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1.
PLoS One ; 16(6): e0251991, 2021.
Artigo em Inglês | MEDLINE | ID: mdl-34106946

RESUMO

Based on the investigation of financial fairness perception and donation intention of individual donors in non-profit organizations (NPOs), this paper uses structural equation model to analyze the impact of individual donors' financial fairness perception on donation intention. The results show that individual donors' perceptions on financial result fairness, financial procedure fairness and financial information fairness all have positive impact on donation intention; among which the perception on financial result fairness only has direct impact on individual donation intention, while the perceptions on financial procedure fairness and financial information fairness have direct and indirect impact on individual donation intention.


Assuntos
COVID-19/economia , Doações/ética , Motivação/ética , Organizações sem Fins Lucrativos/economia , Pandemias/economia , Percepção/ética , SARS-CoV-2/isolamento & purificação , Adulto , COVID-19/prevenção & controle , COVID-19/psicologia , COVID-19/virologia , Feminino , Humanos , Intenção , Masculino , Pessoa de Meia-Idade , Organizações sem Fins Lucrativos/ética , Organizações sem Fins Lucrativos/estatística & dados numéricos , Pandemias/ética , Inquéritos e Questionários , Adulto Jovem
2.
J Health Polit Policy Law ; 46(2): 235-276, 2021 04 01.
Artigo em Inglês | MEDLINE | ID: mdl-32955566

RESUMO

CONTEXT: Industry influence on health science and policy is a critical issue of our day. In 2015 the New York Times revealed that Coca-Cola paid scientists to form a Global Energy Balance Network promoting the notion that exercise, not dietary restraint, is the solution to the obesity epidemic-a claim few accept. This article examines the organizational dynamics and policy process behind Coke's efforts to sway obesity policy-globally and in China, a critical market-during 1995-2015. METHODS: In-depth, qualitative research during 2013-18 involved 10 weeks of fieldwork in Beijing, interviews with 25 leading experts, analysis of newsletters documenting all major obesity-related activities in China, interviews with 10 Euro-American experts, and extensive internet research on all major actors. FINDINGS: This article tells two intertwined stories (institutional dynamics, science making and policy making) at global and local-Chinese levels. Coke succeeded in redirecting China's obesity science and policy to emphasize physical activity. Key to its success was the industry-funded global nonprofit International Life Sciences Institute (ILSI). Beneath ILSI's public narrative of unbiased science and no policy advocacy lay a maze of hidden channels companies used to advance their interests. Working through those channels, Coca-Cola influenced China's science making and policy making during every phase in the policy process, from framing the issues to drafting official policy. CONCLUSIONS: Though China is exceptional, ILSI promoted exercise globally, suggesting potentially significant impacts in other ILSI-branch countries.


Assuntos
Bebidas Gaseificadas , Exercício Físico , Indústria Alimentícia/ética , Política de Saúde , Obesidade/prevenção & controle , Formulação de Políticas , China , Enganação , Humanos , Organizações sem Fins Lucrativos/ética , Pesquisa Qualitativa , Sociedades Científicas/ética
3.
Cornea ; 39(10): 1207-1214, 2020 Oct.
Artigo em Inglês | MEDLINE | ID: mdl-32118673

RESUMO

PURPOSE: To describe the ethical attitudes of corneal surgeons and eye bank leadership toward for-profit entities in corneal donation, processing, and distribution. METHODS: Fifty postfellowship corneal surgeons practicing in the United States and 25 eye bank leaders (eg, eye bank directors, CEOs, or presidents) for the Eye Bank Association of America-accredited eye banks completed a 22-question interview, focusing on corneal donation industry changes, including the entry of for-profit institutions. RESULTS: Most participants in both study groups agreed that they have concerns with the entry of for-profit businesses into eye banking (62% corneal surgeons, 68% eye bank leadership), although physicians partnered with a for-profit corneal processor were significantly more likely to have no concerns with the entry of for-profits into eye banking than corneal surgeons partnered with a nonprofit processor (P = 0.04). The most frequently identified concerns with the entry of for-profit businesses into corneal banking were the hypothetical loss of donor trust (56% corneal surgeons, 64% eye bank leadership, P = 0.04) and the potential exploitation of donor generosity (72% corneal surgeons, 60% eye bank leadership). Qualitative theme analysis suggests that both study groups may view increased research/innovation as a potential benefit (64% corneal surgeons, 66% eye bank leadership) of for-profits in eye banking. CONCLUSIONS: Key stakeholders in eye banking do hold relevant ethical beliefs toward recent industry changes, and these attitudes should be considered in the future creation of the ethical corneal donation policy. Further research is needed to assess the attitudes of potential donors and donor families.


