| 1. |
AAGI:
the average adjusted gross income of all taxpayers for a
particular town. In Connecticut, the AAGI of itemizers is
approximately twice that of all taxpayers and five times that
of taxpayers who do not submit itemized returns.
|
| 2. |
AAGI
of itemizers: the average adjusted gross income of
taxpayers who itemized charitable contributions on their 1997
tax returns.
|
| 3. |
Percent
of itemized returns: the percentage of taxpayers who
itemize their charitable deductions. Nationwide, these
individuals represent less than 30 percent of all taxpayers,
but their charitable deductions amount to approximately 80
percent of the total estimated charitable contributions in the
United States (AFRC Trust for Philanthropy).
|
| 4. |
Itemized
returns rank: a ranking of the percentage of itemized
returns by town.
|
| 5. |
Average
itemized charitable deduction (AICD): the average total of
itemized charitable deductions for a particular zip code or
town.
|
| 6. |
Average
itemized charitable deduction rank: a ranking by town of
average itemized charitable deductions.
|
| 7. |
Percentage
of AICD to income (AAGI): the average charitable itemizers’
contribution (the donor) divided by the average adjusted gross
income of the donors.
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| 8. |
Percentage
of AICD to income rank: a town-by-town ranking of the
percentage of AICD to income.
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| 9. |
Zip
Code: United States Postal Service (USPS) Zip Code, as
provided in the IRS data set.
|
| 10. |
Town:
municipality name associated by the USPS with one or more
zip codes; this has been cross-checked with the Connecticut
State Blue Book and the USPS. Zip codes can be looked up on
the USPS website.
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