How Much Taxpayers of Different Income Levels Wrote Off in Charitable Deductions: A State-by-State Breakdown

August 8, 2002 | Read Time: 4 minutes

STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF $1-MILLION OR MORE
	Charitable deductions as a percentage of estimated adjusted gross income	Average charitable donation per tax return on which deductions were itemized
Wyoming ^*	13.1%	$595,691
South Dakota ^*	10.7%	$299,448
Utah	9.5%	$285,834
Nebraska	9.0%	$305,512
Oklahoma	7.1%	$188,436
Mississippi	7.0%	$178,027
Vermont	6.9%	$177,024
District of Columbia	6.7%	$218,857
Arkansas	6.6%	$208,162
Tennessee^*	6.2%	$170,562
New Mexico	6.1%	$135,487
Alaska^*	5.7%	$140,950
Idaho	5.7%	$174,901
Indiana	5.6%	$137,004
Iowa	5.5%	$127,624
Maine	5.4%	$162,092
Ohio	5.2%	$123,880
Georgia	5.1%	$132,503
Missouri	5.1%	$147,931
Florida^*	4.9%	$153,795
Oregon	4.9%	$135,123
Texas^*	4.9%	$152,374
Wisconsin	4.9%	$134,999
North Carolina	4.8%	$118,024
Delaware	4.7%	$140,872
Kansas	4.7%	$121,597
Minnesota	4.7%	$130,963
North Dakota	4.5%	$105,476
Alabama	4.4%	$111,892
Colorado	4.4%	$141,801
Kentucky	4.4%	$105,178
New York	4.4%	$147,478
Virginia	4.4%	$126,857
Washington^*	4.4%	$153,527
Maryland	4.3%	$129,765
Pennsylvania	4.3%	$125,099
South Carolina	4.3%	$104,775
Massachusetts	4.2%	$152,858
Louisiana^*	4.1%	$94,565
Rhode Island	4.1%	$125,132
Michigan	4.0%	$105,229
Nevada	4.0%	$158,076
California	3.9%	$143,709
Montana	3.9%	$99,919
Arizona	3.8%	$105,797
Hawaii	3.8%	$103,679
West Virginia	3.8%	$81,533
New Hampshire^*	3.7%	$121,930
Connecticut	3.4%	$115,529
Illinois	3.4%	$96,444
New Jersey	2.8%	$85,025
U.S. average	4.3%	$135,583
* Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. Note: Estimated adjusted gross income is calculated by multiplying the percentage of taxpayers who itemized deductions by the total adjusted gross income for all taxpayers in this income range.

STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF $500,000 TO $999,999
	Charitable deductions as a percentage of estimated adjusted gross income	Average charitable donation per tax return on which deductions were itemized
Utah	6.5%	$44,137
Wyoming^*	5.6%	$38,377
South Dakota^*	5.0%	$34,202
Tennessee^*	4.9%	$32,865
Mississippi	4.2%	$28,218
South Carolina	4.2%	$28,530
Alabama	4.1%	$27,164
Montana	4.1%	$27,985
North Dakota	4.1%	$26,514
Vermont	4.1%	$28,162
Arkansas	4.0%	$26,770
Nebraska	4.0%	$27,126
New Mexico	3.8%	$25,387
Oklahoma	3.8%	$25,864
Texas^*	3.8%	$26,164
Florida^*	3.6%	$24,384
Iowa	3.6%	$24,340
North Carolina	3.6%	$24,331
Delaware	3.5%	$23,574
District of Columbia	3.5%	$23,872
Georgia	3.5%	$23,408
Idaho	3.5%	$23,828
Kansas	3.5%	$23,537
Alaska^*	3.4%	$22,830
Indiana	3.4%	$23,069
Washington^*	3.3%	$22,356
Kentucky	3.2%	$21,653
Ohio	3.2%	$21,436
Maine	3.1%	$20,553
Minnesota	3.1%	$21,266
New Hampshire^*	3.1%	$20,934
Arizona	3.0%	$20,357
Louisiana^*	3.0%	$20,613
Missouri	3.0%	$20,579
Oregon	3.0%	$20,401
Wisconsin	3.0%	$20,454
Colorado	2.9%	$19,370
Maryland	2.9%	$19,303
Michigan	2.9%	$19,373
Pennsylvania	2.9%	$19,710
West Virginia	2.9%	$19,496
Nevada^*	2.8%	$19,564
Virginia	2.8%	$19,001
Hawaii	2.6%	$17,036
Illinois	2.6%	$17,758
New York	2.5%	$17,212
California	2.3%	$15,682
Connecticut	2.3%	$15,619
Massachusetts	2.3%	$15,839
Rhode Island	2.3%	$15,367
New Jersey	1.9%	$12,937
U.S. average	2.9%	$19,593
* Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. Note: Estimated adjusted gross income is calculated by multiplying the percentage of taxpayers who itemized deductions by the total adjusted gross income for all taxpayers in this income range.

STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF $200,000 TO $499,999
	Charitable deductions as a percentage of estimated adjusted gross income	Average charitable donation per tax return on which deductions were itemized
Utah	6.4%	$18,448
Mississippi	4.5%	$13,029
Tennessee ^*	4.5%	$13,051
Wyoming^*	4.3%	$12,669
Alabama	4.1%	$12,072
South Dakota^*	4.1%	$11,939
Arkansas	3.9%	$11,140
South Carolina	3.9%	$11,417
Nebraska	3.8%	$10,979
Oklahoma	3.7%	$10,750
Montana	3.6%	$10,449
Idaho	3.4%	$9,772
Indiana	3.4%	$9,820
Iowa	3.4%	$9,674
North Carolina	3.4%	$9,734
North Dakota	3.4%	$9,866
Kansas	3.3%	$9,573
Kentucky	3.3%	$9,489
New Mexico	3.3%	$9,221
Texas^*	3.3%	$9,572
Florida	3.2%	$9,435
Georgia	3.1%	$9,008
Louisiana	3.1%	$9,008
Alaska^*	3.0%	$8,537
Missouri	3.0%	$8,792
Vermont	3.0%	$8,704
Arizona	2.9%	$8,401
District of Columbia	2.9%	$8,355
Maine	2.9%	$8,527
Ohio	2.9%	$8,370
Washington	2.9%	$8,325
West Virginia	2.9%	$8,380
Michigan	2.8%	$8,048
Minnesota	2.8%	$8,184
Oregon	2.8%	$8,080
Wisconsin	2.8%	$8,086
Nevada	2.7%	$7,887
Pennsylvania	2.7%	$7,735
Colorado	2.5%	$7,130
Delaware	2.5%	$7,040
Illinois	2.5%	$7,307
Maryland	2.5%	$7,184
Virginia	2.5%	$7,159
New Hampshire	2.4%	$6,812
Hawaii	2.3%	$6,413
New York	2.3%	$6,833
California	2.2%	$6,404
Rhode Island	2.2%	$6,261
Connecticut	2.1%	$6,064
Massachusetts	2.0%	$5,726
New Jersey	2.0%	$5,614
U.S. average	2.7%	$7,827
* Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. Note: Estimated adjusted gross income is calculated by multiplying the percentage of taxpayers who itemized deductions by the total adjusted gross income for all taxpayers in this income range.

STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF $150,000 TO $199,999
	Charitable deductions as a percentage of estimated adjusted gross income	Average charitable donation per tax return on which deductions were itemized
Utah	6.1%	$10,421
Mississippi	4.3%	$7,306
Alabama	4.1%	$7,015
Tennessee^*	4.1%	$7,083
South Dakota^*	3.9%	$6,686
Wyoming^*	3.9%	$6,622
Oklahoma	3.8%	$6,436
Arkansas	3.7%	$6,380
South Carolina	3.7%	$6,329
North Dakota^*	3.5%	$5,984
Idaho	3.4%	$5,768
Nebraska	3.4%	$5,773
Kansas	3.2%	$5,460
Louisiana	3.2%	$5,451
Montana	3.2%	$5,474
North Carolina	3.2%	$5,458
Georgia	3.1%	$5,268
Indiana	3.1%	$5,324
Iowa	3.1%	$5,300
Kentucky	3.1%	$5,385
Texas	3.1%	$5,365
Florida	3.0%	$5,101
Missouri	2.9%	$4,913
Alaska^*	2.8%	$4,768
New Mexico	2.8%	$4,819
West Virginia	2.8%	$4,794
Arizona	2.7%	$4,693
Minnesota	2.7%	$4,622
Ohio	2.7%	$4,589
Oregon	2.7%	$4,568
Washington	2.7%	$4,660
District of Columbia	2.6%	$4,438
Maine	2.6%	$4,377
Michigan	2.6%	$4,503
Pennsylvania	2.6%	$4,393
Wisconsin	2.6%	$4,421
Delaware	2.5%	$4,253
Illinois	2.5%	$4,218
Maryland	2.5%	$4,311
Nevada	2.5%	$4,332
Vermont	2.5%	$4,214
Virginia	2.5%	$4,198
Colorado	2.4%	$4,084
New York	2.3%	$3,983
California	2.2%	$3,856
Hawaii	2.2%	$3,698
Rhode Island	2.1%	$3,568
Connecticut	2.0%	$3,434
New Hampshire	2.0%	$3,456
New Jersey	2.0%	$3,457
Massachusetts	1.8%	$3,086
U.S. average	2.6%	$4,484
* Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. Note: Estimated adjusted gross income is calculated by multiplying the percentage of taxpayers who itemized deductions by the total adjusted gross income for all taxpayers in this income range.

STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF $100,000 TO $149,999
	Charitable deductions as a percentage of estimated adjusted gross income	Average charitable donation per tax return on which deductions were itemized
Utah	6.2%	$7,304
Mississippi	4.2%	$4,984
Tennessee^*	4.2%	$4,981
Alabama	4.1%	$4,916
Arkansas	3.8%	$4,479
South Carolina	3.7%	$4,371
South Dakota^*	3.7%	$4,409
Oklahoma	3.6%	$4,273
Idaho	3.4%	$4,017
Louisiana^*	3.4%	$3,996
Georgia	3.3%	$3,903
North Carolina	3.3%	$3,902
Texas^*	3.3%	$3,908
Wyoming^*	3.3%	$3,912
North Dakota^*	3.2%	$3,761
Nebraska	3.1%	$3,689
Florida^*	3.0%	$3,593
Kansas	3.0%	$3,584
Kentucky	3.0%	$3,596
District of Columbia	2.9%	$3,509
Montana	2.9%	$3,465
Alaska^*	2.8%	$3,283
Indiana	2.8%	$3,362
Iowa	2.8%	$3,317
Maryland	2.8%	$3,407
Missouri	2.8%	$3,322
New Mexico	2.8%	$3,386
Arizona	2.7%	$3,277
West Virginia	2.7%	$3,212
Delaware	2.6%	$3,102
Michigan	2.6%	$3,129
Minnesota	2.6%	$3,152
Nevada	2.6%	$3,081
Ohio	2.6%	$3,066
Pennsylvania	2.6%	$3,055
Virginia	2.6%	$3,174
Washington	2.6%	$3,119
California	2.5%	$2,944
Illinois	2.5%	$3,010
New York	2.5%	$2,963
Oregon	2.5%	$3,026
Colorado	2.4%	$2,878
Wisconsin	2.3%	$2,774
Hawaii	2.2%	$2,611
Maine	2.2%	$2,650
New Jersey	2.2%	$2,655
Vermont	2.2%	$2,613
Rhode Island	2.1%	$2,452
Connecticut	2.0%	$2,362
New Hampshire	1.9%	$2,284
Massachusetts	1.8%	$2,192
U.S. average	2.7%	$3,231
* Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. Note: Estimated adjusted gross income is calculated by multiplying the percentage of taxpayers who itemized deductions by the total adjusted gross income for all taxpayers in this income range.

STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF $75,000 TO $99,999
	Charitable deductions as a percentage of estimated adjusted gross income	Average charitable donation per tax return on which deductions were itemized
Utah	6.2%	$5,347
Alabama	4.3%	$3,656
Mississippi^*	4.3%	$3,699
Tennessee^*	4.3%	$3,713
Arkansas	3.9%	$3,314
South Carolina	3.8%	$3,248
Louisiana^*	3.6%	$3,086
Oklahoma	3.6%	$3,062
District of Columbia	3.5%	$3,052
Georgia	3.5%	$3,016
Texas^*	3.5%	$3,024
Idaho	3.4%	$2,949
North Carolina	3.4%	$2,938
South Dakota^*	3.4%	$2,864
Florida^*	3.2%	$2,723
Maryland	3.1%	$2,678
Kansas	3.0%	$2,532
Wyoming^*	3.0%	$2,599
Kentucky	2.9%	$2,487
Nebraska	2.9%	$2,481
Alaska^*	2.8%	$2,408
Arizona	2.8%	$2,380
Missouri	2.8%	$2,361
New Mexico	2.8%	$2,413
North Dakota^*	2.8%	$2,421
Virginia	2.8%	$2,451
California	2.7%	$2,307
Delaware	2.7%	$2,338
Indiana^*	2.7%	$2,301
Michigan	2.7%	$2,299
New York	2.7%	$2,283
West Virginia^*	2.7%	$2,273
Illinois^*	2.6%	$2,219
Iowa	2.6%	$2,184
Montana	2.6%	$2,177
Nevada^*	2.6%	$2,202
Pennsylvania^*	2.6%	$2,189
Washington^*	2.6%	$2,226
Colorado	2.5%	$2,111
Minnesota	2.5%	$2,172
Ohio	2.5%	$2,114
Oregon	2.5%	$2,127
Hawaii	2.4%	$2,096
New Jersey	2.4%	$2,110
Wisconsin	2.1%	$1,798
Connecticut	2.0%	$1,740
Maine	2.0%	$1,677
Rhode Island	2.0%	$1,709
Vermont	1.9%	$1,611
Massachusetts	1.8%	$1,591
New Hampshire^*	1.8%	$1,536
U.S. average	2.8%	$2,423
* Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. Note: Estimated adjusted gross income is calculated by multiplying the percentage of taxpayers who itemized deductions by the total adjusted gross income for all taxpayers in this income range.