[Gondring]

Uh...re-read the posts. I GAVE a better method. I gave a few better methods.

Why not do raw comparisons and then do ordinal ranking? Why not consider the percentage of returns that contain charitable contributions?

I'm a country boy and know the sound of crickets chirping... nice for quiet contemplation. Listen to them and think a bit.

[Gondring]

I hope this doesn't mess up formatting or something, but here's a GIF of all the data in Excel, sorted by the "Generosity Percentage Index" (Ranking of "ICD divided by AGI")

and
by "Percentage of Returns Reporting ICDs"

Note that the patterns are not direct inverses. I'm not a statistician, but I'm sure someone could extract the relevant information that makes the two differ from being inverses, and decide whether that is relevant. Part of it depends on what we wish to define as "more generous," though.