They love their deductions in Maryland: The state claims the highest percentage of income tax filers claiming the itemized deduction for charitable gifts on 2011 returns, according to The Tax Foundation. Maryland also stands out in tax matters for being one of just two states with both an inheritance and estate tax. The Tax Foundation found the next highest concentration of filers claiming the charitable deduction in New Jersey (36 percent) and Connecticut (35.9 percent). The lowest: West Virginia, at 13.3 percent. To see a state-by-state map, click here.