Connecticut ranks first when it comes to making money, but joins New Hampshire, Massachusetts and Rhode Island in falling to the very bottom of the 2004 Generosity Index. The index was created by the Catalogue for Philanthropy. Mississippi held onto its title as the most giving state for the eighth consecutive year. Following right behind are Arkansas, Oklahoma, Louisiana, Alabama and Tennessee. The survey is based on the average adjusted income of residents and the value of itemized charitable donations reported on 2002 federal tax returns, the latest year available. New England`s stinginess is nothing new. New Hampshire has been labeled the least generous state for six out of the last eight years, with only Massachusetts stealing the title in 1998 and 1999.