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Charitable Remainder Unitrusts: 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 income Net ordinary income [2]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 [3]Net capital gains (losses) [4]Total capital gains (losses)'Total short-term capital gains (losses)&Total long-term capital gains (losses))Deductions allocable to capital gains [3]Net nontaxable income [5]Total nontaxable incomeTax-exempt interestOther nontaxable income-Deductions allocable to nontaxable income [3]Total deductions [6]InterestTaxesTrustee 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. 6[2] Taken from Form 5227, Part I, Section E, line 24b.Z[3] Included in "total deductions" amount given on Form 5227, Part I, Section D, line 22.6[4] Taken from Form 5227, Part I, Section E, line 25b.6[5] Taken from Form 5227, Part I, Section E, line 26b.\[6] 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.�2d4%6��6��7�9�#:�cc��B�� ,較環輐 d褚MbP?_*+�€%��&�?'�?(�?)�?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_8.5x14HPPrintOnBothSidesManuallyFalseHPStraightPaperPathFalsePSAlignmentob体育HPCLS5r1HPSmartHub_OnlinediagnostictoolsTRUEHPSmartHub_SupportandtroubleshootingTRUEHPSmartHub_ProductmanualsTRUEHPSmartHub_CheckfordriverupdatesTRUEPSServices_DeviceandSuppliesStatusTRUEHPSmartHubInet_SID_263_BID_276_HID_265PSServicesOptionPrnStat_SID_242_BID_270_HID_15521HPNUseDiffFirstPageChoiceTRUEHPPageExceptionsob体育HPCPE5r1HPPageExceptionsInterfaceShowPageExceptionsHPPageExceptionsLowEndHPPageExceptionsLowEndVerHPPageExceptionsCoverInsertionJRConstraintsJRCHDPartialJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffHPJobAccWoPinTrueHPConsumerCustomPaperHPCustomHPPreAnalysisTrueHPBornOnDateHPBODHPXMLob体育Usedhpc42506.xmlHPLpiSelectionNone�IUPHx滍櫷n覢乔崉*>详谤颁贬估崹�奥罢瀑覉蔼�訦凛颈闭诲�6↖�覥厁并�<�W�D�穜↑wc�7n�酼灍5�;侈{肀ww{偍(溬+d怐�#A捬��%暃�?O芿颞吤娒牆髰Q�= Y㘎l�菆膓滂9璔庋�!此�-x��溆�$�& 'H囘妌粉��,书L誑�;4C茍蠗敥B.�!4墐IS餙鴭j�*|T瀓戭'�)�?c腍4/ZFg2bTWh僜寊Z'此鴕$啐t� 椔0!Y7!c&u膤g�鼕1'A畇萭姹歿甤&趧,c.殻9乃暑A訴┯箳V嫘>prg&Up%X�*媼蠺�膩臯簚vg曵sM�6�-53o⒅y赠R韞,牠�!%冋葴獃鬟嚨䙡G嵠ke擁3L嘿咟簒�囦��?=M� 鶀�.�5�エ佗�5劂謌�)鷝藸Xg\�;貼谿涱Q=��J/晝/筢O�脲雧�-� 嫚jTJbN7+蒉{集怋z刟� ]�*[簬�[4�A[慈A[xNA[TA\s�� ^�*[ �&A[)馌[癬馌[B鸃[`T鰼\€bA� ^�* [V[盎A[P�A[惍A[�A\HA� ^�*[敢A[€!臔[€z艪[€@[k軥\p4A� ^�*_?@[`_繽€A@\� ^�*[罓繹€c繹Pt@[礃@[*\J估� ^�*[EJ[嗝霡[W虭[€`釦[+緻\&鵅� ]�*[蔍A[p�A[€域@[P匄@[P[鬇\dw$A� Z�*[� �[A�[�羀鞋羀t�羂萒 A� ]�*[蝊�[帍�[忍羀羀糲羂魺0A� ^�*[Z鶱[�蚶[€!枥[喑鹄[�$\*鸴� ^�*[ve�[�羀0�羀R羀�羂\{�� ]�*[�*+A[煶@[x睝[猞@[墁@\nU5� Z�*[0[鵃[€=覢[€n薂[€屲@[R訞\€櫽@� ]�*[€L兀[@赫@[€v蠤[@酅[@へ@\繼譆� ^�*[半鳣[x聾[ 虭[@T軥[€l谸\@@� ^�*[€冋@[€@[烜[┒@[纊@\4汙� ] �*[@庞@[妫@[@[裙@[H盄\*瓳� W!�*XZ黿Xp�AX嗔鬇X噱鶣X`\鯜Y瀫^� Z"�*[轅![`丂[ぅ@[夽[d燖\� � Z#�*[@[慇[瑪@[濦[垱@\礃@�Dx l$$$$<�T8<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<� �!�"�#�$�%�&�'�(�)Y@*�+�� Z$�* [A[@L顯[ 鲡@[@赕@[繸蹳\@屟@� !Z%�*![`F餈[缷贎[懪@[€∪@[F腀\G礍� "a&�*"b�-Gb v闌b€S轅b燻鏎b@楃@c�<�� #d'�#dddddd� $d(�$dddddd� %d)�%dddddd� &e*�&eeeeee� 'f+�'ffffff� (g,�(gggggg� )f-�)ffffff� *e.�*eeeeee� +h/�+hhhhhh��<�<�<�$$$$$$$$��疝 �鹌 �( � �饉� � ��<�€Pw��X��?�� "U�]4@Pw�� 眬鷀qO漁�;彞讓� ��c<�dTotal net income is the sum of net ordinary income, net capital gains, and net nontaxable income. <�kc��~饉� � ��<�€衱��X��?�� U� f�]4@衱��% 嚼垼]脚C�?叶�=>`�� l<�mNet ordinary income is the value of total ordinary income minus any deductions related to ordinary income. <��l��~饉� � ��<�€(x��X��?�� U f�]4@(x�@[O 櫅d忎]H倊镫D€j�� m<�nTotal ordinary income is sum of all income that is not the result of the sale or exchange of a capital asset.<��m��~饉� � ��<�€╚%��X�P�P?��U��]4@╚%€% B(W�2rF撡礪KU倩�� Y<�ZInterest income is the taxable income the trust received as a result of invested capital.<�Y��~饉� � ��<�€y��X�P�P?��UU�]4@y�VO 孆輣毶逪憕G昲w愨�� <�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.<�A��~饉� � ��<�€€y��X��?�� U�U�]4@€y� % 吝喭S佞F崠/瘄�� <��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.<��~饉� � ��<�€Pz��X�P�P?��U�U�]4@Pz�€TO jj礡2D矪�"dsc艔�� g<�hFarm income or loss is the amount of farm income and expenses received by a farm operated by the trust.<��g��~饉� � ��<�€(��X�P�P?��U��]4@(�`% 襡;[%嶪〗H/�3�� <��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.<��~饉� � ��<�€(��X�P�P?��U��]4 @(� TO 殗�2I胆譼,LM4�� <��Other income is any income amount that is includable in gross income but not included in any other ordinary income classification.<�0��~饉� � ��<�€��X��?��U�w�]4 @��郠O 粴A)�=L眒�5椺�� r<�sDeductions allocable to ordinary income is the value of deductions that can be attributed to the ordinary income. <��r��~饉� � ��<�€��X��?��U��]4@�PO e@萷t[@�煉韱_�� <��Net capital gains (losses) are the value of short- and long-term capital gains minus any deductions related to capital gains (losses). <�?��~饉� � ��<�€€��X��?��U��]4@€�SO 籏蒴$鬖񸤳En�� `<�aTotal capital gains (losses) is equal to the sum of short- and long-term capital gains (losses).<�F`��~饉� � ��<�€� ��X�P�P?��Uw�]4 @� �繱O 蕐€鄴魽癸琽I�&�� 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��x饃� � ��6€��X�P�P?��U�"�]4@� 斻 u辤� 贕�]v衜y�� 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��~饉� � ��<�€P��X��?��Uf�]4@P�鄛� tia�,D开制Q� x�� n<�oDeductions allocable to capital gains is the value of deductions that can be attributed to the capital gains. <��n��~饉� � ��<�€��X��?��U�f�]4@��€ZO Sm摈藯GB苯拋�� j<�kNet nontaxable income is the value of nontaxable income minus any deductions related to nontaxable income.<��j��~饉� � ��<�€��X�P�P?��U��]4@�`從 9-;h螱瑚鬿揂J�� Z<�[Nontaxable income is income received by the trust that is not subject to Federal taxation.<�,Z��~饉� � ��<�€P��X�P�P?��"�U�]4@P�`S QWXA驤訣�4俔�!�� <��Tax-exempt interest is income that is not subject to Federal taxation. This includes income from Federal, state, and municipal bonds. <��~饉� � ��<�€��X��?��U��]4@�� QO ┨.p┍C�锩膌�� <��Other nontaxable income is all income received by the trust, not subject to Federal taxable that is not classified as tax-exempt interest.<�I��~饉� � ��<�€ ��X��?��U�w�]4@ �爚� e�廾CPE煡挚f蛽�� v<�wDeductions allocable to nontaxable income is the value of deductions that can be attributed to the nontaxable income. <��v��~饉� � ��<�€P ��X��?��U��]4@P �€dO �%笣-~O�$踄�柒�� D<�ETotal deductions is the sum of all deductions reported by the trust.<��D��~饉� � ��<�€� ��X�P�P?��U��]4@� �`y� 摞'C譩?J�得�� G<�HAn interest deduction is allowed for interest paid on a qualified debt.<��G��~饉� � ��<�€��X��?��U!w�]4@�郺O 菁u凌N孖晩禧璽唪�� V<�WTaxes paid on behalf of the trust to non-Federal governments are a deductible expense.<�+V��~饉� � ��<�€P��X�P�P?��U$��]4@P�`SO $指镝匧�8纕W廔�� <��The deduction for trustee fees is equal to the amount of compensation the trustee received for services performed on behalf of the trust.<�Z��~饉� � ��<�€��X��?�� U�&�]4@��燲 _音g�9薍絵5鹊@谊�� <��Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.<��~饉� � ��<�€��X�P�P?��!U�'��]4@�兡拶粜2рL檾X�$G�?�� <��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.<�� Lisa Schreibern Lisa SchreibernLisa SchreibernLisa Schreibern Lisa SchreibernLisa SchreibernLisa SchreibernLisa Schreibern Lisa Schreibern Lisa SchreibernLisa SchreibernLisa Schreibern Lisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa SchreibernLisa Schreibern Lisa Schreibern!Lisa Schreibern"Lisa Schreibern>�@�a ��b � �j ##$$%%''))�\猩陏�寕�K�=Additional data information, including expanded definitions.嗌陏�寕�K��http://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.htmlyX侓;H�,俔膮'cカgg��D �� 鄥燆鵒h珣+'迟0�@Hd€� ��Lisa RosenmerkelLisa RosenmerkelMicrosoft Excel@(ъ穡�@ 濖穡��胀諟.摋+,D胀諟.摋+,� PXpx€�� DisorganizationTable 4Worksheets 8@_PID_HLINKS�A�SIhttp://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.html� �� F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.8�9瞦CompObj�� r��