Assuntos
Atitude do Pessoal de Saúde , Córnea , Bancos de Olhos/ética , Instituições Privadas de Saúde/ética , Oftalmologistas/ética , Doenças da Córnea/cirurgia , Transplante de Córnea/ética , Ética Institucional , Bancos de Olhos/normas , Feminino , Inquéritos Epidemiológicos , Humanos , Liderança , Masculino , Oftalmologistas/normas , Organizações sem Fins Lucrativos/ética , Inquéritos e Questionários , Doadores de Tecidos/ética , Obtenção de Tecidos e Órgãos/ética , Estados Unidos
4.
Trends Mol Med ; 24(5): 429-432, 2018 05.
Artigo em Inglês | MEDLINE | ID: mdl-29588144

RESUMO

The optimism surrounding multistakeholder research initiatives does not match the clear view of policies that are needed to exploit the potential of these collaborations. Here we propose some action items that stem from the integration between research advancements with the perspectives of patient-advocacy organizations, academia, and industry.


Assuntos
Pesquisa Biomédica/métodos , Comportamento Cooperativo , Academias e Institutos , Pesquisa Biomédica/organização & administração , Pesquisa Biomédica/tendências , Humanos , Indústrias , Organizações sem Fins Lucrativos/ética , Defesa do Paciente/ética
5.
Pharm Res ; 35(3): 52, 2018 Feb 07.
Artigo em Inglês | MEDLINE | ID: mdl-29417233

RESUMO

In wealthy nations, non-profit drug R&D has been proposed to reduce the prices of medicines. We sought to review the ethical and economic issues concerning non-profit drug R&D companies, and the possible impact that their pricing strategy may have on the innovation efforts from for-profit companies targeting the same segment of the pharmaceutical market. There are two possible approaches to pricing drugs developed by non-profit R&D programs: pricing that maximises profits and "affordable" pricing that reflects the cost of manufacturing and distribution, plus a margin that ensures sustainability of the drug supply. Overall, the non-profits face ethical challenges - due to the lack of resources, they are unable to independently commercialize their products on a large scale; however, the antitrust law does not permit them to impose prices on potential licensees. Also, reduced prices for the innovative products may result in drying the for-profit R&D in the area.


Assuntos
Comércio/ética , Desenvolvimento de Medicamentos/ética , Organizações sem Fins Lucrativos/ética , Pesquisa Farmacêutica/ética , Comércio/economia , Desenvolvimento de Medicamentos/economia , Desenvolvimento de Medicamentos/métodos , Modelos Econômicos , Organizações sem Fins Lucrativos/economia , Pesquisa Farmacêutica/economia , Pesquisa Farmacêutica/métodos
6.
Womens Health Issues ; 28(1): 14-20, 2018.
Artigo em Inglês | MEDLINE | ID: mdl-29158038

RESUMO

BACKGROUND: Pregnancy resource centers (PRCs) are nonprofit organizations with a primary mission of promoting childbirth among pregnant women. Given a new state grant program to publicly fund PRCs, we analyzed Georgia PRC websites to describe advertised services and related health information. METHODS: We systematically identified all accessible Georgia PRC websites available from April to June 2016. Entire websites were obtained and coded using defined protocols. RESULTS: Of 64 reviewed websites, pregnancy tests and testing (98%) and options counseling (84%) were most frequently advertised. However, 58% of sites did not provide notice that PRCs do not provide or refer for abortion, and 53% included false or misleading statements regarding the need to make a decision about abortion or links between abortion and mental health problems or breast cancer. Advertised contraceptive services were limited to counseling about natural family planning (3%) and emergency contraception (14%). Most sites (89%) did not provide notice that PRCs do not provide or refer for contraceptives. Two sites (3%) advertised unproven "abortion reversal" services. Approximately 63% advertised ultrasound examinations, 22% sexually transmitted infection testing, and 5% sexually transmitted infection treatment. None promoted consistent and correct condom use; 78% with content about condoms included statements that seemed to be designed to undermine confidence in condom effectiveness. Approximately 84% advertised educational programs, and 61% material resources. CONCLUSIONS: Georgia PRC websites contain high levels of false and misleading health information; the advertised services do not seem to align with prevailing medical guidelines. Public funding for PRCs, an increasing national trend, should be rigorously examined. Increased regulation may be warranted to ensure quality health information and services.


