The Fraser Institute?s annual Generosity Index measures this private monetary generosity using readily available data on the extent and depth of charitable donations, as recorded on personal income tax returns in Canada and the United States. As it has done in previous years, the 2010 index reveals a substantial generosity gap between the two countries. Interest in the charitable sector heightens each year as the holiday season approaches. Charities depend on the generosity of thousands of ordinary citizens who give privately from their own funds to enhance the quality of life in their communities and beyond. The Fraser Institute?s annual Generosity Index measures this private monetary generosity using readily available data on the extent and depth of charitable donations, as recorded on personal income tax returns in Canada and the United States.  As it has done in previous years, the 2010 index reveals a substantial generosity gap between the two countries.