Charitable giving hit a record $373.25 billion in America last year, according to Giving USA. That seems like great news, both for charities and our tax bills, but a new report from the left-leaning Institute for Policy Studies looked closer at the numbers to find an interesting trend. The top one-percent has increased donations dramatically from 2003 to 2013, while small-dollar donations and overall donations from lower- and middle-income earners dropped by a third.