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Foundation Giving

Tax Deductions for Charitable Giving, State by State

August 26, 1999 | Read Time: 1 minute

The Chronicle of Philanthropy


ALSO SEE:

Residents of Utah Are the Most Generous of People Who Itemize

State Rankings of Charitable Deductions by Taxpayers With Incomes of $100,000 to $200,000

State Rankings of Charitable Deductions by Taxpayers With Incomes of $200,000 or More

How Chronicle Analyzed IRS Giving Data


Number of tax returns Number of itemized deductions Returns with charitable deductions Total charitable deductions Total adjusted gross income
Alabama 1,864,029 465,358 427,107 $1,555,819,000 $62,841,632,000
Alaska 343,154 73,546 61,354 $167,545,000 $11,869,525,000
Arizona 1,966,894 633,956 563,011 $1,434,121,000 $75,385,043,000
Arkansas 1,081,085 225,643 193,474 $740,231,000 $33,189,226,000
California 13,837,236 4,821,955 4,288,827 $12,143,486,000 $603,137,994,000
Colorado 1,898,354 678,986 589,027 $1,595,250,000 $80,303,108,000
Connecticut 1,602,085 622,295 573,574 $1,624,025,000 $91,156,180,000
Delaware 356,399 123,964 113,285 $300,550,000 $15,110,313,000
District of Columbia 267,591 92,235 84,602 $374,388,000 $12,280,486,000
Florida 6,898,458 1,685,369 1,460,935 $5,308,163,000 $273,066,004,000
Number of tax returns Number of itemized deductions Returns with charitable deductions Total charitable deductions Total adjusted gross income
Georgia 3,377,576 1,076,807 961,612 $3,205,427,000 $131,454,182,000
Hawaii 552,105 180,042 160,797 $347,571,000 $20,367,085,000
Idaho 520,936 162,461 135,097 $413,820,000 $17,501,318,000
Illinois 5,553,152 1,704,608 1,529,298 $4,341,208,000 $245,953,699,000
Indiana 2,724,201 711,922 603,027 $1,751,451,000 $101,492,807,000
Iowa 1,315,118 351,121 309,568 $774,909,000 $45,899,228,000
Kansas 1,176,500 319,529 280,766 $880,387,000 $45,021,792,000
Kentucky 1,665,227 447,852 388,313 $1,021,494,000 $55,846,102,000
Louisiana 1,824,508 306,370 272,617 $956,680,000 $61,244,472,000
Maine 574,272 159,688 138,708 $282,918,000 $19,270,394,000
Number of tax returns Number of itemized deductions Returns with charitable deductions Total charitable deductions Total adjusted gross income
Maryland 2,522,375 1,106,194 1,011,644 $2,753,037,000 $116,727,871,000
Massachusetts 2,958,740 1,068,712 983,905 $2,454,740,000 $141,534,606,000
Michigan 4,427,591 1,402,161 1,276,393 $3,429,721,000 $181,511,619,000
Minnesota 2,240,064 836,891 767,407 $1,907,328,000 $93,152,480,000
Mississippi 1,138,928 204,580 182,139 $704,859,000 $33,501,804,000
Missouri 2,451,886 644,574 557,006 $1,614,519,000 $89,449,814,000
Montana 404,283 112,162 94,070 $216,634,000 $11,883,795,000
Nebraska 785,435 200,244 180,567 $543,711,000 $27,798,680,000
Nevada 837,719 254,858 218,205 $605,871,000 $35,736,260,000
New Hampshire 586,297 187,008 163,298 $323,626,000 $25,412,805,000
Number of tax returns Number of itemized deductions Returns with charitable deductions Total charitable deductions Total adjusted gross income
New Jersey 3,861,555 1,525,447 1,425,902 $3,509,713,000 $195,504,599,000
New Mexico 756,492 174,493 146,135 $381,811,000 $23,626,787,000
New York 8,113,041 2,937,430 2,758,913 $9,081,867,000 $376,030,715,000
North Carolina 3,460,153 1,033,459 917,528 $2,888,524,000 $126,585,102,000
North Dakota 300,134 50,770 44,036 $119,513,000 $9,177,121,000
Ohio 5,430,932 1,618,174 1,360,553 $3,334,305,000 $197,237,989,000
Oklahoma 1,413,851 359,200 323,906 $1,083,396,000 $45,904,640,000
Oregon 1,501,235 545,292 453,632 $1,162,731,000 $57,792,078,000
Pennsylvania 5,585,284 1,578,072 1,433,792 $3,791,062,000 $216,884,767,000
Rhode Island 463,759 156,354 144,694 $288,373,000 $18,149,017,000
Number of tax returns Number of itemized deductions Returns with charitable deductions Total charitable deductions Total adjusted gross income
South Carolina 1,718,667 467,517 419,438 $1,352,990,000 $57,569,682,000
South Dakota 340,181 47,051 40,587 $184,286,000 $10,907,148,000
Tennessee 2,455,823 457,570 401,654 $1,743,969,000 $87,428,405,000
Texas 8,456,037 1,557,494 1,331,058 $5,651,454,000 $322,593,244,000
Utah 875,651 317,650 289,181 $1,522,931,000 $32,632,055,000
Vermont 282,240 83,745 69,162 $142,509,000 $9,951,499,000
Virginia 3,030,210 1,042,796 931,004 $2,628,872,000 $126,639,868,000
Washington 2,608,639 815,023 698,160 $2,001,675,000 $112,429,725,000
West Virginia 728,612 109,175 89,307 $256,650,000 $22,519,801,000
Wisconsin 2,476,864 832,784 732,828 $1,611,492,000 $95,391,823,000
Wyoming 226,595 39,115 31,916 $199,369,000 $8,705,382,000
Number of tax returns Number of itemized deductions Returns with charitable deductions Total charitable deductions Total adjusted gross income
U.S. 123,056,853 36,879,420 32,709,918 $97,060,757,000 $4,950,214,359,000
Note: Data are for tax year 1997.
SOURCE: INTERNAL REVENUE SERVICE

Copyright © 1999 The Chronicle of Philanthropy


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