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Each year the Catalogue for Philanthropy compiles a list of the most generous and cheapest states, measured by how much residents give to charity. The most generous state is Mississippi, followed by Arkansas and South Dakota. The cheapest state (in this case, not such a good thing) is New Hampshire, followed by Massachusetts and New Jersey. But critics such as the Boston Foundation say a different methodology is needed. It says that if you take each state's share of overall charitable contributions and income and adjust for differences in taxes and living costs, Massachusetts jumps from 49th to 11th.