In this feature we seek out answers to questions of broad interest, drawing on experts in congregations, the UUA, and elsewhere. If you would like to submit a question, please write to InterConnections at 25 Beacon Street, Boston, MA, 02108, or e-mail dskinner@uua.org.

Q. We are an emerging UU congregation and want to document our history and our growth. Can you suggest some guidelines regarding what should be saved? We are three years old and have saved our newsletters, letters to the editor written by our members, all the Sunday bulletins, many pictures, pertinent newspaper articles, etc. Our concern is that the tail (tale?) is beginning to wag the dog. What will people 50 years from now wish we had saved?

A. John Hurley, the UUA’s director of information and public witness, suggests the following resources:

Congregational Handbook (Chapter V) has information on maintaining records and archives at www.uua.org/cde/handbook.

Contact his office at 617-348-6131, jhurley@uua.org, for a copy of the UU Historical Society’s booklet, Resources for Preserving Congregational Archives. This booklet includes the above-mentioned information from the Congregational Handbook as well as other guidelines to help congregations with document retention and preservation.

The UUA sponsors an e-mail discussion list on the topic of congregational archives. Information is at www.uua.org/mailman/listinfo/uu-cong-archives. Bill Parke, co-manager of the list and church historian at the UU Church of Buffalo, N.Y., has a Web site on the topic of congregational archives at www.cwebdev.com/uuca.

Hurley emphasizes that it’s crucial to have support from the congregation. “It is too often the case that attention to archives and history can be lost in the myriad day-to-day details of running a congregation, and this is a loss that many congregations come to regret.”

Q.Where can I find a list of all available religious education curricula for children, youth, and adults?

A. You can find such a list of curricula at www.uua.org/re/resource.html. Included are curricula on multiculturalism, scouting, and peace and justice. The site includes many curricula produced independently and not sold through the UUA.

Q. Is our church required to acknowledge the receipt of all pledges, donations, and gifts in kind, similar to what is required for a nonprofit? Also, we do no annual tax reporting for either the state or federal governments. While I realize we are tax-exempt, it seems unusual that some sort of informational report is not required.

A. Religious organizations are not required to file tax returns with the IRS unless they have a substantial amount of revenue from unrelated business activities. See www.uua.org/programs/ministry/finances and click on business income.

As to the second question, your church should provide annual reports of identifiable contributions to its donors. No reporting of contributions is required to any governmental authority.

By the fact of holding worship services, your congregation becomes a religious organization with charitable non-profit tax exempt status. However, your church should be incorporated as a non-profit organization in the state where you are located, to protect officers from liability.