In this mild sequel to the 1977 appearance of George Burns as God, the Heavenly Father shows up again, this time to talk to Tracy (Louanne), a young girl whose earthly father (David Birney) is in the advertising business. God's intention is to promote himself among the children first. Tracy comes up with a way to further awareness of the Supreme Being with posters and graffiti that say "Think God." She and her classmates set out on this campaign, but Tracy ends up facing a phalanx of psychiatrists for talking to an invisible God. Being who He is, God decides to finally make an appearance for the benefit of everyone.