I try to sum up what I took away from the discussion in regard to my original 
questions: 

(1) tagging charitable operators of an amenity=kindergarten
operator:type=charitable

and
operator:type=religious (according to 
https://wiki.openstreetmap.org/wiki/DE:Tag:amenity%3Dkindergarten)

At least in Germany some Kindergartens belonging to religious organisations 
have different policies to prefer based on religion (and other criteria like 
siblings), but no policies to exclude based on religion as far as I know. See: 
https://www.kita.de/wissen/katholischer-kindergarten/
https://rp-online.de/nrw/staedte/duesseldorf/kita-platz-nur-bei-richtiger-konfession_aid-21330987

(2) independent charitable entities belonging to umbrella organisations
operator:umbrella_organisation=
NOT organisation=

Thanks for your thoughts!

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