Mass. ranked the 2nd-least charitable state

The 2005 Catalogue of Philanthropy, which ranks states based on a statistical calculation called the Generosity Index, lists Massachusetts as the 49th-most charitable state in the country, outranking only New Hampshire.

To determine a state's generosity, the catalogue subtracted the state's total charitable donations from its income.

"Generosity is a function of the amount [a state] has and the amount they give," said Marty Cohn, a spokesman for the Catalogue of Philanthropy.

Massachusetts has consistently placed in the top three states for average adjusted gross income since 2000, when it ranked second only to Connecticut. But since the Catalogue was created in 1996, the state has never placed higher than 44th in itemized charitable donations. Mississippi and Arkansas, on the other hand, states that have two of the lowest gross incomes, ranked first and second in itemized donations.

The Catalogue's website offers some insight to the statistics.

"Nationwide, giving is not consistently related to income; rather, giving is shaped more by cultures, which tend to be regional, and by religion (not politics)," said a statement explaining the formula for calculating Generosity Index. "The Bible Belt and Utah are, with generally low incomes, giving so much ... that in effect, they set a high example."

The wealthiest taxpayers in wealthy states can afford to give significantly more, according to the statement.

Setting an example for giving is exactly what Cohn said he hopes the release of the Catalogue will do.

"The purpose of the Generosity Index is to stimulate discussion in hopes that it will lead to an increase in charitable donations," he said.

This strategy appears to be working.

Despite the state's low ranking, Massachusetts has been making progress in increasing its charitable donations. The amount of donations has doubled from $2 billion to $4 billion, the highest rate of increase of any state during the first four years since the Catalogue was first published in 1996. Almost 1,000 new private foundations were created in Massachusetts between 1997 and 2002.

Suzanne Fountain, director of the Jimmy Fund, a Boston-based charity for cancer research, said Massachusetts's low rank in this year's Generosity Index came as a surprise.

"The amount of donations we receive continues to increase every year," she said. "People [in Massachusetts] are very giving and we are thankful for that."

Fountain said she was hopeful that this year's Generosity Index would stimulate Massachusetts residents to give more.

"Anytime you talk about philanthropy, it increases awareness," she said. "This is true for [the Jimmy Fund] and for philanthropic organizations in general."