The holiday season is a time for giving to family and friends. It is also apparently a time to give to those in need. Nonprofits rely on end-of-year donations to meet their budgets. While most Americans will not admit it, the IRS January 1st deadline encourages charitable gifts at the end of the year.

24/7 Wall St. identified the 10 states where Americans give the most and least to charity, based on IRS data for charitable giving.

Read: America’s Most Charitable States
Read: America’s Least Charitable States 

24/7 Wall St. reviewed IRS data compiled by the Urban Institute, which reports on the most recent annual data available from the IRS every year. According to Katie Roeger, assistant program director at Urban Institute, “Only a handful of states saw increases in average donations in 2009. The increases came from both high-income states such as New York and Connecticut as well has lower-income states like Kansas or South Dakota.”

The most generous states, for the most part, are also the wealthiest ones. Five of the 10 states that give the most to charity on a per taxpayer basis are among the top 10 states with the highest average income per taxpayer. There are also a number of relatively poor states that are generous, despite their low income. Alabama and Georgia have relatively low average incomes, but the average taxpayer gives more than taxpayers in other, wealthier states.

A similar trend can be seen among the least generous states. Eight of the 10 states have incomes lower than the national average, and five of them are among the 15 states with the lowest income per taxpayer. At the same time, a few states appear to be less generous, despite their wealth. New Hampshire and Alaska taxpayers make more than the national average, and have more households that make over $200,000 than most other states, but taxpayers give less on average than other, poorer, states.

24/7 Wall St. relied on Urban Institute’s methodology to determine the most charitable states. Using data collected by the IRS, the institute ranks each state by average charitable donation per taxpayer, highest to lowest. The number is calculated by dividing the total number of taxpayers in each state by the total charitable donations listed in itemized deductions for taxpayers.

The IRS only keeps track of charitable donations filed by taxpayers as part of their itemized deductions. While charitable gifts that are not included in tax filings are not tracked by the IRS, they only account for approximately 15% to 20% of total annual charitable giving in the U.S each year, according to The Giving Institute. According to the Giving Institute’s Executive Director Geoffery Brown, because nonitemized deductions are not calculated at a state level, the Urban Institute’s methodology is a good proxy for the average charitable donations given per resident in a state.

Profiles of Individual Charitable Contributions by State, the Urban Institute’s most recent report published this year, is based on IRS filings for 2009, filed in 2010. To reflect the extent to which wealth impacts charity, 24/7 Wall St. also included average adjusted gross income per taxpayer, as well as the percent of taxpayers reporting charitable donation, both from the Urban Institute. The percentage of households that earn more than $200,000 per year per state and poverty rates are from the Census Bureau. We relied on Convio’s list of the most generous cities in the U.S. for 2010, based on online donations per person, to demonstrate charitable giving on a local level.

The Most Charitable States

10. Kansas
> Charitable donation per taxpayer: $1,223
> Taxpayers who donate to charity: 24.3% (21st lowest)
> Average income per taxpayer: $52,147 (20th highest)
> Pct. of households earning $200,000 or more: 2.7% (25 highest)

The economic health of Kansas is average at best. The state has the 26th highest poverty rate in the U.S. and just the 20th highest income per taxpayer. Only 2.7% of the state’s households make more than $200,000 per year, which is the 25th highest amount. Despite all of this, state residents filed at least $1.6 billion in charitable donations — the 10th most per taxpayer. Five Kansas cities made it onto Convio’s list of the most charitable cities in the U.S., with Overland Park ranking 43rd.

Also Read: Nokia Picks Wrong Carrier For U.S. Return

9. Wyoming
> Charitable donation per taxpayer: $1,224
> Taxpayers who donate to charity: 16.4% (4th lowest)
> Average income per taxpayer: $59,532 (9th highest)
> Pct. of households earning $200,000 or more: 2.5% (20th lowest)

Wyoming has among the lowest rates of taxpayers who report donating to charity. However, those who donate give enough to put the state among the top 10 most generous. The state’s average income is the ninth-highest in the country (an increase from 11th in 2004), while its poverty rate is among the lowest.

