Legal Question in Tax Law in Utah

I'm planning to organize an hourly child care center for members of the church I attend so that they can more easily attend certain worship services limited to adults. I want to know if I can organize it as a 501(c)(3) non-profit.

It will not be affiliated directly with the church (doing so is not possible), but the child care will only be available to members of the church, facilitating their attendance at these worship services by allowing their children to be tended and taught a faith-based curriculum.

As far as I can tell from the Internal Revenue Code, in order for a child care organization to claim 501(c)(3) non-profit exempt status (according to Article 501(k)), the care they give must (1) enable the parents to be gainfully employed, and (2) the services must be available to the general public. My child care center does not seem to fulfill either of those requirements.

Another option would be to organize it as a "school," but that would require a regular faculty, regular curriculum, and a regularly enrolled group of pupils, which would be difficult to do considering the faculty would frequently change with volunteers, there would be no "formal" curriculum, and the children tended would always be different depending on the parents attending the worship services.

Is there any way I can organize the child care center as a non-profit? One of the valid purposes of a charitable non-profit organization is for the "advancement of religion" which I believe this organization would accomplish by allowing parents of young children attend religious services that would otherwise be difficult for them to do, always seeking a babysitter. Is there a precedent for a situation such as this, a childcare organization seeking the advancement of religion?

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