State Ranking of Charitable Deductions, by Taxpayer-Income Categories
August 9, 2001 | Read Time: 5 minutes
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Tax Deductions for Charitable Giving, State by State
How The Chronicle Calculated Generosity of State Residents
STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF $75,000 TO $100,000
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Utah | 12.3% | $5,340 |
| Tennessee * | 8.6 | 3,654 |
| Maryland | 8.5 | 2,568 |
| Alabama | 8.4 | 3,582 |
| District of Columbia | 8.0 | 2,923 |
| Georgia | 7.7 | 2,911 |
| Mississippi * | 7.6 | 3,611 |
| South Carolina | 7.3 | 3,164 |
| Virginia | 7.3 | 2,380 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| California | 7.1 | 2,250 |
| Illinois * | 7.0 | 2,151 |
| New York | 6.9 | 2,212 |
| Arkansas | 6.8 | 3,214 |
| Indiana * | 6.7 | 3,009 |
| Alaska * | 6.6 | 2,315 |
| North Carolina | 6.6 | 2,882 |
| Texas * | 6.6 | 2,958 |
| New Jersey | 6.5 | 2,015 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Oklahoma | 6.4 | 3,031 |
| Louisiana * | 6.2 | 3,031 |
| Florida * | 6.1 | 2,650 |
| Idaho | 6.1 | 2,924 |
| Michigan | 6.1 | 2,231 |
| Hawaii | 6.0 | 1,999 |
| Kansas | 6.0 | 2,507 |
| Minnesota | 5.8 | 2,141 |
| South Dakota * | 5.7 | 2,821 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Missouri | 5.6 | 2,305 |
| Kentucky | 5.5 | 2,434 |
| Washington * | 5.5 | 2,175 |
| Wyoming * | 5.5 | 2,652 |
| Delaware | 5.4 | 2,235 |
| Maine | 5.4 | 2,474 |
| Connecticut | 5.3 | 1,697 |
| New Mexico | 5.3 | 2,319 |
| Arizona | 5.2 | 2,320 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Nebraska | 5.1 | 2,421 |
| Pennsylvania | 5.0 | 2,158 |
| Colorado | 4.8 | 2,081 |
| Iowa | 4.8 | 2,183 |
| Massachusetts | 4.8 | 1,577 |
| Nevada * | 4.8 | 2,156 |
| North Dakota * | 4.8 | 2,386 |
| Ohio | 4.8 | 2,090 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Oregon | 4.8 | 2,137 |
| West Virginia * | 4.6 | 2,224 |
| Wisconsin | 4.3 | 1,789 |
| Montana | 4.2 | 2,183 |
| Rhode Island | 4.0 | 1,673 |
| New Hampshire * | 3.9 | 1,563 |
| Vermont | 3.9 | 1,631 |
| U.S. average | 6.4% | $2,364 |
| * Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. | ||
| Note: Estimated disposable income is calculated by subtracting the average cost of living in each state from taxpayers’ adjusted gross income. | ||
STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF $100,000 TO $200,000
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Utah | 9.4% | $8,027 |
| Tennessee * | 6.5 | 5,439 |
| Alabama | 6.3 | 5,286 |
| Mississippi | 5.7 | 5,314 |
| South Carolina | 5.4 | 4,778 |
| South Dakota * | 5.3 | 5,110 |
| Arkansas | 5.2 | 4,867 |
| Maryland | 5.2 | 3,516 |
| Oklahoma | 5.2 | 4,718 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Missouri | 5.1 | 3,640 |
| Georgia | 5.0 | 4,123 |
| Kansas | 5.0 | 4,038 |
| Wyoming * | 5.0 | 4,657 |
| Idaho | 4.9 | 4,506 |
| Illinois | 4.9 | 3,266 |
| New York | 4.8 | 3,182 |
| North Carolina | 4.8 | 4,269 |
| Florida * | 4.7 | 3,967 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Michigan | 4.7 | 3,357 |
| Texas * | 4.7 | 4,236 |
| Kentucky | 4.6 | 3,944 |
| North Dakota * | 4.6 | 4,372 |
| Virginia | 4.6 | 3,404 |
| Alaska * | 4.5 | 3,483 |
| Louisiana * | 4.5 | 4,270 |
| Nebraska | 4.5 | 4,185 |
| District of Columbia | 4.4 | 3,777 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Minnesota | 4.4 | 3,481 |
| New Jersey | 4.4 | 2,799 |
| Indiana | 4.3 | 3,703 |
| Ohio | 4.3 | 3,408 |
| Arizona | 4.2 | 3,581 |
| Iowa | 4.2 | 3,821 |
| Washington | 4.2 | 3,451 |
| California | 4.1 | 3,157 |
