If you are concerned about your children having an email account and the safety and privacy of your child on the Internet, Yahoo has a Yahoo! Family account for children under the age of 13. The service is free and it gives your child access to an email account, message boards and instant messaging. However, you as the legal guardian of your child can determine what areas of the service that you want your child to have access to.
Go to the Yahoo Registration page and fill out the form with your child's date of birth and other requested information.
Click the "I Agree" button to submit the registration. Yahoo! will prompt you to grant permission for your child to use the service. Your child's account is linked to yours. If you do not have an account already, Yahoo! will prompt you to create one to link to your child's account.
Verify your guardian rights of the child to create the Family account. In order to verify your child's account, you have to provide a valid credit card and you will be charged a one-time fee of 50 cents to create a Yahoo! ID for your child. A portion of this money goes to charity.