According to his view, there are three types of non profit organizations: corporation, trust or others. Others mean an unincorporated association. Generally the non profit organization is created by a legislature.(Hopkins, 2012, pp.6-7). Non Profit organization in Brazil: Salamon and Anheier (1993) the non-profit universe in Brazil is as diverse as the religious, social, and political forces that led to its formation. There are two themes associated with the non profit organization in Brazil. The first is the prominent role of Catholicism in both popularizing the idea of charity and providing the organizational framework for customary as well as up to date associations. The second theme is the politicization of many associations which imitate the varied interest of the many different segments of the Brazilian society. (p.7). In Brazil there are five broad categories associated with the non profit organizations in Brazil: 1) Civil societies or nonprofit organizations, 2) associations, 3) philanthropic or charitable organizations,4) non-governmental organizations (NGO), and 5) foundations.(p.7). In this paper the focus is on the non profit organizations that take care of the poor children in Brazil for their health state of life. Target Group: In Brazil the condition of the poor children is not at all good. Despite the development in various sectors there are still a huge number of children who live without proper care, under no education and in unhealthy atmosphere. According to the report published in Humanium(2011), Brazil’s performance in human rights has largely improved in a number of areas since the end of military rule. But despite this progress, the situation of children is far from ideal as they continue to frequently face a hardship which is stopping them from growing up in a stable and peaceful environment. According to the report, the population of the country is 201 million, out of which almost 14% of the people are below the age of 14 years. Most staggering part is that the rate of mortality among below 5 years children is as high as 16% in the country (Humanium, 2011). So the main focus here is on the child care in Brazil. Issues in Brazil: According to Humanium (2011), among the children in Brazil the main problems are: poverty of the family, right to health, child labor, child marriage, violent activities against children, sexual abuse etc. In Brazil, Children of 15 years of age represent 25% to 30% of the work force in Brazilian fields. It is also estimated that more than 400000children are employed as domestic workers in Brazil, specially the girl child. Child marriage also a major concern as the report reveals the fact that almost 36% of the Brazilian girl gets married before the age of 18. All of these are in place due to poverty in the country among the large section of people. It also affects the standard of health. In Brazil the health of the people is influenced significantly by the lack of housing for people with poor income. These families are enforced to live in unhealthy places where cleanliness problems is very common .Lack of hygiene is the cause of a number of diseases and infections. Additionally, medical personnel are sometimes tentative to enter these high risk neighborhoods, to the

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