The Toys for Tots Foundation, the fund-raising arm of the Marine Reserve's Christmas gift drive, is under investigation for alleged financial improprieties.

The Washington Post reported Thursday that only 10 percent of the $10 million raised in direct mail campaigns over the past two years was used to buy toys and the rest went to management, fund-raising expenses and promotions.It also said a federal investigation was looking into whether Jerry L. King, former president and chairman of the foundation, improperly used foundation money for his personal benefit.

Federal authorities also were investigating whether King had financial ties to toy companies that the foundation dealt with.

"This foundation has been an embarrassment," retired Lt. Gen. Matthew T. Cooper told the paper.

"But we're trying to put the train back on the track," said Cooper, who took charge of the foundation five months ago.

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Toys donated to reserve units are reaching needy children, but money donated to the 3-year-old foundation was not, The Post said.

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