Girls are in high school I help support them mom dose not have an income

Here is what IRS says: "In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these.
Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.
Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.
Support — did not provide more than one-half of his/her own support for the year."

A ?Qualifying Child? (http://www.irs.gov/newsroom/article/0,,id=133298,00.html)

No - you can not claim your God children as your dependants. Since the children are not related to you they are not "qualifying children," and to qualify as "qualifying relatives" the requirement is that they must live with you for the entire year. So they do not qualify as your dependants even though you financially support them.