This feature seeks out answers to questions of broad interest in each issue, drawing on experts in churches, the UUA and elsewhere.

Q. Our congregation is growing steadily and one of the most significant aspects of our growth is the addition of many young parents. To make it easier for them to participate we provide child care for most church functions. It costs money, of course, and some members feel the parents should be paying some or all of the costs. I don't agree, but would appreciate some other opinions. Rhod Zimmerman, Worship Trustee, Emerson UU Church, Canoga Park, CA (143 members).

A. Congregations have a responsibilitly to provide child care, believes Kathy Partridge, board member, UU Fellowship of Boulder, CO (179), who asks, "Do we charge extra for visits to the sick and elderly by the pastor or the Caring Committee? These services benefit the elder generation more than younger folk. My view is that we should model a society where the needs of all members are assumed and supported by all other members. Young families need help with babysitting (our future generation of UUs) while elders need home visits (which in our congregation include visits from these young UUs!). Our children and elders must belong to our entire religious society for it to be a healthy, affirming and growing community."

Beth Atkinson, president of First UU Church, Rochester, MN, (288), also believes that the congregation has a responsibility to provide child care, but parents have an obligation too. She notes that parents who sign up for small-group sessions, such as adult education classes, but then don't show up, can create the awkward situation of the congregation having hired a sitter who then has nothing to do.

Following is one of the questions often asked of Ralph Mero, the UUA's Church Staff Finances Director. He can be reached at 617/742-2100, x404; fax 617/367-3237.

Q. Does our church need to apply for a 501c3 tax status as a charitable organization?

A. No, any organization which identifies itself as a church or religious congregation and which meets the simple test of holding worship services is automatically considered to be the equivalent of a charitable organization. Contributions are deductible from the donor's taxable income if no tangible benefit of monetary value has been received. Few churches apply for 501c3 status unless they need documentation of their charitable status in order to apply for and receive grants from foundations.