Abstract: By applying Computer Assisted Telephone Interviewing System (CATI) to randomly reach 1199 residents from 14 cities in Liaoning Province， this study made a descriptive statistics and a regression analysis by means of SPSS 17.0 with an aim to exploring how residents charitable giving was impacted by the household income and expenditure. It was found that charitable giving was impacted greatly by residents household income and expenditure， but there was only the salary of household income influencing residents charitable giving significantly. Moreover， the variables of household expenditure significantly impacting residents charitable giving were cash gift， personal income tax， expense in cultural entertainment， and alimony. Finally， some recommendations were made to promote residents charitable giving—increasing income and encouraging high-income groups to donate; publicizing the laws and regulations of tax reduction and increasing the proportion of tax break to encourage peoples donation; and directing residents from giving cash gifts to doing charitable work.

Key words: household income, household expenditure, charitable giving