Assuntos
Publicidade , Enganação , Serviços de Planejamento Familiar , Internet , Organizações sem Fins Lucrativos , Serviços de Saúde Reprodutiva , Aborto Induzido , Acesso à Informação , Preservativos , Anticoncepção/métodos , Anticoncepcionais , Aconselhamento , Serviços de Planejamento Familiar/ética , Serviços de Planejamento Familiar/normas , Feminino , Financiamento Governamental , Georgia , Educação em Saúde , Recursos em Saúde , Humanos , Organizações sem Fins Lucrativos/ética , Organizações sem Fins Lucrativos/normas , Gravidez , Serviços de Saúde Reprodutiva/ética , Serviços de Saúde Reprodutiva/normas , Comportamento Sexual , Infecções Sexualmente Transmissíveis/diagnóstico , Infecções Sexualmente Transmissíveis/terapia , Ultrassonografia Pré-Natal
9.
PLoS One ; 12(3): e0174162, 2017.
Artigo em Inglês | MEDLINE | ID: mdl-28319151

RESUMO

BACKGROUND: Natural disasters, armed conflict, migration, and epidemics today occur more frequently, causing more death, displacement of people and economic loss. Their burden on health systems and healthcare workers (HCWs) is getting heavier accordingly. The ethical problems that arise in disaster settings may be different than the ones in daily practice, and can cause preventable harm or the violation of basic human rights. Understanding the types and the determinants of ethical challenges is crucial in order to find the most benevolent action while respecting the dignity of those affected people. Considering the limited scope of studies on ethical challenges within disaster settings, we set upon conducting a qualitative study among local HCWs. METHODS: Our study was conducted in six cities of Turkey, a country where disasters are frequent, including armed conflict, terrorist attacks and a massive influx of refugees. In-depth interviews were carried out with a total of 31 HCWs working with various backgrounds and experience. Data analysis was done concurrently with ongoing interviews. RESULTS: Several fundamental elements currently hinder ethics in relief work. Attitudes of public authorities, politicians and relief organizations, the mismanagement of impromptu humanitarian action and relief and the media's mindset create ethical problems on the macro-level such as discrimination, unjust resource allocation and violation of personal rights, and can also directly cause or facilitate the emergence of problems on the micro-level. An important component which prevents humanitarian action towards victims is insufficient competence. The duty to care during epidemics and armed conflicts becomes controversial. Many participants defend a paternalistic approach related to autonomy. Confidentiality and privacy are either neglected or cannot be secured. CONCLUSION: Intervention in factors on the macro-level could have a significant effect in problem prevention. Improving guidelines and professional codes as well as educating HCWs are also areas for improvement. Also, ethical questions exposed within this study should be deliberated and actualized with universal consensus in order to guide HCWs and increase humane attitudes.


Assuntos
Pessoal de Saúde/ética , Socorro em Desastres/ética , Altruísmo , Atitude , Códigos de Ética , Meios de Comunicação/ética , Confidencialidade , Pessoal de Saúde/psicologia , Humanos , Entrevistas como Assunto , Modelos Teóricos , Obrigações Morais , Organizações sem Fins Lucrativos/ética , Autonomia Pessoal , Política , Guias de Prática Clínica como Assunto , Relações Profissional-Paciente/ética , Pesquisa Qualitativa , Triagem/ética , Turquia
10.
Am J Prev Med ; 52(1): 20-30, 2017 Jan.
Artigo em Inglês | MEDLINE | ID: mdl-27745783

