There is a current practice that amounts to adoptions of convenience (in other words, fake adoptions) in certain UBF chapters. And UBF leaders are apparently not too bothered by this and may even be encouraging it.
The following paraphrased conversation was heard by a friend around December 2017:
Senior UBF member 1: Second generation missionary AA came to Chicago this summer and shared a gracious testimony. AA said that Missionary KK and HH had legally adopted her and brought her from Korea. We were so moved. UBF member: Yeah, Missionary KK and HH legally adopted AA when she was of college age to help her come to the United States for college study. AA's parents (both UBF members) are still alive and well in Korea. (Note: "UBF member" is just mentioning this as common knowledge in the UBF chapter that KK and HH run. "UBF member" is NOT reporting this in order to report possible malfeasance.) Senior UBF member 1: Wait a minute. AA's parents are still alive in Korea? UBF member: Yeah. AA's parents agreed to the adoption so AA could come to study in the US. AA was having trouble getting into college in Korea. Missionary KK and HH have helped more than one UBF child by adopting them for this purpose (schooling in the US). Some have been younger than college age. Senior UBF member 1: (showing a surprisingly vital BS detector in spite of decades spent in UBF) That's not a real adoption. That seems like a fake adoption (implying that this is all strange and unethical). Senior UBF member 2: (to Senior UBF member 1) That's just your opinion. (Crosstalk ensues, in which Senior UBF member 2 repeats, "That's just your opinion.")
These adoptions of convenience for immigration purposes have been going on for years in this UBF chapter run by KK and HH, who have strong ties to Chang (Bonn) and Kim (Ukraine). KK and HH have been leaders in good standing in UBF for decades. It's certain that UBF HQ in Chicago has been aware of this practice; they even invited AA to give a testimony at a Chicago UBF meeting, knowing that AA is one of these "adoptees". And AA blithely mentioned the "adoption" in the testimony because to AA, KK and HH were so "sacrificial" in adopting her, as members of that chapter seem to be in the habit of repeating. Of course, there's no mention of the adoption tax credit.
As the conversation above indicates, there's a difference of opinion among UBF leaders whether this practice of fake adoptions is unethical or "sacrificial". Got that? Fake adoptions for the sake of immigration can be seen as "sacrificial" in UBF. In what mainline church or denomination can you find people making excuses for blatantly unethical behavior like this? Remember that international marriages in UBF have always been arranged with the ulterior motive of easing the immigration of UBF Koreans into "mission fields". (*) Why not extend that to adoptions of convenience? It's consistent with the historical standards of ethics in UBF.
In a reputable church, you will probably hear that scrupulously ethical behavior is part of the Church's witness to a watching world, that ethical behavior that exceeds the world's standards of ethics is God's will. But in UBF--as modeled by UBF's founders--ethics are seen as an obstacle to the fulfillment of God's will, i.e., "mission".
(*) And it is reported that immigration laws regarding foreign spouse sponsorships have often been ignored in UBF.