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Moonbeams was a children's cancer charity based in Edinburgh, Scotland, which became the subject of a much-publicised local controversy in 2003. Following court action, it emerged that the charity had income of nearly £3 million over a period of four years, but had spent little over £70,000 on its charitable objectives. The Moonbeams collapse was one of a series of incidents which ultimately led to extensive reform of charity regulation in Scotland. Although there were some irregularities in the charity's affairs, there is no suggestion of substantial fraud. The charity's income was simply consumed by expenses, with little remaining to fund its objectives. Local newspaper Scotland on Sunday quoted Jean McFadden, a charity law expert from Strathclyde University, saying: "It seemed to me that it simply grew too big for a small group of volunteers to handle and not get out of their depth".〔(Moonbeams boss demands his £3,000 - Scotsman.com News )〕 ==Foundation== The Moonbeams charity was founded in 1992 by former postal worker Willie Power, two years after the death from cancer of his 11-year-old daughter, Gayle.〔(A good cause - Scotsman.com News )〕 The charity was well-known locally for raising funds by selling sweets,〔(Cancer kids get holiday home in York )〕 and was dedicated to helping children with cancer and their families. In 1998, Moonbeams set up a parallel trading company - a limited company under United Kingdom law - which was covenanted to donate its entire profit to the Moonbeams charity. This is a common and legitimate arrangement, which allows the charity effectively to trade commercially without breaking the rules associated with its charitable status.〔(CC35 - Trustees, trading and tax: How charities may lawfully trade Section D )〕 By 1999, Moonbeams had given some 300 children holidays, days out, or a chance to meet a celebrity. In June 1999 it bought its first holiday home in York, England, with the aim of helping more children and their families to enjoy a short break away from home.〔 By the time of Moonbeams' collapse it owned three holiday houses - two in the British Isles and one in Florida, USA.〔(Moonbeams homes hope for charity - Scotsman.com News )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Moonbeams」の詳細全文を読む スポンサード リンク
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