In only one of the Bay State's 14 counties do taxpayers give more than 6.5 percent of their discretionary income to charity. In only two of Mississippi's 81 counties do they give less. Residents of Lee County, Miss. -- county seat: Tupelo -- donate an average of $9,126 to charity on discretionary income of $61,421. But in Boston and Suffolk County, Mass., where discretionary income is nearly $79,000, the average amount given to charity is only $6,654.