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Utah, home to the nation's biggest Mormon population, is also the most charitable state, according to the Chronicle of Philanthropy's most recent report that looks at giving as a percentage of discretionary income -- your income excluding essential expenses.
New Jersey is among the minority of states that do not have a state-level charitable giving incentive. According to the National Council of Nonprofits, as of 2015 at least twenty-six states, including New York and Delaware, provided some level of tax deduction for charitable gifts.