MARLBOROUGH, Mass.-Following the Nov. 3 tax hearing, the credit union tax-exemption and documentation of service to those of modest means have been inextricably linked. Though the national trade associations have worked to avoid reporting requirements, Massachusetts Credit Union League Senior Vice President of Marketing Rob Kimmett said it is really not that raw a deal. State law requires Massachusetts credit unions to comply with standards similar to the Community Reinvestment Act. Regulators there look to see how the credit unions are serving the community interests, if their lending practices are beneficial to the members, and whether there is community involvement. "It's been my experience.credit unions do the right thing," Kimmett stated. If anything, it has helped credit unions to focus on documenting what they are doing and go beyond the minimum standard. "Credit unions that understand their mission are going to work toward fulfilling that mission," he said.