A “dingy” church in New York City where anti-magic fanatic Mary Lou Barebone held meetings of the New Salem Philanthropic Society in the 1920s (WFT). Barebone and her three adopted (and abused) children lived upstairs. The downstairs included a long table where orphans came to eat soup and receive pamphlets about persecuting witches and wizards.
The church was destroyed by Credence Barebone when Mary Lou tried to beat him with a belt once too often and his repressed magic turned him into a violent Obscurial (WFT).
According to a Fantastic Beasts movie Prop Poster via Harry Potter Wiki, the address of New Salem Church is Pike Street, New York City. However, that address is not mentioned in the script book, and therefore not considered canon.