RESUMO

INTRODUCTION: Obesity is a pervasive public health problem in the U.S. Reducing soda consumption is important for stemming the obesity epidemic. However, several articles and one book suggest that soda companies are using their resources to impede public health interventions that might reduce soda consumption. Although corporate sponsorship by tobacco and alcohol companies has been studied extensively, there has been no systematic attempt to catalog sponsorship activities of soda companies. This study investigates the nature, extent, and implications of soda company sponsorship of U.S. health and medical organizations, as well as corporate lobbying expenditures on soda- or nutrition-related public health legislation from 2011 to 2015. METHODS: Records of corporate philanthropy and lobbying expenditures on public health legislation by soda companies in the U.S. during 2011-2015 were found through Internet and database searches. RESULTS: From 2011 to 2015, the Coca-Cola Company and PepsiCo were found to sponsor a total of 95 national health organizations, including many medical and public health institutions whose specific missions include fighting the obesity epidemic. During the study period, these two soda companies lobbied against 29 public health bills intended to reduce soda consumption or improve nutrition. CONCLUSIONS: There is surprisingly pervasive sponsorship of national health and medical organizations by the nation's two largest soda companies. These companies lobbied against public health intervention in 97% of cases, calling into question a sincere commitment to improving the public's health. By accepting funding from these companies, health organizations are inadvertently participating in their marketing plans.


Assuntos
Bebidas Gaseificadas , Indústria Alimentícia/economia , Manobras Políticas , Organizações sem Fins Lucrativos/ética , Sociedades Médicas/ética , Organizações sem Fins Lucrativos/economia , Sociedades Médicas/economia , Estados Unidos
11.
Stem Cell Rev Rep ; 12(1): 8-14, 2016 Feb.
Artigo em Inglês | MEDLINE | ID: mdl-26432702

RESUMO

Nonprofit organizations and philanthropists stepped into a funding void caused by controversies over public funding of human embryonic stem cell (hESC) research. Based on interviews of 83 representatives of 53 funders, we examine the motivations and accountability structures of public agencies, corporations, fundraising dependent nonprofit organizations and philanthropic organizations that funded hESC research in three jurisdictions: California, Sweden, and South Korea. While non-traditional forms of funding are essential in the early stages of research advancement, they are unreliable for the long timeframes necessary to advance cell therapies. Such funding sources may enter the field based on high expectations, but may exit just as rapidly based on disappointing rates of progress.


Assuntos
Transplante de Células/economia , Obtenção de Fundos/estatística & dados numéricos , Células-Tronco Embrionárias Humanas/citologia , Organizações sem Fins Lucrativos/economia , Pesquisa com Células-Tronco/economia , California , Diferenciação Celular , Transplante de Células/ética , Transplante de Células/estatística & dados numéricos , Ensaios Clínicos como Assunto , Obtenção de Fundos/ética , Células-Tronco Embrionárias Humanas/fisiologia , Humanos , Organizações sem Fins Lucrativos/ética , Organizações sem Fins Lucrativos/estatística & dados numéricos , República da Coreia , Pesquisa com Células-Tronco/ética , Suécia
12.
Int J Rheum Dis ; 18(6): 606-15, 2015 Jul.
Artigo em Inglês | MEDLINE | ID: mdl-26012523

RESUMO

AIMS: To evaluate the association of financial conflicts of interest (FCOI) with the characteristics, outcome and reported methodological quality of fibromyalgia drug therapy randomized controlled trials (FM-RCTs). METHODS: A cross-sectional study of original, parallel-group, drug therapy FM-RCTs published between 1997 and 2011 from Medline and Cochrane Central Register of Controlled Trials was conducted. Two reviewers independently assessed each RCT for funding source, authors' FCOI(s), study characteristics, reporting of methodological measures important for internal validity and outcome (positive [statistically significant result favoring experimental drug for the primary outcome] or non-positive). RESULTS: Forty-seven RCTs were eligible with funding source as: 26 (55.3%) industry; eight (17%) non-profit source(s); five (10.6%) mixed; and eight (17%) unspecified. Industry-funded RCTs were more likely to be multicenter and enroll greater number of patients. Reporting of key methodological measures was suboptimal; however, industry and non-profit funded RCTs did not differ in their reporting. Thirty (63.8%) RCTs had ≥ one author who disclosed an FCOI (receipt of research grant [21, 44.7%], industry sponsor employee [20, 42.6%], receipt of consultancy fee/honorarium [16, 34%] and stock ownership [11, 23.4%]). Although industry funding and certain authors' FCOIs (employment and receipt of consultancy fee/honorarium) were univariately associated with positive outcome, such association was not observed after adjusting for study sample size. CONCLUSIONS: The majority of FM-RCTs were industry-sponsored, and had at least one author with an FCOI. Reporting of key methodological measures was suboptimal. After adjusting for study sample size, no association of industry funding or author's FCOI with study outcome was seen.


