The annual report by the Catalogue for Philanthropy puts the Badger State 46th among states when average adjusted gross income is compared with the amount of itemized donations reported to the IRS.
Wisconsin's average annual income is about $45,000. Charitable donations are about $2,600 or nearly six percent of income.
The report shows that some of the poorest states are among the most generous. The group's president, George McCully in Boston, says nationwide, generosity is not related to income.
In Mississippi, where average annual income is nearly $35,000, itemized charitable deductions averaged nearly $4,800, or almost 14 percent of income.