8. Oklahoma
> Charitable donation per taxpayer: $1,230
> Taxpayers who donate to charity: 21.2% (13th lowest)
> Average income per taxpayer: $48,793 (18th lowest)
> Pct. of households earning $200,000 or more: 2.2% (12th lowest)

More than 16% of Oklahoma residents live in poverty, the 15th highest rate in the country. Just 2.2% of Oklahoma households earn $200,000 or more, and the average income per taxpayer is the 18th lowest in the country. Between 2004 and 2009, income per taxpayer in the state improved markedly, as did the amount taxpayers donated. In 2009, residents filed nearly $2 billion in charity, an average of $1,230 per taxpayer.

7. Alabama
> Charitable donation per taxpayer: $1,335
> Taxpayers who donate to charity: 25.0% (25th lowest)
> Average income per taxpayer: $46,662 (9th lowest)
> Pct. of households earning $200,000 or more: 2.1% (11th lowest)

Alabama is one of the nation’s poorer states by a number of metrics. The average income per taxpayer is the ninth lowest in the country, and the percentage of people living in poverty is the sixth highest. Despite this, residents of the state are very generous, and charitable donations per taxpayer are the seventh highest in the country.

6. Virginia
> Charitable donation per taxpayer: $1,337
> Taxpayers who donate to charity: 33.1% (5th highest)
> Average income per taxpayer: $63,576 (6th highest)
> Pct. of households earning $200,000 or more: 6.3% (5th highest)

Virginia is a relatively wealthy state, with residents who are willing to give. It has a very low poverty rate of 10.5% and a very high average income per taxpayer of $63,576. An impressive 33.1% of taxpayers donate to charity — the fifth-greatest percentage in the country — and the average donation is the sixth highest. According to Convio’s list of the most generous cities based on online donations in 2010 per capita, four cities in the state made the top 100. Alexandria and Arlington were ranked first and third, respectively.

5. Georgia
> Charitable donation per taxpayer: $1,366
> Taxpayers who donate to charity: 29.7% (12th highest)
> Average income per taxpayer: $47,660 (14th lowest)
> Pct. of households earning $200,000 or more: 3.3% (19th highest)

Georgia is another example of a southern state with exceptionally low income and high poverty that nevertheless manages to spend a great deal on charity. Georgia’s income per taxpayer is the 14th lowest in the country at just $47,660. Meanwhile, the IRS recorded charitable donations of $1,366 per taxpayer in 2009, the fifth highest amount in the country. As a percentage of taxpayer income, this is the second highest in the country.

4. New York
> Charitable donation per taxpayer: $1,500
> Taxpayers who donate to charity: 30.6% (10th highest)
> Average income per taxpayer: $66,111 (5th highest)
> Pct. of households earning $200,000 or more: 5.9% (7th highest)

New York is one of the states on our list whose residents have the means to give a significant amount to charity each year. The average income per taxpayer, $66,111, is the fifth-highest amount in the U.S. And New Yorkers like to give back as 30.6% of taxpayers give to charity, which is one of the country’s higher rates. The average charitable donation per taxpayer is $1,500 — the fourth largest amount.

Also Read: 200 Billion Videos Watched, and Not a Dime in Sight

3. Connecticut
> Charitable donation per taxpayer: $1,517
> Taxpayers who donate to charity: 36.3% (3rd highest)
> Average income per taxpayer: $79,448 (the highest)
> Pct. of households earning $200,000 or more: 7.6% (2nd highest)

The average income per taxpayer in Connecticut is nearly $80,000 — roughly $35,000 more than the U.S. average. The state has the fourth-lowest poverty rate in the country, as well as the second-highest percentage of households that earn $200,000 or more each year. The state’s general affluence enabled residents to give at least $2.5 billion in 2009. However, when these contributions are measured against income per taxpayer, Connecticut ranks only 26th.