Assuntos
Analgésicos/economia , Analgésicos/uso terapêutico , Conflito de Interesses/economia , Custos de Medicamentos , Indústria Farmacêutica/economia , Fibromialgia/tratamento farmacológico , Fibromialgia/economia , Organizações sem Fins Lucrativos/economia , Ensaios Clínicos Controlados Aleatórios como Assunto/economia , Apoio à Pesquisa como Assunto/economia , Indústria Farmacêutica/ética , Fibromialgia/diagnóstico , Humanos , Organizações sem Fins Lucrativos/ética , Ensaios Clínicos Controlados Aleatórios como Assunto/ética , Apoio à Pesquisa como Assunto/ética , Resultado do Tratamento
13.
Anthropol Med ; 21(1): 71-86, 2014.
Artigo em Inglês | MEDLINE | ID: mdl-24552455

RESUMO

Based on the case study of an Aids clinic operated in Nanning by MSF, this paper looks at how one international NGO, Médecins Sans Frontières (MSF, or Doctors Without Borders), deals with the HIV-carrier patients in Nanning, the capital of Guangxi province in China. It explores the process of care-giving to the HIV patients by MSF employees (both foreign and local) and how the patients react to the 'care-receiving' provided by this foreign NGO. This is especially pertinent in China today as HIV-patients are the victims of discriminating policies and are still very much discriminated by the general population. MSF, viewed by the victims as a foreign NGO, is regarded as an organization seen as promoting a changing and compassionate attitude toward AIDs patients through their anonymous and non-discriminating practices. Through the practices and the discourse of MSF workers and the testimonies of the patients, this paper looks at how the moral economy of AIDs is evolving from a repressive and discriminative attitude towards the compassionate attention to individual suffering. As such, MSF, through its actions, is seen as one of the agents promoting attitudinal changes toward disadvantaged groups and is facilitating the emergence of an emotional and compassionate subject.


Assuntos
Síndrome da Imunodeficiência Adquirida , Atenção à Saúde , Empatia , Organizações sem Fins Lucrativos , Síndrome da Imunodeficiência Adquirida/psicologia , Síndrome da Imunodeficiência Adquirida/terapia , Adulto , Antropologia Médica , China , Atenção à Saúde/ética , Atenção à Saúde/métodos , Atenção à Saúde/organização & administração , Feminino , Humanos , Masculino , Pessoa de Meia-Idade , Princípios Morais , Organizações sem Fins Lucrativos/ética , Organizações sem Fins Lucrativos/organização & administração , Estigma Social
14.
Health Aff (Millwood) ; 33(1): 39-45, 2014 Jan.
Artigo em Inglês | MEDLINE | ID: mdl-24395933

RESUMO

Communicating openly and honestly with patients and families about unexpected medical events-a policy known as full disclosure-improves outcomes for patients and providers. Although many certification and licensing organizations have declared full disclosure to be imperative, the adoption of and adherence to a full disclosure protocol is not common practice in most clinical settings. We conducted a case study of Ascension Health's implementation of a full disclosure protocol at five labor and delivery demonstration sites. Twenty-seven months after implementation, the rate of full disclosure had increased by 221 percent. Practitioners saw insurers' acceptance of the full disclosure protocol, consistent and ongoing leadership by local practitioners and hospitals, the establishment of a well-trained local investigation and disclosure team, and disclosure training for practitioners as key catalysts for change. Lessons learned from this multisite initiative can inform liability insurers and guide providers who are committed to ensuring that full disclosure becomes the only response to unexpected medical events.


