A foster child is any child placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.  It is not an adoption, and the placement or order can always be changed, but if she wants to tell the world that these are her daughters, she can as long as it's not for fraudulent purposes.  She should tell IRS that they are foster children, and make sure they qualify otherwise as dependents.  Suggest she go be sensitive about it elsewhere, you're busy now.