| Pennsylvania | 4.1 | 3,379 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Montana | 4.0 | 3,938 |
| New Mexico | 4.0 | 3,514 |
| Wisconsin | 4.0 | 3,125 |
| Delaware | 3.9 | 3,328 |
| Oregon | 3.9 | 3,438 |
| West Virginia | 3.9 | 3,604 |
| Connecticut | 3.8 | 2,608 |
| Colorado | 3.7 | 3,184 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Nevada | 3.7 | 3,281 |
| Hawaii | 3.6 | 2,744 |
| Maine | 3.5 | 3,100 |
| Massachusetts | 3.5 | 2,436 |
| Vermont | 3.5 | 3,143 |
| Rhode Island | 3.2 | 2,716 |
| New Hampshire | 3.0 | 2,612 |
| U.S. average | 4.6% | $3,504 |
| * Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. | ||
| Note: Estimated disposable income is calculated by subtracting the average cost of living in each state from taxpayers’ adjusted gross income. | ||
STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF $200,000 TO $500,000
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Utah | 7.6% | $18,536 |
| Tennessee * | 5.3 | 12,994 |
| Wyoming * | 5.1 | 12,862 |
| Alabama | 4.9 | 11,993 |
| Mississippi | 4.7 | 12,067 |
| South Carolina | 4.6 | 11,372 |
| South Dakota * | 4.5 | 11,651 |
| Arkansas | 4.4 | 11,080 |
| Oklahoma | 4.3 | 10,712 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Idaho | 4.2 | 10,591 |
| Montana | 4.2 | 10,713 |
| Nebraska | 4.1 | 10,334 |
| Kansas | 4.0 | 9,597 |
| North Carolina | 4.0 | 9,882 |
| Florida * | 3.9 | 9,570 |
| Missouri | 3.9 | 8,966 |
| Texas * | 3.9 | 9,644 |
| District of Columbia | 3.8 | 9,097 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Georgia | 3.8 | 9,088 |
| Iowa | 3.8 | 9,330 |
| Alaska * | 3.7 | 8,550 |
| Indiana | 3.7 | 9,307 |
| Kentucky | 3.7 | 9,061 |
| New Mexico | 3.7 | 8,950 |
| North Dakota | 3.7 | 9,352 |
| Maine | 3.6 | 8,896 |
| Washington | 3.6 | 8,582 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Minnesota | 3.5 | 8,317 |
| Ohio | 3.5 | 8,329 |
| Arizona | 3.4 | 8,250 |
| Louisiana | 3.4 | 8,775 |
| Michigan | 3.4 | 7,882 |
| Oregon | 3.4 | 8,358 |
| Vermont | 3.4 | 8,426 |
| Wisconsin | 3.4 | 7,970 |
| Illinois | 3.3 | 7,441 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Maryland | 3.3 | 7,271 |
| Pennsylvania | 3.3 | 7,792 |
| Virginia | 3.3 | 7,373 |
| West Virginia | 3.3 | 8,334 |
| Delaware | 3.2 | 7,675 |
| Colorado | 3.1 | 7,356 |
| New York | 3.1 | 6,993 |
| Nevada | 3.0 | 7,740 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| New Hampshire | 3.0 | 7,165 |
| Hawaii | 2.9 | 6,666 |
| California | 2.8 | 6,607 |
| Connecticut | 2.7 | 6,147 |
| Massachusetts | 2.7 | 6,249 |
| Rhode Island | 2.7 | 6,570 |
| New Jersey | 2.6 | 5,648 |
| U.S. average | 3.4% | $7,979 |
| * Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. | ||
| Note: Estimated disposable income is calculated by subtracting the average cost of living in each state from taxpayers’ adjusted gross income. | ||
STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF $500,000 TO $1-MILLION
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Utah | 6.9% | $43,510 |
| Wyoming * | 6.5 | 42,645 |
| South Dakota * | 5.5 | 35,314 |
| Tennessee * | 5.3 | 33,223 |
| Montana | 4.8 | 30,302 |
| South Carolina | 4.4 | 27,791 |
| Alabama | 4.3 | 27,272 |
| Mississippi | 4.3 | 27,530 |
| Oklahoma | 4.3 | 26,855 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Texas * | 4.2 | 27,032 |
| Arkansas | 4.1 | 25,964 |
| Florida * | 4.1 | 25,848 |
| Nebraska | 4.1 | 25,760 |
| Vermont | 4.1 | 26,364 |
| Kansas | 4.0 | 25,000 |
| District of Columbia | 3.9 | 25,051 |
| Iowa | 3.9 | 24,420 |
| North Carolina | 3.9 | 24,732 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Washington * | 3.9 | 24,829 |
