PORTLAND, Maine (AP) -- Here are the latest Generosity Index rankings based on 2003 tax data, followed by average adjusted gross income and average itemized charitable contribution, with the previous year's ranking in parenthesis:

1. Mississippi $34,720; $4,770; (1).

2. Arkansas $36,882; $4,890; (2).

3. South Dakota $37,698; $4,318; (7).

4. Oklahoma $38,344; $4,350; (3).

5. Tennessee $41,140; $5,564; (6).

6. Alabama $39,730; $4,555; (5).

7. Louisiana $37,701; $4,180 (4).

8. Utah $42,291; $6,124; (8).

9. South Carolina $39,301; $4,121; (9).

10. West Virginia $35,771; $3,614; (13).

11. Idaho $38,507; $3,709; (10).

12. Texas $44,699; $4,953; (12).

13. Nebraska $41,165; $3,805; (14).

14. North Dakota $37,314; $3,546; (15).

15. Wyoming $46,027; $7,888; (11).

16. North Carolina $42,763; $3,874 (16).

17: Kansas $43,086; $3,959; (17).

18. Florida $44,673; $4,115; (18).

19. Georgia $45,524; $4,194; (19).

20. Missouri $42,120; $3,590; (22).

21. Kentucky $39,220; $3,350; (20).

22. New Mexico $36,817; $3,095; (23).

23. Montana $35,057; 2,889; (21).

24. Indiana $42,522; $3,500; (25).

25. Alaska $43,240; $3,550; (24).

26. New York $54,193; $4,204; (26).

27. Iowa $40,840; $2,993; (27).

28. Nevada $50,101; $3,668; (40).

29. Ohio $41,835; $2,965; (28).

30. Maine $40,201; $2,526; (32).

31. California $52,961; $3,764; (29).

32. Maryland $55,879; 3,783; (30).

33. Washington $50,357; $3,586; (34).

34. Vermont $41,445; $2,634; (35).

35. Oregon $43,233; $3,083; (36).

36. Pennsylvania $45,367; $3,270; (41).

37. Virginia $52,637; $3,593; (38).

38. Arizona $45,003; $3,164; (39).

39. Delaware $49,665; $3,520; (33).

40. Illinois $50,749; $3,584; (31).

41. Michigan $46,113; $3,244; (42).

42. Hawaii $43,510; $2,984; (37).

43. Colorado $50,516; $3,480; (43).

44. Minnesota $50,310; $3,214; (45).

45. Connecticut $67,136; $3,565; (44).

46. Wisconsin $45,188; $2,659; (46).

47. Rhode Island $47,585; 2,399; (48).

48. New Jersey $60,527; $3,143; (47).

49. Massachusetts $58,408; $3,122; (49).

50. New Hampshire $50,952; $2,607; (50).

United States $47,401; $3,724.