Adoption is the legal act of permanently placing a child with a parent (or parents) other than the birth parents. Adoption begins with the severing of the parental responsibilities and rights of the biological parents and the placing of those responsibilities and rights onto the adoptive parents. After the finalization of an adoption, there is generally no legal difference between biological and adopted children in most jurisdictions.

Different jurisdictions have varying laws on adoption and post-adoption. Some practice confidential or closed adoption, strictly limiting the availability to adopted persons (and their families) of information on biological families. Others have varying degrees of open adoption, which may allow for such contact. In some jurisdictions, open adoptions are not legally enforceable agreements. As of October, 2006, 22 U.S. states have legal provisions for enforceable open adoption contact agreements
Adoption costs and assistance vary between countries. In many countries, it is illegal to charge for an adoption, while in others, adoptions must be facilitated on a non-profit basis. On the other hand many adoption programmes will give financial assistance to adopters, especially with their expenses. Some jurisdictions offer tax credits to offset the cost of adoption. In the United States there is a $10,000 tax credit for adoption. Generally, in the United States, adoptions through the child welfare system do not cost the adopting family anything. The same is true in Canada.

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