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2008 Tax Return

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2008 Tax Return

2008 tax return Publication 524 - Additional Material Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Split-Interest Trust Statistics

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Split Interest Trust Data OneSheet (PDF) 
The OneSheet presents a project description, highlights of the data, and selected figures.

Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. All split-interest trusts must annually file Form 5227, Split-Interest Trust Information Return, to report financial activity and determine if they should be treated as a private foundation. Based on the method and timing of distributions, split-interest trusts are divided into the following four categories:

  • Charitable remainder annuity trusts—distribute income in a series of fixed payments to one or more noncharitable beneficiaries for a defined period of time, after which the remaining value of the trust is transferred to a charitable beneficiary.
  • Charitable remainder unitrusts—distribute a percentage of the fair market value to one or more noncharitable beneficiaries for a defined period of time, after which remaining value of the trust is transferred to a charitable beneficiary.
  • Charitable lead trusts—distribute a sequence of payments to a charitable beneficiary for a period of time, after which the remaining trust assets are transferred to a noncharitable beneficiary.
  • Pooled income funds—allow donors to donate assets to a charity. The pooled assets are invested as a group and each donor receives income based on the ratio of his or her contribution to the total value of the investment pool. After the death of the donor, his or her prorated share of the investment pool is withdrawn and given to the charitable organization.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 5227, please visit Split Interest Trust Study Metadata.

Statistical Tables

The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Charitable Remainder Annuity Trusts:

Charitable Remainder Unitrusts:

Charitable Lead Trusts:

Pooled Income Funds:

For selected tax returns, including the Form 5227, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.     
      Projections of Returns to be Filed in Future Calendar Years

Publications and Papers

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.

Other SOI Data on Trusts

Certain nonexempt charitable trusts are also annually required to file Form 990-PF, Return of Private Foundation (or Section 4947(a)(1) Charitable Trust Treated as a Private Foundation).  Form 1041 is the income tax return filed by to report income, distributions, and tax liability of estates and trusts.

Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

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Page Last Reviewed or Updated: 27-Mar-2014

The 2008 Tax Return

2008 tax return Publication 938 - Introductory Material Table of Contents Introduction Introduction Section references are to the Internal Revenue Code unless otherwise noted. 2008 tax return This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). 2008 tax return The directory for each calendar quarter is based on information submitted to the IRS during that quarter. 2008 tax return For each quarter, there is a directory of new REMICs and CDOs and, if required, a section containing amended listings. 2008 tax return You can use the directory to find the representative of the REMIC or the issuer of the CDO from whom you can request tax information. 2008 tax return The amended listing section shows changes to previously listed REMICs and CDOs. 2008 tax return The update for each calendar quarter will be added to this publication approximately six weeks after the end of the quarter. 2008 tax return Publication 938 is only available on the Internet. 2008 tax return To get Publication 938, including prior issues, visit IRS. 2008 tax return gov. 2008 tax return Future developments. 2008 tax return   The IRS has created a page on IRS. 2008 tax return gov that includes information about Publication 938 at www. 2008 tax return irs. 2008 tax return gov/pub938. 2008 tax return Information about any future developments affecting Publication 938 (such as legislation enacted after we release it) will be posted on that page. 2008 tax return Other information. 2008 tax return   Publication 550, Investment Income and Expenses, discusses the tax treatment that applies to holders of these investment products. 2008 tax return For other information about REMICs, see sections 860A through 860G and the regulations issued under those sections. 2008 tax return Prev  Up  Next   Home   More Online Publications