ࡱ> MP  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLORoot Entry F,dfU#fNWorkbook&SummaryInformation(DocumentSummaryInformation8d \pLisa Schreiber Ba==x<x*14*1<*Calibri1?*Calibri1h8*Cambria1*Calibri1 *Calibri"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) 0_);\(0\)""* "#,##0;"* "\-#,##0;"* "0;@                                                                       ff + ) , *     P  P         `            a>  !X !X !X x x x |@ |@   x  +|  +x  +x  !X   x  +|  +|  x +| +|  x  x +| +x +x +|  x7 +|7 +|7   X  X Q!   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Charitable Remainder Annuity Trusts: Income and Deductions, by Size of End-of-Year Book Value of Total Assets, Filing Year 2008W[All figures are estimates based on samples--money amounts are in thousands of dollars]ItemTotal.Size of end-of-year book value of total assetsUnder $500,000 [1]$500,000 under $1,000,000$1,000,000 under $3,000,000$3,000,000 under $10,000,000$10,000,000 or moreNumber of returnsTotal net income [3]Net ordinary income [4]Total ordinary income Interest income$Dividends and business income (loss)>Rents, royalties, partnerships, other estates and trusts, etc.Farm income (loss)Ordinary gain (loss)[2] Other income+Deductions allocable to ordinary income [5]Net capital gains (losses) [6]Total capital gains (losses)'Total short-term capital gains (losses)&Total long-term capital gains (losses))Deductions allocable to capital gains [5]Net nontaxable income [7]Total nontaxable incomeTax-exempt interestOther nontaxable income-Deductions allocable to nontaxable income [5]Total deductions [8]InterestTaxes Trustee fee.Attorney, accountant, and return preparer feesOther allowable deductionsj* Estimate should be used with caution because of the small number of sample returns on which it is based.[1] Includes returns that did not report the end-of-year book value of total assets (Form 5227, Part IV, line 50, column (b)) from the balance sheet, or that reported the amount as zero. Often, these zero amounts are explained by trusts filing a final return. [2] Value is less than $500.[3] Calculated as the sum of "net ordinary income" (Form 5227, Part I, Section E, line 24b), "net capital gains (losses)" (line 25b), and "net nontaxable income" (line 26b).6[4] Taken from Form 5227, Part I, Section E, line 24b.Z[5] Included in "total deductions" amount given on Form 5227, Part I, Section D, line 22.6[6] Taken from Form 5227, Part I, Section E, line 25b.6[7] Taken from Form 5227, Part I, Section E, line 26b.5[8] Taken from Form 5227, Part I, Section D, line 22.4NOTE: Detail may not add to totals due to rounding.9SOURCE: IRS, Statistics of Income Division, October 2009.>Brief definitions are included as comments for selected terms.<Additional data information, including expanded definitions.:1 q3=4L-5<B6Q=8L:ccB  /\e6i  dMbP?_*+%&?'?(?)?M\\DCI0150CPSOI4\Jan4C odXXLetterDINU"L ASMTJHP LaserJet 4250 PCL 5eInputBinFORMSOURCERESDLLUniresDLLHPDocUISUITrueResolution600dpiOrientationPORTRAITHPOrientRotate180FalseDuplexNONEPaperSizeLETTERMediaTypeAUTOESPRITSupportedTrueCollateOFFOutputBinAutoStaplingNoneHPPaperSizeALMConstraintsENV_10EconomodeFalseTextAsBlackFalseHPEnableRAWSpoolingTrueTTAsBitmapsSettingTTModeOutlineGraphicsModeRASTERMODERETChoiceTrueHPDuplicateJobNameOverrideSWFWAlternateLetterHeadFalseHPDocPropResourceDatahpchl5r1.cabPrintQualityGroupPQGroup_1HPColorModeMONOCHROME_MODEHPContentOrientationHPContentOrientation_OptionHPPDLTypePDL_PCL5HPMaxResolutionPDM_600DPIHPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNTHPJobByJobOverrideJBJOHPSmartDuplexSinglePageJobTrueHPSmartDuplexOddPageJobTrueHPManualDuplexDialogItemsInstructionID_01_FACEDOWN-NOROTATEHPPaperSizeDuplexConstraintsSTATEMENTHPMediaTypeDuplexConstraintsEXTRA_HEAVYHPManualFeedOrientationFACEDOWNHPOutputBinOrientationFACEDOWNHPManualDuplexDialogModelModelessHPManualDuplexPageOrderEvenPagesFirstHPMapManualFeedToTray1FalseHPManualDuplexPageRotateDriverRotateHPCustomDUplexableRange5.83x8.27_8.5x14HPPrintOnBothSidesManuallyFalseHPStraightPaperPathFalseHPNUseDiffFirstPageChoiceTRUEHPPageExceptionsobHPCPE5r1HPPageExceptionsInterfaceShowPageExceptionsHPPageExceptionsLowEndHPPageExceptionsLowEndVerHPPageExceptionsCoverInsertionJRConstraintsJRCHDPartialJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffHPJobAccWoPinTruePSAlignmentobHPCLS5r1HPSmartHub_OnlinediagnostictoolsTRUEHPSmartHub_SupportandtroubleshootingTRUEHPSmartHub_ProductmanualsTRUEHPSmartHub_CheckfordriverupdatesTRUEPSServices_DeviceandSuppliesStatusTRUEHPSmartHubInet_SID_263_BID_276_HID_265PSServicesOptionPrnStat_SID_242_BID_270_HID_15521HPConsumerCustomPaperHPCustomHPBornOnDateHPBODHPXMLobUsedhpc42505.xmlIUPHx홿o@ǟ !~x @u.MD & j$ZJ(la@?DՍ,]mzqXw|]7g_ $& -oXV i\pCQu}hGC?Y1Bi&=!.=}dc?5N͸;B` CN.+9>uh 1\H T&TY̤q ioQmZS-;g Que~r7yzLPpx0I9_ 8aƇ͓:j$AϕQmgiEqw !̂=;D= fI(fQONZ֏|6!Bx2Ts`) J8g9q`.]U?]{hum><׿! 5HS߿rGƚ3d qfO IM N;]~ה(EŔ ?3N ﷄSsO>tj߳ݱ:HP/Ү5Ѳ"Ti=೧4˜    B XPP?3]4 @ lJnKܳ G<HAn interest deduction is allowed for interest paid on a qualified debt.< Ge   B XPP? $U]4 @@ HHN <The deduction for trustee fees is equal to the amount of compensation the trustee received for services performed on behalf of the trust.< Z/  BP XPP?!'3]4@P@K p*M3: <Other allowable deductions are deductible expenses attributable to gross income that cannot be classified as any other type of deduction, such as investment advisory funds.< BName  T( X?uD w]4@(`| sk^Lu! c<dTotal net income is the sum of net ordinary income, net capital gains, and net nontaxable income. < kc  T X? U f]4@` K*LHǵ3 l<mNet ordinary income is the value of total ordinary income minus any deductions related to ordinary income. < l`}  T X? U f]4@`s ĺ@=BC%: m<nTotal ordinary income is sum of all income that is not the result of the sale or exchange of a capital asset.< m4֥2  T X? UU]4@v :E`lE V 6 <Rents, royalties, partnerships, other estates and trusts, etc. is the share of income or losses from rents, royalties, partnerships, S corporations, other estates and trusts and REMICs.< r  TP X?Uw]4@P |JY[OxV r<sDeductions allocable to ordinary income is the value of deductions that can be attributed to the ordinary income. < r  T( X?U]4@(̼ H̱(HWb <Net capital gains (losses) are the value of short- and long-term capital gains minus any deductions related to capital gains (losses). < ?  T X?U]4@ ͼ C1r `<aTotal capital gains (losses) is equal to the sum of short- and long-term capital gains (losses).< F`  TP X?U f]4@P@ 2QH%.BDA꽢0 n<oDeductions allocable to capital gains is the value of deductions that can be attributed to the capital gains. < n  TP X?Uf]4@P`p UlKOlp j<kNet nontaxable income is the value of nontaxable income minus any deductions related to nontaxable income.< j  T X?U ]4@q 1KLMFXJ# <Other nontaxable income is all income received by the trust, not subject to Federal taxable that is not classified as tax-exempt interest.< I  T X?Uw]4@s rBG>5xJ v<wDeductions allocable to nontaxable income is the value of deductions that can be attributed to the nontaxable income. < v  T X?U ]4@u %=DmH$xF D<ETotal deductions is the sum of all deductions reported by the trust.< DȐ  TP X?U !w]4@Pȼ :ɏYOε V<WTaxes paid on behalf of the trust to non-Federal governments are a deductible expense.< +V  T X? U&]4@@ȼ 4qkINs <Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.< HR Lisa Schreibera Lisa Schreibera Lisa Schreibera Lisa Schreibera Lisa SchreiberaLisa SchreiberaLisa SchreiberaLisa SchreiberaLisa SchreiberaLisa SchreiberaLisa SchreiberaLisa SchreiberaLisa Schreibera Lisa SchreiberaLisa SchreiberaLisa Schreibera Lisa Schreibera Lisa SchreiberaLisa SchreiberaLisa SchreiberaLisa Schreibera Lisa SchreiberaLisa Schreibera Lisa Schreibera!Lisa Schreibera"Lisa Schreibera>@a b  J ''((**$$%% 7\yK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.htmlyX;H,]ą'cggD  Oh+'0@H`x Lisa SchreiberLisa SchreiberMicrosoft Excel@ƵP@f՜.+,D՜.+,P  PX|  Internal Revenue Service Table 1'Table 1'!IDX  Worksheets Named Ranges 8@ _PID_HLINKSA SIhttp://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.html F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObjr