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Charitable Lead Trusts: Income, by Size of End-of-Year Book Value of Total Assets, Filing Year 2011W[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 income (loss)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 incomeTotal capital gains (losses)'Total short-term capital gains (losses)&Total long-term capital gains (losses)Total nontaxable incomeTax-exempt interestOther nontaxable incomej* 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 $500.4NOTE: Detail may not add to totals due to rounding.9SOURCE: IRS, Statistics of Income Division, October 2012."h4 66z7ccB g2 ?G  dMbP?_*+%&?'?(?)?MHP LaserJet Professional P16064 oX@`DB(`^Q=4[2Y2SDDMHP LaserJet Professional P1606dZ(d4"dXX333333?333333?&<3U} $1B}  B} $B} $ BAA K K    @ ^______ ``````` aaaaaaa bbccccc d f hhhhi eg C C C C D E*FFFFFG H *Iٹ@I`@Ip@Ih@I@Js@ L * M,;M@@MMM AN3 O* P-AP@P ;@P`t@PAQ>S' R* P?APh@Pɳ@P @P @Q`sA R* P"AP@J@P@P/@Pp@QlA R* P@P@@P@PT@Pm@Q*@ R*S@PPPS@Q R*P@TVSSPP@PyQ@ R*P@Pf@P@P@P@Q(@ O*PP+PP PQ@A R*P@2UU@UP@2Q @ R*P@P9PPP@QjA O*P@@Pf@PX@P@P@Q5@ R*P@@P@PX@P@Po@Q@ V*W`@X`s@WYX `@Z@u@ ]]]]]]] ]]]]]]] [[[[[[[ [ \<$$$$<T8<<<<<<<<<<<<<<<$$$(  ~  <dX?U U]4@ yMERAhYL j<kTotal income is the sum of ordinary income, capital gains, and nontaxable income, prior to any deductions.< j~~  <(dX? U ]4@ eF{S> m<nTotal ordinary income is sum of all income that is not the result of the sale or exchange of a capital asset.< m~~  <PdXPP?  3]4@ ѕ3y؋@V!8 Y<ZInterest income is the taxable income the trust received as a result of invested capital.< Y~~  <dXPP? UU]4@ r}N DGf1d  <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.< ~~  <dX? Uw]4@ 2?u_Cz <Rents, royalties, partnerships, other estates and trusts, etc. is the trust s or estate s share of income or losses from rents, royalties, partnerships, S corporations, other estates and trusts and REMICs.< ~~  <ГdXPP? D]4@ Ts_LE8_F g<hFarm income or loss is the amount of farm income and expenses received by a farm operated by the trust.< g~~  <(XPP?3]4@ 8%ҺHfOV, <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.< ~~  <XPP? D]4@ +&O:v <Other income is any income amount that is includable in gross income but not included in any other ordinary income classification.< ~~   <dX?Uw]4 @ ̯BnM^eW `<aTotal capital gains (losses) is equal to the sum of short- and long-term capital gains (losses).< `~~   <(dXPP?"]4 @ 1%!@V)4 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~~   <PdXPP? "]4 @ a|[@- 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~~   <dXPP?f]4 @ HHTBVlX Z<[Nontaxable income is income received by the trust that is not subject to Federal taxation.< Z~~   <dXPP?f]4 @ gvJWZp< <Tax-exempt interest is income that is not subject to Federal taxation. This includes income from Federal, state, and municipal bonds. < ~~  <ДdX?U]4@ k NLXjc <Other nontaxable income is all income received by the trust, not subject to Federal taxable that is not classified as tax-exempt interest.<  Lisa Schreiberi Lisa Schreiberi Lisa Schreiberi Lisa Schreiberi Lisa SchreiberiLisa SchreiberiLisa SchreiberiLisa Schreiberi Lisa Schreiberi Lisa Schreiberi Lisa Schreiberi Lisa Schreiberi Lisa SchreiberiLisa Schreiberi>@da b R \yK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.htmlyX;H,]ą'cyK PAdditional data information, including expanded definitions, is also available.yK http://www.irs.gov/uac/SOI-Tax-Stats---Split-Interest-Trust-Study-MetadatayX;H,]ą'cggD Oh+'0@Hd Lisa S. RosenmerkelLisa S. RosenmerkelMicrosoft Excel@f܏@6 ՜.+,D՜.+,  PX|  Internal Revenue Service Table 8  Worksheets 8@ _PID_HLINKSA !#Khttp://www.irs.gov/uac/SOI-Tax-Stats---Split-Interest-Trust-Study-Metadata SIhttp://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.html  !"#$%&'()*+,-./012456789:<=>?@ABRoot Entry FP ZWorkbookdSummaryInformation(3DocumentSummaryInformation8;