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Charitable Remainder Unitrusts: 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 income Net 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]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. [[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.�2�3�5�Q6�_7�e8��9�cc��B�� g2�蓘(4]gTi d褚MbP?_*+�€%��&�?'�?(�?)�?M*\\dci0150bpsoi08\Bon�LC�€� od�XXLetter��DINU"(d �dc�<�C(SMTJHP LaserJet 4250 PCL 6InputBinFORMSOURCERESDLLUniresDLLResolution600dpiFastResTrueOrientationPORTRAITHPOrientRotate180FalseDuplexVERTICALHPDuplicateJobNameOverrideSWFWHPDocUISUITruePaperSizeLETTERMediaTypeAUTOESPRITSupportedTrueCollateOFFOutputBinAutoStaplingNoneHPPaperSizeALMConstraintsENV_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滍櫹oA强�1﨟褄3&{谚*F�0�(�+詳D= lC罖{膬1�^茧熰叄€W鉋c記穤眫gvi��1D$�y;筠泍�0?枡轀2蔣8}嶘i梙 o裑1掼n9濇郻�M寐帧艫`'€�`h�?� ッ皅u4(.尃]a矏䶮nR\煪(�6�艬傗畛⒂轸,_*}烐谍� ?�"4D璣窵浔全聐~刬� 拽u䦆j`昸�W�2畮��5D戮p潪|み6ó蜗PN`>H桩鱼!Q$^� t夐耱� � S前鐚 O�%<銕b-�'*p)6�"脻芐渊o�-�9]G徠}懵X戌z誊6{�&荕嫴翾aCq9^&犰,泔□X秖椷B繖h!�< 隝^懃G煻h涚�7^�4醅� 篰菁軭�&s膄i譊-裚芻58s毚瓪x娧�'�終挸材叱繶zнb齟F{hZ絷8?]砌�+mSv�=T5-踼~'痞# 逻2 蠈m树#{�J|fO�J鵼竁� 柽(?鲅鮷�71@�*WE遨嚌蠈R傜-円莻z;诸f痈岥涉T5=丌o�*咳t咆]�j悹E∪� 9腗^A┍w�>v褰� L%r�"xd漈:揰�n�)'{2鵱㧐bS=�忪濅 兆焇溬V疦o]z埒�8�R*�-� � � ��讴ㄙ�"dXX333333�?333333�?�&�<3U}$1A}m A}$A}$ A(�� €J �€J �� €J�� [�\\\\\\� ]�]]]]]]� ^�^^^^^^� _�______� `� b� d�ddde� ac� B� B� B � B � CD�*E鹂E繣繣繣繤�� G�*H G鯜H€麸@H€壥@H毩@H龋@I匑� K �* L�LdB!AL詐AL.�1LV�,M€窷A� N�* OR拳O�AOZAO皔AOXAPPq;A� Q�*Or徭O腖AO愝AO8�AO袣AP蘖�� R�*O~$O€$锧O X鏎OP夣@O餜馌P豄A� R�* O鼗6AO(�AOh�AO嚷AO鄲AP�#A� R�*O83AO€?茾O虐@O纓誁O@嵮@P�A� R�*S郿@OS<@TS`a@P� R�*O徝@O€锪@Oc@O皌@Op€@P@f�� R�*OF TO€B蠤O€薂O=釦Oд@P鎺N� Q�*O9O瘊鸃O馌O >鵃O�1駺P烖"� N�*O&OdjAO軔AOh�AO衝AP�� Q�*OzdO癶AO癠AOAO8AP钹�� R�*O3 罯€枵繭纠O€-美O€x掷P|�� R�*O妒(O8�AO鹜AO`LAO纘APjo�� Q�*OVi&O上@O毴@Or薂Om腀P爴!A� N�*O�"魼O€嬌@O€^艪O€佔@O缆蠤P@Q訞� Q�*O`躇@O€螥O喫@O@⑤@O@誁P浪諤� R�*OP仅@O腀O€ 葽O@K跕O@驹@PZ訞� R�*O€扒@O淼@O葥@O涪@O饀@P帲@� Q �*OC褸OO灓@O兏@OM盄P裕@� K!�*L�.8AL鴉ALp留@L蠰兀L 圊@M綤F� N"�*O�AO爜@O€l@O鼤@OT欯PX�A� N#�*O熉@O€欯O纴@OO槝@Ph狜�Dx l$$$$<�T8<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<� �!�"�#�$�%Y@&�'�� N$�* O楾AO`领@O@l銨O€J锧O� 蹳P@� !N%�*!O@!頏O缾贎O€G聾O斉@O\粿P锤@� "U&�*"V0�,AV爓鍬V€逻@V�霡V樿@W&�-� #Y'�#YYYYYY� $Y(�$YYYYYY� %Y)�%YYYYYY� &X*�&XXXXXX� 'Z+�'ZZZZZZ��<�<�<�$$$$��疝 �鹌 �( � �饉� � ��<�€��X��?�� "U�]4@ 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� � ��<�€斜��X��?�� U� f�]4@ 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��?�� U f�]4@ 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� � ��<�€(��X�P�P?��UU�]4@ 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� � ��<�€€��X��?�� U�U�]4@ 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� � ��<�€(��X�P�P?��U�U�]4@ 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� � ��<�€ū��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 @ 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.<� m��~饉� � ��<�€€��X��?��U�w�]4 @ 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@ 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@ 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 @ 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@ 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� � ��<�€��X��?��Uf�]4@ 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@ 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@ 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@ 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@ ┨.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.<� ��~饉� � ��<�€��X��?��U�w�]4@ 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. <� 5v��~饉� � ��<�€��X��?��U��]4@ �%笣-~O�$踄�柒�� D<�ETotal deductions is the sum of all deductions reported by the trust.<� >D��~饉� � ��<�€��X�P�P?��U��]4@ 摞'C譩?J�得�� G<�HAn interest deduction is allowed for interest paid on a qualified debt.<� HG��~饉� � ��<�€(��X��?��U!w�]4@ 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� � ��<�€€��X�P�P?��U$��]4@ $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.<� ��~饉� � ��<�€��X��?�� U�%��]4@ _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@ 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.<� I�� 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>� @da ��b �Z##$$%%''�\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��猩陏�寕�K�PAdditional data information, including expanded definitions, is also available.嗌陏�寕�K��http://www.irs.gov/uac/SOI-Tax-Stats-Split-Interest-Trust-Study-MetadatayX侓;H�,俔膮'cカgg��D �鄥燆鵒h珣+'迟0�@Hd�� Lisa S. RosenmerkelDepartment of TreasuryMicrosoft Excel@€��曃@€\j椢�胀諟.摋+,D胀諟.摋+, � PX|�� Internal Revenue ServiceTable 4Worksheets� 8@_PID_HLINKS�A�Ihttp://www.irs.gov/uac/SOI-Tax-Stats-Split-Interest-Trust-Study-MetadataSIhttp://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.html !"#$%&'()*+,-./0123456789:;<�=>?@ABCDEFGHIJK��MNOPQRS��UVWXYZ[��Root Entry�� FP�O樜��Workbook��簴SummaryInformation(��LDocumentSummaryInformation8��T