Saskatchewan ranked second in terms of giving to charities in 2012, according to a new study by the Fraser Institute.

The study found that 24.2 per cent of tax filers in Saskatchewan donated to registered charities that year. People in the province gave 0.68 per cent of their total income to charities.

Manitoba had the highest percentage of tax filers who donated to charities at 25.4 per cent. Manitobans were also the most generous, giving 0.84 per cent of their combined income.

Nationally, 22.3 per cent of Canadian tax filers donated to charity, down from a peak of 25.1 per cent in 2005. Canadians gave 0.61 per cent of their total income to charities, down from 0.81 per cent in 2006.