Retired money manager Claude Rosenberg's NewTithing Group estimates that even after this year's steep financial-market losses, high-income Americans could comfortably donate much more to charity.

ACTUAL AVERAGE AFFORDABLE 2001 ADJUSTED GROSS INCOME DONATION* DONATIONS**

$100,000 TO $199,999 $3,156 $4,500 $200,000 TO $499,999 7,558 16,000 $500,000 TO $999,999 18,260 70,000 $1 MILLION OR MORE 122,940 690,000

* In tax year 1998, the latest Internal Revenue Service data available. ** Assumptions spelled out at www.newtithing.org

Data: NewTithing Group

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