People are not in much of a mood to give away money these days, so charities are hurting. Still, it's that time of year when a strategic deduction may be in order. Here's a giving guide.

Denial is good. This report runs contrary to those saying charitable giving is falling off a cliff in the bad economy. The Chronicle of Philanthropy said last month that "philanthropy may not suffer a financial meltdown as dire as some fund-raisers fear." The keyword is may. Reports from the field, indeed, are dire.

http://go.philly.com/charity1

Charity Navigator. You can research charities here. An article on "highly paid CEOs at low-rated charities" notes a slew of organizations that pay more than $250,000 to their chief executive officers, but spend less than 60 percent of funds on programs and services. A separate link lists "slam-dunk charities" where fiscal responsibility reigns.

www.charitynavigator.org/

United Way. Here's the site for the United Way of America, the umbrella group for the 1,300 regional and local United Way organizations now promoting their "Live United" campaign. In addition to being a place where your charitable giving can be spread among worthy agencies, United Way serves as a clearinghouse for volunteer opportunities close to home.

www.liveunited.org/

Tax tip. If you actually have any money, the Internal Revenue Service is OK with your giving it away, even to individuals. You can deduct charitable giving on a tax return. As to individuals, there's no tax deduction, but there's no penalty, either - if you keep the gift under $12,000. This is from the IRS' "tip" sheet on gift taxes. Limits don't apply when, for example, you pay someone's tuition or medical bills, as long as the payment is made directly to the school or hospital.

http://go.philly.com/charity2

Giving incentives. Would Americans make charitable contributions if tax deductions weren't part of the deal? Um, perhaps - once they got used to it, says this report from Stanford University's graduate school of business.

http://go.philly.com/charity3

 Contact staff writer Reid Kanaley at 215-854-5114 or rkanaley@phillynews.com.