These days Madonna is in Malawi in order to adopt her second step child, 3 years old Chifundo “Mercy” James. The girl’s 18-year-old mother died soon after she gave birth and her father seems to be alive, but never contacts his daughter.

According to some sources the singer is very optimistic about it, although there are rumors that an Malawian association “Mwakusungula” has spoken out against Madonna’s adoption of a child. They claim that this adoption should be the last resort and that children need to be taken care of by their own family.

Of course, there are others opinions who believe that the adoption would give good opportunities to the child that she would not be able to receive in her own country. Not to mention that she has no parents.

In her visit to Malawi, Madonna also took her other adopted child, David Banda, a little boy that she adopted also from Malawi. The reason for which the singer took him was that she wants her son to maintain good relationship with his Malawian roots.

Madonna went to Malawi for the first time in 2006 when she started an organisation called Raising Malawi which raises funds to provide food, shelter, education and health care for children. Now the problem with this organisation is where are all the money ($3.7 million) that Madonna and Gucci sponsored for Raising Malawi only last year.

Raising Malawi was formed two years, but it was still not approved as a sanctioned non profit at the time. Gucci formed its own Foundation — known as a 501 c3 — to collect the money. They attracted UNICEF in this story to make it look more legitimate. But in the end, the efforts expended were for Raising Malawi, an organization founded by the Kabbalah Center of Los Angeles. In what the money are concerned, there is no accounting for the money that came in.

At the time, Gucci claimed that $3.7 million had been raised and that it had been split between Raising Malawi and UNICEF. But since then, The Gucci Foundation has still not filed a Form 990 tax statement, and neither has Raising Malawi. Of course either Gucci or Raising Malawi organization have no answer to this question. So a dark spot on this whole adoption problem for Madonna.