How America Gives Data: Leaders and Laggards, Giving Opportunities, and More

How America Gives is an analysis of the giving patterns of Americans. The full report includes methodology, coverage of the findings, and field reports from various parts of the country here. Much of it is available only to Chronicle subscribers.

Here we examine giving by taxpayers who make more than $50,000 a year in adjusted gross income and itemize deductions on their income-tax returns. The analysis below divides these taxpayers into four income groups: those who earn $50,000 to $74,999; $75,000 to $99,999; $100,000 to $199,999; and $200,000 and more.

The Growing Influence of the Affluent

In 2015, the top income earners (those making $200,000 or more annually) accounted for more than half of all itemized contributions in the country. This map shows how their share of total itemized giving in each state changed from 2012 through 2015. Put your cursor over a state for details.

Leaders and Laggards in Giving by Income

We divided the 381 metro areas into four groups based on population size; click the numbered boxes to display data for each group.

The color of a metro’s dot on the map reflects whether that metro’s overall 2015 giving rate outpaced or fell short of the group average. The charts show whether the giving rates for taxpayers at four income levels in that metro area fell above or below the average for the size group.

Who Has the Biggest Giving Opportunity?

This chart illustrates the dollars that could be raised in each metropolitan area if charitable giving were lifted to the national average at each income level. Sort by column header. Note: In metro areas where taxpayers in each of the four ranges are giving at or above the national rate, there will be no giving opportunity.

Find Your Peers in Giving

Filter to show which metro areas have similar giving characteristics.

Tap Into the Giving Data in Your Area

See average giving rates and the giving opportunity for more than 3,100 counties, 381 metro areas, and all 50 states. Search for a county or metropolitan area, or sort metro areas by size. Click a row to view additional data, including a breakdown of giving by income.

Note: Though some metro areas have overall giving rates higher than the national average, they may still have giving opportunities because at least one income group lags the average for that group nationally.

Methodology

How America Gives is an analysis of the giving patterns of Americans who earn $50,000 or more annually and who itemize charitable deductions on their income-tax returns. The itemized giving of these taxpayers represents nearly 80 percent of all individual charitable contributions and offers the best possible view into giving at local and regional levels.

The Chronicle analysis examines giving in states, metropolitan areas, and counties based on the itemized tax returns. The key measure is the giving ratio: This is the total of a locality’s charitable contributions as a share of its total adjusted gross income. For instance, if itemizing taxpayers in a given area earned on average $100,000 and gave away $3,000, that area’s giving ratio would be 3 percent.

Within each state, metro area, or county, we also determine the giving ratio for people who itemize in each of four income groups: $50,000 to $74,999; $75,000 to $99,999; $100,000 to $199,999; and $200,000 and more.

To compare giving in metro regions across the country, we divided them into four groups based on population. We then established two benchmarks in each income group: The average giving ratio in its population group and the state’s giving ratio.

Using these benchmarks, we project an area’s “giving opportunity” — how much that community would donate to charity if all its income groups were giving at the benchmark levels. New York, for example, could see another $2 billion in giving.

We do not project the giving opportunity for any income groups that are giving at or beyond the benchmark average.

When projecting the giving opportunity for counties, we compare the county’s giving ratio against the state’s giving ratio.

Limits of the Data

We have consulted with tax experts to strengthen the study, but itemized data offer a less-than-perfect portrait of giving. People who give generously don’t necessarily itemize. For example, if they don’t own a home or they live in a state with no income tax or they don’t have high medical bills, they might not qualify to itemize.

Nor does our analysis take into account how varying costs of living or state and local taxes might affect giving. San Francisco taxpayers making $100,000 a year may have less discretionary income from which to make donations than their counterparts in Rome, Ga., for example.

Also, readers should know that the share of taxpayers who itemize can vary significantly. In states with low or no income tax, for instance, fewer individuals take deductions. That doesn’t necessarily mean their residents are stingier than peers in other states.

Generally, the proportion of itemizers increases as income level rises. Among taxpayers earning $50,000 to $70,000 in 2015, only about 40 percent took deductions. But 93 percent of taxpayers who made more than $200,000 a year filed an itemized return.