We propose that incidental direction of comparison is an important predictor of prosocial behavior. Direction of comparison can be downward or upward (being better or worse off than a comparison target, respectively). We argue that even when the comparison is incidental to the charitable appeal, downward (vs. upward) comparisons will cause individuals to be persuaded more by appeals that highlight benefits to others (vs. the self) by influencing their acceptance of personal responsibility. Specifically, by being in a relatively better position, those making downward comparisons may feel that they do not need to devote their resources entirely to themselves. In contrast, if those making upward (vs. downward) comparisons are more motivated to improve their relative position, then they should be less receptive to acting altruistically. Thus, we predict that individuals making downward (vs. upward) comparisons will be more willing to help others (H1). Furthermore, we argue that H1 will be supported regardless of whether (1) the comparison target is others or oneself at a different point in time, or (2) the compared resource (money) differs from the requested resource (time). Although most charitable appeals highlight benefits to others (White and Peloza 2009), we predict that H1 will be moderated by whether the charitable appeal emphasizes benefits to others or the self (H2). If downward (vs. upward) comparisons cause individuals to be more willing to accept responsibility for others, then they should be more receptive to other- than self-benefit appeals.