Women gave nearly $5 billion more to their heirs than men did in 2005, according to an analysis of Internal Revenue Service data by Grant Thornton.

The statistics represented a reversal from the IRS's last study of gender in 1997, when men gave nearly $3 billion more than women, or $17.6 billion compared to $14.7 billion. The IRS's most recent quarterly Statistics of Income bulletin showed that in 2005 female donors reported giving $21.7 billion in gifts, while male donors gave only $16.8 billion.

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