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Currency [0]0Explanatory TextG5Explanatory Text % 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( Hyperlink7 Hyperlink 2 8InputuInput ̙ ??v% 9 Linked CellK Linked Cell }% :NeutralANeutral  e%3Normal % ;Noteb Note   <OutputwOutput  ???%????????? ???=$Percent >Title1Title I}% ?TotalMTotal %OO@ Warning Text? Warning Text %XTableStyleMedium2PivotStyleLight16` =Table 1IDX:8ZR3 A@@  ,,Table 1. Charitable Remainder Annuity Trusts: Income and Deductions, by Size of End-of-Year Book Value of Total Assets, Filing Year 2012W[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 (loss)Net ordinary incomeTotal 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 (loss)'Deductions allocable to ordinary incomeNet capital gains (losses) Total capital gains (losses)'Total short-term capital gains (losses)&Total long-term capital gains (losses).Deductions allocable to capital gains (losses)Net nontaxable income Total nontaxable incomeTax-exempt interestOther nontaxable income)Deductions allocable to nontaxable incomeTotal deductions [2]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] 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 Section E and are thus not shown separately in this table.4NOTE: Detail may not add to totals due to rounding.8SOURCE: IRS, Statistics of Income Division, August 2013.23 56789ccB g2ɀ (h]8gi  dMbP?_*+%&?'?(?)?M*\\dci0150bpsoi08\BonLC odXXLetterDINU"(d dc<C(SMTJHP LaserJet 4250 PCL 6InputBinFORMSOURCERESDLLUniresDLLResolution600dpiFastResTrueOrientationPORTRAITHPOrientRotate180FalseDuplexVERTICALHPDuplicateJobNameOverrideSWFWHPDocUISUITruePaperSizeLETTERMediaTypeAUTOESPRITSupportedTrueCollateOFFOutputBinAutoStaplingNoneHPPaperSizeALMConstraintsENV_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.xmlHPLpiSelectionNoneIUPHxoAǿ 1Hz3&{D*F0(+ԔD= lC@{ă1 ^WEcӛz~gvi1D$y;ޛy0?ݜ2Y8 }ih o[1n9bM ֡A`'`h? ðqu4(.]anR\(6BA,_*} ?"4D^Lȫy~i קuj`kW25D¾p|6PN`>H׮!Q$^ t Sǰ CO%v彂 L%r"xdT:_n)'{2nebS=䭾 ן^VNo]z8R* -    ک"dXX333333?333333?&<3U} $1C}  C} $C} $ C(AB L L    L ]^^^^^^ _______ ``````` aaaaaaa b d ffffg ce D D D D E F*GGGGGH I *J@JT@JT@J@Jpq@KJ@ M * NANP@N"@Nf@N@O A@ P* QAQ`@Q @Q@Q@R@ S* QPAQ @Q@Q@Q @Rl@ T* Q`c@Q@Q1@Q@Q@R@ T* Q0}@Q\@Q+@Q@@Q@@R_@ T*Q@Q@U9@Q@Qڮ@R @ T*UZ@QQUZ@QR T*Q@UU(@U@U\@V T*Q@@Q@QȄ@Q@Qq@V~@ S*Q@Q@Q@Q@Q*@R]@ P*Qp?AQ@Q@Qo@QG@R@ S*QAQ@Q@Q@Q@R`@ T*Q@Q {@QQ,QR T*Q AQ@@Q@Q@8@QJ@R@@ S*Q@Q|@Q@@QԔ@Q0@Vp@ P*Q@Qܱ@Q@Q*@Qz@R@ S*Q@@Q͵@Q9@Q@Q@R@ T*Q@Q@Q @Q@Q@R@ T*Q@Q@UF@U?U@V? S *Q@Q@QX@Q @Q@Rm@ M!*N@N @N@N4@N@OS@ P"*Q@UD@U@Qw@QH@VX@ P#*Q~@QI@QB@Q `@Qk@VK@Dx l$$$$<T8<<<<<<<<<<<<<<<<<<<<<<< !"#$%J@&' P$* Q7@Q2@QŶ@Qƽ@Q@R@ !P%*!Qع@Q@QX@QX@Q@R@ "W&*"Xr@X@X@X@X@YZ@ #['#[[[[[[ $[($[[[[[[ %[)%[[[[[[ &Z*&ZZZZZZ '\+'\\\\\\<<<$$$$  (  ~  <ЀX?uD w]4@ 4OB1_9 c<dTotal net income is the sum of net ordinary income, net capital gains, and net nontaxable income. <c~~  <X? U f]4@ UqI v l<mNet ordinary income is the value of total ordinary income minus any deductions related to ordinary income. <l~~  <X? U f]4@ *$e@XIf m<nTotal ordinary income is sum of all income that is not the result of the sale or exchange of a capital asset.