How much of their es do Americans give to charity? A report by Chronicle of Philanthropy that analyzed taxpayers’ IRS data to find the answer:

On average, Americans give about 3 percent of their e to charity each year, according to the report released Monday. But the giving gap between the rich and poor is significant, especially in view of the widening e gap. The report shows those who earned $200,000 or more donated 4.6 percent less of their e between 2006 and 2012; those who earned less than $100,000 gave 4.5 percent more.

Why? Chronicle editor Stacy Palmer noted one factor: church attendance.

The top ten most generous states all have higher than average church attendance rates (and, as the report notes, they are all states that voted for Mitt Romney for president):

1 Utah 6.56 percent

2 Mississippi 4.99 percent

3 Alabama 4.81 percent

4 Tennessee 4.45 percent

5 Georgia 4.20 percent

6 South Carolina 4.13 percent

7 Idaho 4.09 percent

8 Oklahoma 3.94 percent

9 Arkansas 3.91 percent

10 North Carolina 3.63 percent

The top ten least generous states tend to have lower church attendance rates (and, with the exception of North Dakota, all voted for Barack Obama in the last election):

42 Hawaii 2.47 percent

43 Wisconsin 2.44 percent

44 North Dakota 2.37 percent

45 Connecticut 2.34 percent

46 Massachusetts 2.19 percent

47 Rhode Island 2.07 percent

48 New Jersey 2.01 percent

49 Vermont 2.00 percent

50 Maine 1.95 percent

51 New Hampshire 1.74 percent

(Note: The list also included the District of Columbia.)

The top 25 most generous metropolitan areas are:

1 Salt Lake City – 5.4 percent

2 Memphis – 5.1 percent

3 Birmingham, Ala.- 4.8 percent

4 Atlanta – 4.0 percent

5 Nashville – 3.9 percent

6 Jacksonville, Fla. – 3.8 percent

7 Oklahoma City – 3.7 percent

8 Dallas-Fort Worth – 3.6 percent

9 Charlotte, N.C. – 3.4 percent

10 Virginia Beach – 3.3 percent

11 Houston – 3.2 percent

12 Indianapolis – 3.2 percent

13 Louisville, Ky. – 3.2 percent

14 San Antonio – 3.1 percent

15 Orlando, Fla. – 3.1 percent

16 Kansas City, Mo.-Ks. – 3.1 percent

17 Richmond, Va. – 3.0 percent

18 Raleigh-Cary, NC – 3.0 percent

19 Miami-Fort Lauderdale, Fla. – 3.0 percent

20 Riverside, Calif. – 3.0 percent

21 Phoenix – 2.9 percent

22 Baltimore – 2.9 percent

23 St. Louis – 2.9 percent

24 Tampa-St. Petersburg, Fla .- 2.9 percent

25 New Orleans – 2.8 percent