Islanders continue to be among the most generous in Canada, but they're giving less each year, according to the Fraser Institute.

The research institute's latest numbers on charitable giving show that 25.2 per cent of tax filers in P.E.I. claimed deductions for donations in 2010, tying with Saskatchewan for second place. Manitoba ranked No. 1, at 26.2 per cent.

David Hennessey, executive director of P.E.I.'s United Way, isn't surprised that Islanders rank so high.

"Islanders step up to the plate every year. We have found that Islanders are enormously generous. And the only thing I'm surprised about is that we're No. 2. I was sure we'd be No. 1," he said.

The Fraser Institute says Islanders give up nearly one per cent of their income.

But another trend is developing.

In the past 10 years, both the number of Islanders who donate and the amount they give have dropped. In fact, P.E.I. followed Ontario for the biggest decreases.

That news doesn't shock Mike MacDonald, general manager of the Upper Room Food Bank. He said food donations and other support for the CBC's turkey drive remain strong, but monetary donations to the food bank are down about $15,000 compared to last year.

"The prices of everything really are increasing. And you know, people have to watch where they're spending their money and also where they're donating their money," MacDonald said.

At AIDS PEI, the group's 12 Days of Christmas fundraiser has brought in about 10 per cent less this year than last year. It's a similar story with the group's other fundraisers.

"We have had to make some decisions and decrease programs for support for people living with HIV, so it's been a hard year," said Alana Laird, with AIDS PEI.

Groups like the Salvation Army and the United Way say donations are actually up this year. Hennessey says with so many worthy charities and limited dollars going around, it takes work to stand out.

Smaller groups like AIDS PEI say it's tough to come up with the money to promote themselves.