<m~~  <XPP? 3]4@ .fO1 Y<ZInterest income is the taxable income the trust received as a result of invested capital.<Y~~  <ЇXPP? ]4@ Ya@uSNӲMV <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~~  <X? UU]4@ {Ra@ <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.<~~   <PXPP?3]4 @ jL F& <Other income is any income amount that is includable in gross income but not included in any other ordinary income classification.<m~~   <PX?Uw]4 @ eYLv;U r<sDeductions allocable to ordinary income is the value of deductions that can be attributed to the ordinary income. <r~~   <ЃX?U]4 @ j ZJgyL <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 @ PG!dq `<aTotal capital gains (losses) is equal to the sum of short- and long-term capital gains (losses).<`~~   <XPP?"]4 @ + QlIi6> s<tShort-term capital gains or losses are the result of the sales of capital assets that were held for 1 year or less.<sxx  6(XPP?]4@ V.KDBGK 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~~  <PX?Uf]4@ ?nۊKZ n<oDeductions allocable to capital gains is the value of deductions that can be attributed to the capital gains. <n~~  <X?Uf]4@ >WG4&p j<kNet nontaxable income is the value of nontaxable income minus any deductions related to nontaxable income.< j~~  <XPP?3]4@ {@L/ Z<[Nontaxable income is income received by the trust that is not subject to Federal taxation.<Z~~  <ЅXPP?D]4@ PS{o$A֮ <Tax-exempt interest is income that is not subject to Federal taxation. This includes income from Federal, state, and municipal bonds. <>~~  <X?U]4@ jzFIA CG <Other nontaxable income is all income received by the trust, not subject to Federal taxable that is not classified as tax-exempt interest.<~~  <(X?Uw]4@ QBR$ v<wDeductions allocable to nontaxable income is the value of deductions that can be attributed to the nontaxable income. <5v~~  <PX?U]4@ }B@^:ʂ D<ETotal deductions is the sum of all deductions reported by the trust.<>D~~  <XPP?3]4@  Cb6J G<HAn interest deduction is allowed for interest paid on a qualified debt.<G~~  <X?U!w]4@ 1@L+A V<WTaxes paid on behalf of the trust to non-Federal governments are a deductible expense.<V~~  <ІXPP?$U]4@ 4WڠDkٰ <The deduction for trustee fees is equal to the amount of compensation the trustee received for services performed on behalf of the trust.<Z~~  <ЈX? U%]4@ tOO@WcV3 <Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.<~~  <XPP?!&]4@ nOrCY\&  <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.<I 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>@dda b Z ##$$%%''\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. RosenmerkelDepartment of TreasuryMicrosoft Excel@@Ve@Ki՜.+,D՜.+,P  PX|  Internal Revenue Service Table 1'Table 1'!IDX  Worksheets Named Ranges 8@ _PID_HLINKSA  Ihttp://www.irs.gov/uac/SOI-Tax-Stats-Split-Interest-Trust-Study-Metadata SIhttp://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.html  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKMNOPQRSUVWXYZ[Root Entry F@LWorkbookSummaryInformation(LDocumentSummaryInformation8T