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 .