Tax stats are available here:

http://www.irs.gov/taxstats/indtaxstats/article/0,,id=134951,00.html#_pt2

I downloaded 2009 data: http://www.irs.gov/pub/irs-soi/09in21id.xls

I calculated donations as total contributions/Total income

1 to 1.5 million = 2.9%
1.5 to 2 million = 2.9%
2 to 5 million = 3.1%
5 to 10 million = 3.8%
10 million+ = 5.8%

There are 230,000+ people in these combined brackets.

So, according to the IRS, they do not. However the IRS restricts the number of donations that can be claimed, so this could be drastically under reporting. The brackets all give around the same amount, with the middle class generally giving the least.

Tax stats are available here:

http://www.irs.gov/taxstats/indtaxstats/article/0,,id=134951,00.html#_pt2

I downloaded 2009 data: http://www.irs.gov/pub/irs-soi/09in21id.xls

I calculated donations as total contributions/Total income

1 to 1.5 million = 2.9%
1.5 to 2 million = 2.9%
2 to 5 million = 3.1%
5 to 10 million = 3.8%
10 million+ = 5.8%

There are 230,000+ people in these combined brackets.

So, according to the IRS, they do not. However the IRS restricts the number of donations that can be claimed, so this could be drastically under reporting. The brackets all give around the same amount, with the middle class generally giving the least.