The charity blues

Michelle Malkin posts the “generosity index” compiled by The Catalogue For Philanthropy. Michelle explains that the index is computed by taking each state’s average income and average charitable contribution, then subtracting the second rank from the first to get a single number for each state. Keep scrolling until you come to a blue state.
UPDATE: The generosity index has taken some hits. One reader notes:

The “denominator,” as it were, for a given state’s average is not based on total tax returns, but only on those returns where charitable deductions are itemized. In other words, unless I’m missing something, this analysis appears to be more or less assuming that those who don’t itemize give just as much as those who do, a questionable assumption at best. Moreover, since, as I understand it, only something like 25%-30% of American taxpayers file itemized returns, and since that percentage varies from state to state (depending on per capita income, I guess), I could see how the results could differ depending on what assumptions are made.

Another argues:

[The] generosity index is hokum. Connecticut can never have an index greater than zero

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