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> Can you try to formulate those values?

Perhaps your question is phrased poorly, but it appears you're asking OP to rationalize every value a donor has when they donate to an organization like Make-A-Wish. Is that what you meant? If so, where would one even start to answer this question?

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Well, I wanted a list of values that, for them, rank higher than human lives. I mean every donation has an opportunity cost, and that cost can be lives not saved. People are implicitly willing to make such tradeoffs. What I am asking is to think about it and make those preferences explicit.

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