[Excaliber]

Some foreign countries can even count as "donations"! Canada, Virgin Island, other US possessions. Let's say your going to take a vacation to the Virgin Islands. How about making a "donation" over time or a large donation at once to a specific group that has "enough pull" to get you excellent accomodations? Or special access that may promote your business? There are many reasons well beyond just "tax bracket" or even "write off's" to consider when it comes to "donations". Because of that I personally would not put a lot of faith in this particular "study" as it relates to who gives more.