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Charitable Remainder Annuity Trusts: Income and Deductions, by Size of End-of-Year Book Value of Total Assets, Filing Year 2010W[All figures are estimates based on samples--money amounts are in thousands of dollars]7Scroll over selected items below for brief definitions.OAdditional data information, including expanded definitions, is also available.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 incomeNet ordinary income [3]Total ordinary income Interest income-Ordinary dividends and business income (loss)>Rents, royalties, partnerships, other estates and trusts, etc.Farm income (loss)Ordinary gain (loss) Other income+Deductions allocable to ordinary income [4]Net capital gains (losses) [5]Total capital gains (losses)'Total short-term capital gains (losses)&Total long-term capital gains (losses))Deductions allocable to capital gains [4]Net nontaxable income [6]Total nontaxable incomeTax-exempt interestOther nontaxable income-Deductions allocable to nontaxable income [4]Total deductions [7]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 $500.6[3] Taken from Form 5227, Part I, Section E, line 24b.Z[4] Included in "total deductions" amount given on Form 5227, Part I, Section D, line 22.6[5] Taken from Form 5227, Part I, Section E, line 25b.6[6] Taken from Form 5227, Part I, Section E, line 26b.\[7] Taken from Form 5227, Part I, Section D, line 22. Total deductions may not equal the sum of deductions allocable to ordinary income (Section E, line 24a), capital gains (line 25a), and nontaxable income (line 26a). Deductions may also be allocated to corpus, but are not reported on Schedule E and are thus not shown separately in this table.4NOTE: Detail may not add to totals due to rounding.9SOURCE: IRS, Statistics of Income Division, October 2011.�:f5 ,7��7�9�:�);��>� cc��B����� ��� - `iBm  dMbP?_*+�%�����&�?'�?(�?)�?M*\\dci0150bpsoi08\Jimi�LC�� od�XXLetter����DINU"(d �dc�<C(SMTJHP LaserJet 4250 PCL 6InputBinFORMSOURCERESDLLUniresDLLResolution600dpiFastResTrueOrientationPORTRAITHPOrientRotate180FalseDuplexNONEHPDuplicateJobNameOverrideSWFWHPDocUISUITruePaperSizeLETTERMediaTypeAUTOESPRITSupportedTrueCollateOFFOutputBinAutoStaplingNoneHPPaperSizeALMConstraintsENV_10EconomodeFalseTextAsBlackFalseHPEnableRAWSpoolingTrueTTAsBitmapsSettingTTModeOutlineRETChoiceTrueAlternateLetterHeadFalsePrintQualityGroupPQGroup_1HPDocPropResourceDatahpchl5r1.cabHPColorModeMONOCHROME_MODEHPContentOrientationHPContentOrientation_OptionHPPDLTypePDL_PCL6HPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNTHPJobByJobOverrideJBJOHPPCL6PassThroughTrueHPSmartDuplexSinglePageJobTrueHPSmartDuplexOddPageJobTrueHPManualDuplexDialogItemsInstructionID_01_FACEDOWN-NOROTATEHPPaperSizeDuplexConstraintsA5HPMediaTypeDuplexConstraintsEXTRA_HEAVYHPManualFeedOrientationFACEDOWNHPOutputBinOrientationFACEDOWNHPManualDuplexDialogModelModelessHPManualDuplexPageOrderEvenPagesFirstHPMapManualFeedToTray1FalseHPManualDuplexPageRotateDriverRotateHPCustomDUplexableRange5.83x8.27_8.5x14HPPrintOnBothSidesManuallyFalseHPStraightPaperPathFalsePSAlignmentobHPCLS5r1HPSmartHub_OnlinediagnostictoolsTRUEHPSmartHub_SupportandtroubleshootingTRUEHPSmartHub_ProductmanualsTRUEHPSmartHub_CheckfordriverupdatesTRUEPSServices_DeviceandSuppliesStatusTRUEHPSmartHubInet_SID_263_BID_276_HID_265PSServicesOptionPrnStat_SID_242_BID_270_HID_15521HPNUseDiffFirstPageChoiceTRUEHPPageExceptionsobHPCPE5r1HPPageExceptionsInterfaceShowPageExceptionsHPPageExceptionsLowEndHPPageExceptionsLowEndVerHPPageExceptionsCoverInsertionJRConstraintsJRCHDPartialJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffHPJobAccWoPinTrueHPConsumerCustomPaperHPCustomHPPreAnalysisTrueHPBornOnDateHPBODHPXMLobUsedhpc42506.xmlHPLpiSelectionNone�IUPHxn@Ǎ*>�°҈�Hݾջ�6I�Cx�<W�D�rwc�7n�V5�;{ww{(+dD�#A��%�?OeãuàQ�= Y\l�Ljq9Q�!�-x���$�& 'Hߊn��,LN�;4CƈϗB.�!4ISOj�*|T j'�)�?cH4/ZFg2bTWh\ zZ'r$t� 0!Y7!c&u}g�1'Asg汚{c&ڄ,c.9AVӹV >prgI&Up%X�*T� āVvgsM�6�-53oyRy,�!%Ȝy߇|Gke3Lمx����?=M� }�.�5�٢�5g�)zˠXg\�;NGQ=��J//O�}�-� jTJ bN7+{Bz� ��c<dTotal net income is the sum of net ordinary income, net capital gains, and net nontaxable income. <kc��~~� � � �<���X��������?��� U� f�]4@g I�9a‰%��� ��l<mNet ordinary income is the value of total ordinary income minus any deductions related to ordinary income. <�l��~~� � � �<����X��������?��� U� f�]4@�c xkH7b?�� ��m<nTotal ordinary income is sum of all income that is not the result of the sale or exchange of a capital asset.<m��~~� � � �<Й���X�P�P?��� �3�]4@Й g 5 �OL�:(qƌ�� ��Y<ZInterest income is the taxable income the trust received as a result of invested capital.