ࡱ> LO  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKNRoot Entry F#f"fMWorkbookSummaryInformation(DocumentSummaryInformation84 \pLisa Schreiber Ba==X:x141<Calibri1?Calibri1h8Cambria1Calibri1 Calibri"$"#,##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 7 #|@ 7 #|@7   X  X a!   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Currency [0]/Explanatory TextG5Explanatory Text %0 : Followed Hyperlink 1Good;Good  a%2 Heading 1G Heading 1 I}%O3 Heading 2G Heading 2 I}%?4 Heading 3G Heading 3 I}%235 Heading 49 Heading 4 I}%6( Hyperlink 7InputuInput ̙ ??v% 8 Linked CellK Linked Cell }% 9NeutralANeutral  e%3Normal % :Noteb Note   ;OutputwOutput  ???%????????? ???<$Percent =Title1Title I}% >TotalMTotal %OO? Warning Text? Warning Text %XTableStyleMedium9PivotStyleLight16`H;Table 3ZR3 A@@  |,,Table 3. Charitable Remainder Annuity Trusts: Book Value Balance Sheet Information, 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 assets [2]Total assets [3]Cash&Savings and temporary cash investmentsAccounts receivable8Receivables due from officers, directors, trustees, etc. Other notes and loans receivableInventories for sale or use%Prepaid expenses and deferred chargesTotal investments SecuritiesGovernment obligationsCorporate stockCorporate bondsLand, buildings, and equipmentOther investments1Charitable purpose land, buildings, and equipment Other assetsTotal liabilities [4]%Accounts payable and accrued expensesDeferred revenue.Loans from officers, directors, trustees, etc.!Mortgages and other notes payableOther liabilitiesj* 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] Taken from Form 5227, Part IV, line 59, column (b). This is the excess of total assets over total liabilities. This value may deviate from the calculated value of total assets ( line 50, column (b)) less total liabilities (line 56, column (b)) due to taxpayer reporting discrepancies.7[3] Taken from Form 5227, Part IV, line 50, column (b).7[4] Taken from Form 5227, Part IV, line 56, column (b).4NOTE: Detail may not add to totals due to rounding.9SOURCE: IRS, Statistics of Income Division, October 2009.<Additional data information, including expanded definitions.>Brief definitions are included as comments for selected terms.2D2 34Iq59N69ccB  )x[dg  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˜@P@{@Xl@ N*LHAL@@Ld@L@L @M@ O*P@@P@W.@P@Wآ@X f@ O*WJ@W|@PW@PQ O *W@WR@PW@W̑@Q O!*P_@W@PW@Wy@QD6 l$<T8<<<<<<<<<<<<<<<<<<<<<<< "#$%&'( Y"* ZN@Z@Zl@Z@Z@ @[d@ "_#"______ #_$#______ $_%$______ %\&%\\\\\\ &\'&\\\\\\ '\('\\\\\\ (])(]]]]]]<$$$$$$(    B XPP?  ]4@ w@D~nZ  <Accounts receivable is money owed to the trust for products or services provided on credit. This is recorded as an asset on the balance sheet. <    Bu XPP? ]4@u aZEKS@  <Inventories for sale or use is the amount of materials, goods, and supplies purchased or manufactured by the trust and held for sale or use in some future period.< 7   B(v XPP?"]4@(v` 82@VTz r<sA prepaid expense or deferred charge occurs when the trustee pays for a good or service in advance of its receipt.< r  B XPP?]4@ JT/(KٍE6 <mSecurities refer to the sum of  Government obligations (line 45a);  corporate stock (line 45b); and  corporate bonds (line 45c) reported on the balance sheet (Part IV, Form 5227).< o   BP XPP?]4@P VCPCB҆p. <1Accounts payable and accrued expenses represent the trust s obligation to pay off a short-term debt and is recorded as a liability on the balance sheet.<    B XPP? "]4@  ӴQJCK~[ |<}Deferred revenue is payment received for goods that have not yet been supplied or services that have not yet been performed.< !|7  TP X?" f]4@P ~)>v~BPy o<pTotal net assets is the value of all assets owned by the trust minus all liabilities attributable to the trust.< o  T X?" U]4@ T^rN!kK߶ b<cTotal assets is the value of all assets owned by the trust, prior to reductions for liabilities. < 5b   T( X? " 3]4 @( ΉE19; o<pThe value of all cash on deposit any non-interest-bearing account is reported as an asset on the balance sheet.< o   TI X? "D]4 @I [GQ~~{ <Savings and temporary cash investments are the value of all cash in savings or other interest bearing accounts and temporary cash investments. <    T X? "w]4 @` 4uL;K1 <The value of all payments due from persons who also act as the officers, directors, or trustees of the trust, including those that result from a loan or advance are reported as an asset on the balance sheet.< ֥2   T X? "3]4 @ (.,D!]f, <Other notes and loans receivable is the value of all payments due from persons or entities that do not act as the officers, directors, or trustees of the trust, including those that result from a promissory note or loan.< 8J3   T( X?"]4 @( =\ fHbχ&[ <Total investments is the sum of all investment assets held by the trust, including government obligations, corporate stock and bonds, investments in land, buildings, or equipment.< \  T({ X?"w]4@({  v.( NJ= <Government obligations are financial debt instruments backed by a federal, state, or local government entity, which mature in more than one year.< `}  T{ X?"f]4@{ gQPFE2Ei K<LCorporate stock is the value of all equity the trust owns in a corporation.< K4֥2  T{ X?"f]4@{  ^UM&)( k<lCorporate bonds are financial debt instruments issued by a corporation that mature in more than one year. < k֥2  T(| X?"f]4@(| !<>"Nbޠ <The value of all land, buildings, and equipment held for investments purposes, such as rental properties, are included on the balance sheet as an asset.< ֥2  T(} X?"]4@(} '@a b  :$$""## 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@P@f՜.+,D՜.+,  PX|  Internal Revenue Service Table 3  Worksheets 8@ _PID_HLINKSA SIhttp://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.html F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObj r