MOST GENEROUS METRO AREAS (among top 50)

1. Salt Lake City

2. Memphis, Tenn.

3. Birmingham, Ala.

4. Atlanta

5. Nashville, Tenn.

6. Jacksonville, Fla.

7. Oklahoma City

8. Dallas-Fort Worth

9. Charlotte, N.C.

10. Virginia Beach, Va.

Source: Chronicle of Philanthropy

The Chronicle, a leading source of news coverage of the nonprofit world, said in a report released Monday that Americans who earned $200,000 or more reduced the share of their income they gave to charity by 4.6 percent from 2006 to 2012, while hose earning less than $100,000 donated 4.5 percent more of their income.

The Chronicle’s analysis was based on tax returns filed by Americans who itemize their deductions, including their charitable gifts.

According to the report, changes in giving patterns were most pronounced in major cities, where the percentage of income that residents donated dropped markedly between 2006 and 2012. In Philadelphia and Buffalo, N.Y., the share of income given to charity fell by more than 10 percent.

Tami Phillips of the Midnight Mission, a Los Angeles charity serving homeless people, credited gifts from low- and moderate-income people for helping sustain its programs during the recession.

“It hits closer to home,” said Phillips. “Any day, they too could become homeless.”

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At the state level, residents of Utah were the nation’s most generous, donating $65.60 to charity for every $1,000 they earned. One factor is Utah’s large presence of Mormons, whose church practices call for them to give at least 10 percent of their income to charity.

Mississippi, Alabama, Tennessee and Georgia — also with high proportions of loyal churchgoers — were next in the rankings.

At the bottom of the list was New Hampshire, where residents gave $17.40 for every $1,000 they earned. In general, the report noted, Republican-voting states and cities tended to be more generous than those that voted Democratic.

Nevada was the state with the fastest-growing rate of donations as a share of income, jumping nearly 13 percent from 2006 to 2012. Its major metropolis, Las Vegas, was the fastest-growing city in terms of generosity, rising 21 places since 2006 in a ranking of the country’s 50 largest urban areas.

North Dakota experienced the biggest decline in giving. at nearly 16 percent. The Chronicle said that dip could have serious implications, given the increasing demand for social services as newcomers stream in to take advantage of the state’s oil boom.

The report detailed how Jacksonville, Fla. — which trailed only Las Vegas for the biggest growth rate in giving between 2006 and 2012. — had rallied behind a campaign to improve the region's public schools via a Quality Education for All fund launched in 2005. The effort has borne fruit, with Duval County's graduation rate rising from 53.5 percent in 2008 to 72 percent in 2013.

The cities where residents gave the smallest share of their income to charity were Hartford, Conn.; Providence, R.I., and San Jose, Calif.