The study measures donations to registered charities claimed on personal income tax returns in Canada?s 10 provinces and three territories, the 50 U.S. states and Washington, D.C., spotlighting the percentage of tax filers donating to charity, the aggregate income donated to registered charities and the average dollar value of donations (although this measurement does not factor into the overall index). Generosity in Canada and the United States: The 2013 Generosity Index also compares charitable giving in Canada to the United States, trends over the years, and the overall Generosity Index scores across all 64 Canadian and U.S. jurisdictions.