Tree's article did prove a few points.1) Red states are more generous than blue states. The eight states where residents gave the highest share of income to charity went for John McCain in 2008. The seven-lowest ranking states supported Barack Obama.2) Religion has a big influence on giving patterns. Regions of the country that are deeply religious are more generous than those that are not. Two of the top nine states—Utah and Idaho—have high numbers of Mormon residents, who have a tradition of tithing at least 10 percent of their income to the church. The remaining states in the top nine are all in the Bible Belt.If nothing else, the article did prove that the average giving is more than the 1% absurdity that Bears postulated.Something else that the study doesn't disclose very clearly -- it bases its assumptions on what gets listed on a tax return. Some people using independent thought might incorrectly assume that once someone hits the limit on itemizing deductions, they stop giving.Not everything I give shows up on my tax return. Personally, it's not the IRS's business who I give to, especially when you consider the indiscretions exposed by the Lerner case.