2. Maryland
> Charitable donation per taxpayer: $1,661
> Taxpayers who donate to charity: 40.8% (the highest)
> Average income per taxpayer: $66,614 (4th highest)
> Pct. of households earning $200,000 or more: 7.4% (3rd highest)

Like Connecticut, Maryland is in extremely good economic shape. The state has the third-lowest poverty rate in the U.S., as well as the third-highest percentage of families that earn at least $200,000 per year. Average income per taxpayer in 2009 was $66,614, the fourth-highest rate in the U.S., and the average taxpayer gave $1,661 to charity in the same year.

1. Utah
> Charitable donation per taxpayer: $2,388
> Taxpayers who donate to charity: 33.4% (4th highest)
> Average income per taxpayer: $52,027 (21st highest)
> Pct. of households earning $200,000 or more: 2.8% (23rd highest)

According to the IRS, at least a third of Utah residents donated to charity in 2009 — the fourth highest in the country. Utah is by no means the wealthiest state as income per taxpayer is just $52,027, the 21st highest in the country. Only 2.8% of residents make $200,000 or more. Nevertheless, the average taxpayer donated a remarkable $2,388 per person to charity in 2009, $600, or roughly 40% more than the next highest state.

The Least Charitable States

10. Alaska
> Charitable donation per taxpayer: $826
> Taxpayers who donate to charity: 18.4% (5th lowest)
> Average income per taxpayer: $56,473 (14th highest)
> Pct. of households earning $200,000 or more: 5.1% (9th highest)

Alaska’s income per taxpayer is the 14th highest in the country, and the state has the second-lowest poverty rate in the U.S. of just 9%. Nevertheless, charitable giving per tax return is the 10th-lowest in the U.S. The relative cost of living in the state is the second highest in the country, which may partially explain the disparity between income and charitable giving. However, only 18.4% of people who filed returns reported giving any amount at all. And although income in the state improved from 27th in the country to 14th between 2004 and 2009, charitable donations only improved from seventh worst to 10th worst over that same period.

Also Read: Cars So Hot They Are Out of Stock

9. Hawaii
> Charitable donation per taxpayer: $821
> Taxpayers who donate to charity: 26.0% (22nd highest)
> Average income per taxpayer: $51,535 (23rd highest)
> Pct. of households earning $200,000 or more: 5.2% (8th highest)

Hawaii is another state with a relatively wealthy population that nevertheless gives little to charity. The state has one of the lowest poverty rates in the country, as well as one of the highest portions of its population with an income of $200,000 or more. In 2009, however, the IRS reported filed charitable donations of just $821 per person. This is $261 less than Mississippi, which is by most counts the poorest state in the U.S.

8. Ohio
> Charitable donation per taxpayer: $805
> Taxpayers who donate to charity: 23.9% (20th lowest)
> Average income per taxpayer: $47,574 (13th lowest)
> Pct. of households earning $200,000 or more: 2.4% (18th lowest)

Compared to Hawaii and Alaska, Ohio’s low rate of charitable donations may be more justified. The state has the 13th lowest income per taxpayer, as well as the 16th highest poverty rate in the country. However, even when lower income is accounted for, Ohio fares just slightly better. Only 23.9% of taxpayers report donating any amount to charity — the 20th least in the U.S.

7. Rhode Island
> Charitable donation per taxpayer: $787
> Taxpayers who donate to charity: 30.1% (11th highest)
> Average income per taxpayer: $54,033 (18th highest)
> Pct. of households earning $200,000 or more: 3.9% (13th highest)

Rhode Island has the 18th highest income per taxpayer in the U.S., as well as the 13th lowest poverty rate and the 13th highest percentage of households earning $200,000 or more. Nevertheless, state taxpayers reported charitable donations of less than $800 per person. The one bright spot for the state is the high percentage of people who donate. At 30.1%, it is the 11th most in the U.S.

