Abstract The semiempirical AM1 method is used to calculate relative proton affinities of a series of meta-and para-substituted benzaldehydes and methylbenzoates. Close agreement between the results of these calculations and experimental relative gas phase basicities could be obtained. The influence of a substituent on the stability of both neutral as well as protonated forms is estimated via isodesmic reactions. In any case the influence of a substituent is most pronounced in the protonated carbonyl compound. The contribution of the inductive/field effect of a substituent is approximated by the results of isolated molecule calculations. The resonance contribution is estimated by the charge transfer to or from the substituent as revealed by a Mulliken population analysis. Alternatively, the difference between isodesmic stabilization energies and isolated molecule results for the protonated compounds is taken as a measure for the resonance effect. Linear regression analyses with these substituent parameters show good correlation with both experimental as well as calculated relative basicities of the compounds studied.