It’s the holiday season. You want to give back. You want to make a difference. (2006 has been good to so many.)

But how to know where to give — and if your money is being put to good use?

Easy, now that the Better Business Bureau has launched the online Giving Guide, a comprehensive database of more than 750 nonprofit organizations in the NYC area. The site allows you to research programs according to the BBB’s standards — packed with details on contribution dollars, spending, fundraising, governance, expenses, and reported problems.

If you don’t have an organization in mind, search by category (environment, education, health care, children), region (Long Island, outer borough), or ranking (meets all standards, report in progress).

The guide is constantly updated and checked for accuracy so that you can make informed decisions. And then donate generously, of course.

So next time someone asks, “Who gives?” you can raise your hand and say, “I do.”

Available online at newyork.bbb.org.