Stingy with charity, or just not claiming donations?

Generosity among Canadians is on the decline, according to astudy comparing donations recorded on tax returns in Canada and the U.S.

The study,released by the Fraser Institute Monday,measured donations to registered charities claimed on tax formsacross North America. It found thatfewer Canadians are donating now than in years past and, when they do give,it adds up toless.

Just over 25 per cent of Canadians claimed a charitable donation on their taxes in 2005, but that number shrunk to 22.9 per cent in 2011, the most recent year data was available.

For the fifteenth year running, Manitoba was found to be the most generous Canadian province, in terms of participation and per cent of aggregate income donated. Overall, the Fraser Institute's Generosity Index dubbed Utahthe most generous jurisdiction in Canada and the United States.

• More: Manitobans more generous than most Canadians

B.C. ranked seventh out of 10 Canadian provincesin terms of participation, with 21.7 per cent of tax-filers recording donations to charity.

For B.C. residents who did donate, the average amount recorded on tax forms was $1,889. Only Alberta recorded a higher average donation, at $2,321.

Studyco-author and resident scholar in economic policy at the Fraser Institute, CharlesLammam, said the decline incharitable giving limits the ability of Canada's charities to serve those in need.

"Had Canadians donated in 2011 at the same rate as 2006, Canadas charities would have received an additional $2.3 billion in private donations in 2011, for a potential total of $11.1 billion," Lamman said in a written statement.

Non-cash donations didn't count

But, charities that run on donations other than cash such as the gift-giving Be a Santa to a Senior program in Vancouver were overlooked by the study.

SpokeswomanJanetHassell said theBe a Santa to a Senior group has 800 presents wrapped and ready to be delivered to B.C. seniors.

"Could be slippers. It could be a decoration for their room. It could be some chocolates, a gift card to a grocery store,"Hassell said."This program doesn't show on our tax returns. We can't claim anything."

Hassell said programs that rely on donations of goods continue to witnessincredible generosity from residents of B.C.