| Delaware | 3.8 | 24,105 |
| Georgia | 3.6 | 22,802 |
| Idaho | 3.6 | 22,903 |
| Indiana | 3.6 | 22,677 |
| Maine | 3.6 | 22,776 |
| Kentucky | 3.5 | 22,411 |
| Missouri | 3.5 | 21,863 |
| North Dakota | 3.5 | 22,008 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Ohio | 3.5 | 21,808 |
| Oregon | 3.5 | 22,192 |
| Alaska * | 3.4 | 21,007 |
| Minnesota | 3.4 | 21,250 |
| Nevada * | 3.4 | 21,919 |
| New Hampshire * | 3.4 | 21,635 |
| Maryland | 3.3 | 20,401 |
| Wisconsin | 3.3 | 20,327 |
| Michigan | 3.2 | 19,483 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| New Mexico | 3.2 | 20,042 |
| Virginia | 3.2 | 19,405 |
| Arizona | 3.1 | 19,618 |
| Colorado | 3.1 | 19,770 |
| Louisiana | 3.1 | 19,883 |
| Pennsylvania | 3.1 | 19,347 |
| West Virginia | 3.1 | 19,457 |
| Hawaii | 3.0 | 18,373 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Illinois | 2.9 | 18,061 |
| New York | 2.9 | 17,913 |
| California | 2.8 | 17,384 |
| Massachusetts | 2.8 | 17,212 |
| Connecticut | 2.6 | 15,851 |
| Rhode Island | 2.6 | 16,277 |
| New Jersey | 2.2 | 13,485 |
| U.S. average | 3.3% | $20,457 |
| * Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. | ||
| Note: Estimated disposable income is calculated by subtracting the average cost of living in each state from taxpayers’ adjusted gross income. | ||
STATE RANKINGS OF CHARITABLE DEDUCTIONS BY TAXPAYERS WITH INCOMES OF MORE THAN $1-MILLION
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Wyoming * | 11.7% | $495,718 |
| Utah | 10.7 | 311,785 |
| Nebraska | 8.8 | 269,875 |
| Colorado | 7.0 | 210,895 |
| North Dakota | 6.9 | 138,667 |
| Arkansas | 6.8 | 199,155 |
| Tennessee * | 6.7 | 179,710 |
| Iowa | 6.3 | 162,203 |
| Michigan | 5.6 | 148,273 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Mississippi | 5.6 | 138,281 |
| New York | 5.6 | 182,343 |
| Oklahoma | 5.5 | 141,365 |
| Vermont | 5.5 | 128,289 |
| Texas * | 5.4 | 163,812 |
| Delaware | 5.3 | 140,124 |
| District of Columbia | 5.3 | 175,297 |
| Idaho | 5.3 | 144,268 |
| New Mexico | 5.3 | 135,998 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Washington * | 5.3 | 203,464 |
| Minnesota | 5.2 | 138,378 |
| Nevada * | 5.2 | 182,647 |
| Oregon | 5.2 | 136,317 |
| Hawaii | 5.1 | 129,250 |
| Wisconsin | 5.0 | 127,975 |
| Florida * | 4.9 | 150,457 |
| Georgia | 4.9 | 126,352 |
| Ohio | 4.8 | 112,385 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Alaska * | 4.6 | 88,822 |
| Indiana | 4.5 | 116,835 |
| Kansas | 4.5 | 121,237 |
| Montana | 4.5 | 99,476 |
| North Carolina | 4.5 | 105,448 |
| South Carolina | 4.5 | 110,428 |
| South Dakota * | 4.5 | 165,672 |
| Virginia | 4.5 | 137,132 |
| Pennsylvania | 4.4 | 120,170 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Massachusetts | 4.3 | 135,019 |
| Missouri | 4.3 | 120,294 |
| Maine | 4.2 | 110,822 |
| Maryland | 4.2 | 115,881 |
| Kentucky | 4.1 | 95,965 |
| California | 4.0 | 136,312 |
| West Virginia | 4.0 | 80,678 |
| Alabama | 3.9 | 100,525 |
| Charitable deductions as a percentage of estimated disposable income | Average charitable donation per tax return | |
| Arizona | 3.8 | 103,334 |
| Rhode Island | 3.6 | 95,136 |
| Illinois | 3.5 | 97,289 |
| Connecticut | 3.3 | 102,073 |
| Louisiana | 3.3 | 73,831 |
| New Hampshire * | 3.0 | 90,140 |
| New Jersey | 3.0 | 83,095 |
| U.S. average | 4.6% | $139,192 |
| * Deduction figure could be skewed because fewer than 80 percent of taxpayers itemized deductions on their returns. | ||
| Note: Estimated disposable income is calculated by subtracting the average cost of living in each state from taxpayers’ adjusted gross income. | ||
