Some of those childcares charge even during services and same thing for their after school activities, which are for the benefit of the membership not the community. It could also be seen as a recruiting tool. Food drives, as said already, create a charity for it. Marriages have nothing to do with it and neither does counseling unless that counseling is as a charitable org, then see above. If it's going to a good cause, once again, see above...form a charitable org. If it's not lining someone's pockets just make sure every penny is accounted for and itemized to the IRS. Pretty easy to hide when you take in so much in cash donations though.