MADISON, Wis. -- Wisconsin ranks near the bottom when it comes to charitable giving.

The annual report by the Catalogue for Philanthropy puts the Badger State as 46th among states when average adjusted gross income is compared with the amount of itemized donations reported to the IRS.

Wisconsin's average annual income is about $45,000. Charitable donations are about $2,600 -- or nearly 6 percent of income.

The Sierra Club relies on its 14,000 statewide members for its funding.

The club asks for money twice a year, even it it's just buying a calendar from the club.

Caryl Terrel said, despite the report, she finds Dane County residents generous, and not just with money.

"The sense that they are part of an organization come through participating," said Terrel. "You can participate by giving money or by giving your time."

The report shows that some of the poorest states are among the most generous. George McCully, the group's president, said that nationwide, generosity is not related to income.

In Mississippi, where average annual income is nearly $35,000, itemized charitable deductions averaged nearly $4,800 -- or almost 14 percent of income.