Assuntos
Catolicismo , Comunicação , Parto Obstétrico/ética , Parto Obstétrico/legislação & jurisprudência , Revelação/ética , Revelação/legislação & jurisprudência , Hospitais Religiosos/ética , Hospitais Religiosos/legislação & jurisprudência , Erros Médicos/ética , Erros Médicos/legislação & jurisprudência , Complicações do Trabalho de Parto/diagnóstico , Organizações sem Fins Lucrativos/ética , Organizações sem Fins Lucrativos/legislação & jurisprudência , Ética Médica , Feminino , Reforma dos Serviços de Saúde/ética , Reforma dos Serviços de Saúde/legislação & jurisprudência , Implementação de Plano de Saúde/ética , Implementação de Plano de Saúde/legislação & jurisprudência , Humanos , Recém-Nascido , Formulário de Reclamação de Seguro/ética , Formulário de Reclamação de Seguro/legislação & jurisprudência , Relações Médico-Paciente/ética , Gravidez , Garantia da Qualidade dos Cuidados de Saúde/ética , Garantia da Qualidade dos Cuidados de Saúde/legislação & jurisprudência , Estados Unidos
15.
J Law Med Ethics ; 41(3): 680-7, 2013.
Artigo em Inglês | MEDLINE | ID: mdl-24088159

RESUMO

Patient advocacy organizations (PAOs) advocate for increased research funding and policy changes and provide services to patients and their families. Given their credibility and political clout, PAOs are often successful in changing policies, increasing research funding, and increasing public awareness of medical conditions and the problems of their constituents. In order to advance their missions, PAOs accept funding, frequently from pharmaceutical firms. Industry funding can help PAOs advance their goals but can also create conflicts of interest (COI). Research indicates that bias may occur, even among well-meaning professionals, when people and organizations have financial COI. Industry funding may therefore influence PAOs to act in ways that favor the interests of their donors, which may increase the risk of harm to patients. This article extends the analysis developed in the Institute of Medicine report, Conflicts of Interest in Medical Research, Education, and Practice, and applies the analysis to understand PAOs and their relationships with industry. It argues that the preferred goal of institutional COI policies should not be to promote trust, but to promote trustworthiness and appropriately placed trust.


Assuntos
Conflito de Interesses , Indústria Farmacêutica , Manobras Políticas , Organizações sem Fins Lucrativos , Defesa do Paciente , Humanos , Organizações sem Fins Lucrativos/ética , Apoio à Pesquisa como Assunto/ética , Confiança , Estados Unidos
18.
JONAS Healthc Law Ethics Regul ; 13(4): 125-31; quiz 132-3, 2011.
Artigo em Inglês | MEDLINE | ID: mdl-22124472

RESUMO

This study investigates ethical climates in government, nonprofit, and for-profit nursing homes and determines their similarities and differences. Surveys were collected from 656 (21.4%) licensed nurses who worked in 100 skilled nursing facilities in one Midwestern state. Shared law and code and caring ethical climates were identified across the 3 sector nursing homes. Those climates were also polarized. Important implications were drawn for consideration of ethical perceptions of each sector during negotiations and contract management.


Assuntos
Ética Institucional , Propriedade/ética , Instituições de Cuidados Especializados de Enfermagem/ética , Adulto , Feminino , Governo , Humanos , Pessoa de Meia-Idade , Enfermeiras e Enfermeiros/psicologia , Cultura Organizacional , Organizações sem Fins Lucrativos/ética , Organizações sem Fins Lucrativos/organização & administração , Instituições de Cuidados Especializados de Enfermagem/organização & administração , Inquéritos e Questionários
19.
Kennedy Inst Ethics J ; 21(1): 25-50, 2011 Mar.
Artigo em Inglês | MEDLINE | ID: mdl-21598845

RESUMO

Board oversight of community benefit responsibility in tax-exempt organizations in the nonprofit health care sector is attracting considerable attention. Scrutiny by the IRS and other official bodies has led to stricter measures of compliance with the community benefit standard. But stricter compliance does not sufficiently engage the underlying ethical imperative for boards to provide effective oversight--an imperative that recent research suggests has not been sufficiently honored. This analysis considers why there is a distinctively ethical imperative for board oversight, the organizational nature of the imperative involved, and practical ways to fulfill its obligations. We adopt an organizational ethics paradigm to illuminate the constituent components of the ethical imperative and to clarify emerging benchmarks as flexible guidelines. As these emerging benchmarks enhance board oversight of community benefit they also can shed light on what it means to be a virtuous organization.


Assuntos
Ética Institucional , Conselho Diretor/ética , Setor de Assistência à Saúde/ética , Organizações sem Fins Lucrativos/ética , Características de Residência , Benchmarking , Setor de Assistência à Saúde/economia , Humanos , Organizações sem Fins Lucrativos/economia , Organizações sem Fins Lucrativos/organização & administração , Isenção Fiscal/economia , Estados Unidos
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