<Y��~~� � � �<P����X�P�P?��� ����]4@P�` KF=�� ��<Ordinary dividends are a result of the trust or estates investment in a corporation and are paid out of the earnings and profits of the corporation. Business income or loss is the amount of income and expenses received by a business operated by the trust.<��~~� � � �<���X��������?��� U�U�]4@ a P��}yH�0A��� ���<�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���~~� � � �<����X�P�P?�����]4@�`c JwC� �2�� ��g<hFarm income or loss is the amount of farm income and expenses received by a farm operated by the trust.<g��~~� � � �<P����X�P�P?����3�]4@P�e `agO�4�lyg�� ���<�Ordinary gain or loss is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.<����~~� �  � �<���X�P�P?����3�]4 @c #הa1HXa�� ���<�Other income is any income amount that is includable in gross income but not included in any other ordinary income classification.<���~~� �  � �<����X��������?���U�w�]4 @�a =�M{%��� ��r<sDeductions allocable to ordinary income is the value of deductions that can be attributed to the ordinary income. <�r��~~� �  � �<P����X��������?���U���]4 @P�` �+hلMB�6�+Y�� ���<�Net capital gains (losses) are the value of short- and long-term capital gains minus any deductions related to capital gains (losses). <?���~~� �  � �<���X��������?���U���]4 @f �-qL� ݍQ�� ��`<aTotal capital gains (losses) is equal to the sum of short- and long-term capital gains (losses).<F`��~~� �  � �<P����X�P�P?����"�]4 @P�@f DvmHCM�� ��s<tShort-term capital gains or losses are the result of the sales of capital assets that were held for 1 year or less.<�s��xx� � � �6(O��X�P�P?������]4@(O`f MyO� �� ��t<uLong-term capital gains or losses are the result of the sales of capital assets that were held for more than 1 year.<�t��~~� � � �<Н���X��������?���U�f�]4@Н f �+]ٴ\DP]�� ��n<oDeductions allocable to capital gains is the value of deductions that can be attributed to the capital gains. <�n��~~� � � �<����X��������?���U�f�]4@�`i R`L�R �� ��j<kNet nontaxable income is the value of nontaxable income minus any deductions related to nontaxable income.<�j��~~� � � �<О���X�P�P?����3�]4@О@e �GIgW��� ��Z<[Nontaxable income is income received by the trust that is not subject to Federal taxation.<,Z��~~� � � �<O���X�P�P?����D�]4@Od I�+BJ"_�� ���<�Tax-exempt interest is income that is not subject to Federal taxation. This includes income from Federal, state, and municipal bonds. <>� ���~~� � � �<(O���X��������?���U���]4@(Oi X�44esG9(��� ���<�Other nontaxable income is all income received by the trust, not subject to Federal taxable that is not classified as tax-exempt interest.<I���~~� � � �<P%���X��������?���U�w�]4@P%g jGObg� �� ��v<wDeductions allocable to nontaxable income is the value of deductions that can be attributed to the nontaxable income. <�v��~~� � � �<PP%���X��������?���U���]4@PP%`f xeHI٪f�� ��D<ETotal deductions is the sum of all deductions reported by the trust.<�D��~~� � � �<P%���X�P�P?����3�]4@P%f As,ENoWN%��� ��G<HAn interest deduction is allowed for interest paid on a qualified debt.<�G��~~� � � �<Q%���X��������?���U�!w�]4@Q%f KJ{꼼EZ�~�� ��V<WTaxes paid on behalf of the trust to non-Federal governments are a deductible expense.<+V��~~� � � �<PQ%���X�P�P?����$U�]4@PQ%@b R:SQICUcO-��� ���<�The deduction for trustee fees is equal to the amount of compensation the trustee received for services performed on behalf of the trust.<Z���~~� � � �<Q%���X��������?��� U�&�]4@Q%`o q9!{xJq��� ���<�Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.<���~~� � � �<R%���X�P�P?���!�'3�]4@R%o �S>H|a�9/�� ���<�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.<B�� Lisa Schreibern Lisa Schreibern Lisa Schreibern Lisa Schreibern Lisa SchreibernLisa SchreibernLisa SchreibernLisa Schreibern Lisa Schreibern Lisa Schreibern Lisa Schreibern Lisa Schreibern Lisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa Schreibern Lisa Schreibern!Lisa Schreibern"Lisa Schreibern>�@�a ��b � �j ##$$&&((**�\y��K� =Additional data information, including expanded definitions.y��K� �http://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.htmlyX;H�,]ą'cgg����D ��� �����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������Oh+'0�@Hd � ���Lisa RosenmerkelLisa RosenmerkelMicrosoft Excel@}w�@?w��՜.+,D՜.+,D PXp x�� � ��Disorganization Table 1'Table 1'!IDX  Worksheets Named Ranges 8@ _PID_HLINKS�A� SIhttp://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.html� ���� �F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.8�9qCompObj������������r������������������������������������