Clearly, the fundraising helps those who receive the money to get what they want. But it also causes hurt to adoptees -- those whose adoption is supposed to put first -- and their families of origin.
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Although the credit has morphed and expanded since its inception, it has had the effect of promoting both domestic and international adoption and encouraging families who otherwise might not be able to afford the high cost of adoption.
These aren't exact figures, because every agency/attorney/situation is different, but they are close enough to get a good idea.
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