So what's the truth?  The confusion is due to the fact that there are two research groups involved—the Needham, Mass.-based Catalogue for Philanthropy on the one hand and The Boston Foundation, which commissioned its study last year after questioning the methodology and accuracy of the Catalogue's "Generosity Index" on the other.

As this morning's Worcester Telegram & Gazette, which does not mention The Boston Foundation's Mass.-favorable findings, reports, The Catalogue for Philanthropy uses "Internal Revenue Service data showing average adjusted gross incomes and average itemized charitable giving."  The Boston Foundation, according to The Globe, claims that the Catalogue contains "a built-in bias against high-income states." 

To rectify this bias, "the Boston Foundation study takes into account each state's cost of living, tax burden, and other regional factors that affect philanthropy. In Massachusetts, for example, high housing costs are blamed for limiting many people's ability to make charitable gifts. Religious affiliations and ethnic differences are also cited as affecting charitable giving."

The Globe also mentions a third study: "[A] report issued last month by NewTithing Group, a San Francisco nonprofit, ranked Massachusetts the 32d most charitable state. However, that report emphasized liquid assets such as cash, stocks, and bonds (but not houses or retirement accounts) rather than household income, and included only households with more than $200,000 in annual income; the Boston Foundation report calculates charitable giving rates for the entire state population."

The interesting thing for me, this morning, was the fact that the local TV news (Channel 5: The Boston Channel, I believe it was), only mentioned The Catalogue for Philanthropy's findings—the ones ranking all of New England at the bottom.  Why pass up this opportunity to highlight a controversy?  'Tis the season, after all.