Funding adoptions

I'm sure this post will piss people off but It's just a thought.
Why is donating to adoptions tax deductible? Since this money is donated to individual families, is the family an individual charity or church??

Usually not for profit organizations is tax deductible such as charity.

Another thought if the funding for an adoption is provided by others why is the IRS allowing the adoption tax credit? If you fund half the adoption your credit should be half. If others fund 100% , you should not be eligible.