6. New Hampshire
> Charitable donation per taxpayer: $727
> Taxpayers who donate to charity: 26.7% (20th highest)
> Average income per taxpayer: $59,728 (8th highest)
> Pct. of households earning $200,000 or more: 4.5% (10th highest)

New Hampshire’s average income per taxpayer increased between 2004 and 2009, and it moved up in its ranking among all states from ninth to eighth highest place. Over the same period, the state’s ranking for average charitable contribution dropped from 10th lowest to sixth lowest. While taxpayer charity appears to be weak, other economic measures are quite good. It is one of the richest states as measured by income and its poverty rate is 8.5% — the lowest in the country.

5. New Mexico
> Charitable donation per taxpayer: $719
> Taxpayers who donate to charity: 19.2% (8th lowest)
> Average income per taxpayer: $44,691 (2nd lowest)
> Pct. of households earning $200,000 or more: 2.3% (15th lowest)

New Mexico’s poverty rate is the fourth highest in the country, and the average income per taxpayer is the second lowest at just $44,691 in 2009. According to 2009 IRS figures, New Mexico residents gave just $719 per person to charity, and only 19.2% reported giving anything at all. Even when divided by the state’s very low income per taxpayer, New Mexico still falls in the bottom 10% for charitable donations.

4. North Dakota
> Charitable donation per taxpayer: $672
> Taxpayers who donate to charity: 14.7% (2nd lowest)
> Average income per taxpayer: $51,591 (22nd highest)
> Pct. of households earning $200,000 or more: 2.2% (13th lowest)

North Dakota’s average income per tax return has increased dramatically in recent years — from $39,870 in 2004 to $51,591 in 2009. While this was an increase of nearly 30%, the average charitable contribution per return only increased 15.6%. In addition, only 14.7% of North Dakota taxpayers donate to charity — the second smallest percentage.

3. West Virginia
> Charitable donation per taxpayer: $662
> Taxpayers who donate to charity: 13.1% (the lowest)
> Average income per taxpayer: $44,895 (3rd lowest)
> Pct. of households earning $200,000 or more: 1.4% (the lowest)

Just 13.1% of West Virginia’s taxpayers reported making any kind of charitable donation in 2009, by far the smallest percentage in the U.S. In comparison, 40.1% of Maryland residents reported at least some form of monetary contribution to charity in that year. In its defense, the state is extremely poor, with the third-lowest average income per taxpayer, the fifth-highest poverty rate, and the lowest percentage of households earning $200,000 or more — just 1.4%.

Also Read: Cities That Have Fired Their Police Forces

2. Vermont
> Charitable donation per taxpayer: $662
> Taxpayers who donate to charity: 21.4% (14th lowest)
> Average income per taxpayer: $48,698 (16th lowest)
> Pct. of households earning $200,000 or more: 2.8% (24th highest)

From 2004 to 2009, the average charitable contribution per income tax return in Vermont decreased 4.8%, from $695 to $662 — the second smallest amount in the country. Worse still, the state has the 14th lowest percentage of taxpayers who donate to charity. While the state is among the poorest as a measured by average income, the state has one of the lowest poverty rates in the country.

1. Maine
> Charitable donation per taxpayer: $612
> Taxpayers who donate to charity: 22.6% (16th lowest)
> Average income per taxpayer: $46,683 (10th lowest)
> Pct. of households earning $200,000 or more: 2.0% (6th lowest)

Although Maine’s average income per taxpayer is relatively low — the 10th lowest in the country to be exact — this does not explain its exceptionally low average charity donation per taxpayer. At just $612, it is just 25% of the average donation of Utah’s average donation, $2,388, the most generous state. In addition to having the lowest average donation, the state also has the second lowest donation as a percentage of taxpayer income.

-Michael B. Sauter, Charles B. Stockdale, Ashley C. Allen

Thank you for reading! Have some feedback for us?
Contact the 24/7 Wall St. editorial team.