Thanks to a new bill just passed by the United States Congress, donations made through Jan. 31, 2005 for tsunami disaster relief are eligible for a tax deduction on your 2004 return.

Now, that’s a good reason to give, but here’s a better one; Jesus said, &uot;Suffer the little children to come unto me.&uot;

Everywhere you turn these days, there are horrifying stories of children being abused and the latest news out of the tsunami devastated Asian nations is no different.

Even in the sanctuary of my church Sunday morning, there was discussion of those pitiable children being further victimized by those who would use them in the sex slave market. How much more inhumane can we become?

Two tragic events, a 9.0 earthquake and the tsunami, have destroyed the world as these children knew it. They are not only without parents in most cases, but also without hope. They are left alone in a world already frightening enough to devastate even the most toughened adult, much less an innocent child.

The photographs and images are seared into our consciousness and one of the most troubling aspects of the disaster is the death of the infants and young children. Moving at the speed of a jetliner, walls of water fell on the young and the old alike–and so many of the youngest were simply swept away.

How can we turn a deaf ear or bury our heads into the sand and not help these children who are left behind? They must wander in fear, not knowing or understanding what happened to their world. They don’t even realize the rest of the world is untouched by the events of their nations.

Thank God for organizations like &uot;World Vision,&uot; an organization based on God’s word that is dedicated to helping the children of the tsunami and other children worldwide as they survive all types of disasters and poverty.

There are many organizations out there right now, asking you to give to help the victims but I pray that you will give great consideration before sending your checks off.

World Vision is sending food and family survival kits to the countries affected by the recent disasters, and they are providing other relief as needed, but to me their greatest efforts are for the children.

I hear of the little ones being kidnapped from the shelters and being sold into slavery and it sickens me. It seems that no matter the devastation or disaster, there are some souls who will use them as a means of getting rich. No matter what your politics, religion or philosophy, there’s nothing that tastes quite so vile.

That’s where World Vision shines. They are building shelters for the orphaned children to house them in a protected and caring place where they will be safe from such predators. They are feeding and clothing the children and they are providing them with safe, clean places in which to sleep. Places, where they won’t be attacked and kidnapped by some person bent on God only knows what.

To learn more about World Vision before you donate to any agency, go to www.worldvision.org