Charitable giving by Americans rose 4.2 per cent to $295.02 billion in 2006, setting a record for the third-straight year, according to research from the Center on Philanthropy at Indiana University published by Giving USA Foundation. Gifts to arts, cultural and humanities organizations rose 9.9 per cent to $12.51 billion last year. This is a reversal of recent trends, and the biggest percentage change since 2000, notes the research. The increase partly reflects the growing number of high-net-worth households, which typically give a bigger percentage of their income to the arts, according to the centre. Gifts from foundations rose 12.6 per cent to $36.5 billion, reflecting a continuing rise in the number of private foundations. Giving to human services fell 9.2 per cent to $29.56 billion, while giving to international affairs also fell 9.2 per cent, to $11.34 billion, reflecting the lack of major natural disasters that helped drive up giving to record levels in the two prior years. US corporates also gave less last year, falling 7.6 per cent to $12.72 billion. Religion is still the single biggest charitable category with a rise of 4.5 per cent to $96.82 billion, or 32.8 per cent of the total. Education was the second biggest category, and rose 9.8 per cent to $40.98 billion, or 13.9 per cent of the total.