Table 2.--Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected
Financial Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets, Reporting
Year 2001
[All figures are estimates based on a sample--money amounts are in thousands dollars]
Selected sources of revenue
Type of trust, Number Total revenue Contributions, gifts, Dividends and interest Net gain (less loss)
asset size of and grants received from securities from sales of assets
returns Number Amount Number Amount Number Amount
of returns of returns of returns
(1) (2) (3) (4) (5) (6) (7)
All charitable trusts
Total............................................................................ 2,944 2,925 272,462 564 81,301 2,709 132,140
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *818 *818 *2,128 *327 *1,374 *654 *1,386
$100,000 under $500,000......................................................................... 907 907 23,752 *157 *12,918 873 8,200
$500,000 under $1,000,000......................................................................... 508 491 13,128 *17 *3,577 491 11,673
6
$1,000,000 under $10,000,000......................................................................... 40 638 112,656 51 36,137 622 55,010
$10,000,000 or more......................................................................... 71 71 120,797 11 27,294 69 55,871
Nonoperating charitable trusts
Total............................................................................ 2,755 2,736 268,939 398 80,457 2,684 130,985
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *654 *1,342 *164 *589 *654 *1,386
$100,000 under $500,000......................................................................... 907 907 23,752 *157 *12,918 873 8,200
$500,000 under $1,000,000......................................................................... 491 473 12,814 *17 *3,577 473 11,107
6
$1,000,000 under $10,000,000......................................................................... 33 631 110,931 49 36,079 616 54,572
$10,000,000 or more......................................................................... 70 70 120,099 11 27,294 68 55,720
Operating charitable trusts
Total............................................................................ 189 189 3,523 *166 *844 24 1,155
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *164 *164 *785 *164 *785 -- --
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... *17 *17 *314 -- -- *17 *566
$1,000,000 under $10,000,000......................................................................... 7 7 1,725 2 58 6 438
$10,000,000 or more......................................................................... 1 1 699 -- -- 1 151
Grantmaking charitable trusts
Total............................................................................ 2,671 2,653 253,992 358 66,967 2,603 130,095
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *654 *1,342 *164 *589 *654 *1,386
$100,000 under $500,000......................................................................... 838 838 16,114 *122 *6,056 803 7,601
$500,000 under $1,000,000......................................................................... 491 473 12,814 *17 *3,577 473 11,107
6
$1,000,000 under $10,000,000......................................................................... 17 617 102,924 44 29,450 604 54,129
$10,000,000 or more......................................................................... 71 71 120,797 11 27,294 69 55,871
Grantmaking-nonoperating charitable trusts
Total............................................................................ 2,666 2,648 252,931 357 66,957 2,599 129,633
Zero or unreported..................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *654 *1,342 *164 *589 *654 *1,386
$100,000 under $500,000......................................................................... 838 838 16,114 *122 *6,056 803 7,601
$500,000 under $1,000,000......................................................................... 491 473 12,814 *17 *3,577 473 11,107
6
$1,000,000 under $10,000,000......................................................................... 13 613 102,562 43 29,440 601 53,819
$10,000,000 or more......................................................................... 70 70 120,099 11 27,294 68 55,720
Grantmaking-operating charitable trusts
Total............................................................................ 5 5 1,061 1 10 4 461
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... -- -- -- -- -- -- --
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... -- -- -- -- -- -- --
$1,000,000 under $10,000,000......................................................................... 4 4 362 1 10 3 311
$10,000,000 or more......................................................................... 1 1 699 -- -- 1 151
Footnotes at end of table.
nue
Net gain (less loss)
from sales of assets
Number Amount
of returns
(8) (9)
2,565 22,819
-- --
*654 *-645
785 849
456 -3,257
599 8,827
71 17,045
2,542 23,454
-- --
*654 *-645
785 849
438 -2,993
594 9,142
70 17,101
23 -636
-- --
-- --
-- --
*17 *-265
5 -315
1 -56
2,496 22,913
-- --
*654 *-645
750 720
438 -2,993
582 8,785
71 17,045
2,493 22,931
-- --
*654 *-645
750 720
438 -2,993
580 8,747
70 17,101
3 -18
-- --
-- --
-- --
-- --
2 38
1 -56
Table 2.--Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected
Financial Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets, Reporting
Year 2001--Continued
[All figures are estimates based on a sample--money amounts are in thousands dollars]
Excess of revenue Disbursements
Type of trust, Total expenses (less loss) Net investment income for exempt
asset size over expenses purposes
Number Amount Number Amount Number Amount Number
of returns of returns of returns of returns
(10) (11) (12) (13) (14) (15) (16)
All charitable trusts
Total............................................................................ 2,939 282,832 2,942 -10,370 2,589 233,840 2,916
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *818 *3,245 *818 *-1,117 *491 *1,175 *818
$100,000 under $500,000......................................................................... 907 14,321 907 9,432 907 10,965 890
$500,000 under $1,000,000......................................................................... 508 21,786 508 -8,658 491 13,630 508
6
$1,000,000 under $10,000,000......................................................................... 35 121,020 638 -8,364 629 103,346 629
$10,000,000 or more......................................................................... 71 122,460 71 -1,662 71 104,724 71
Nonoperating charitable trusts
Total............................................................................ 2,751 276,544 2,753 -7,605 2,564 232,677 2,727
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *1,557 *654 *-214 *491 *1,175 *654
$100,000 under $500,000......................................................................... 907 14,321 907 9,432 907 10,965 890
$500,000 under $1,000,000......................................................................... 491 21,249 491 -8,435 473 13,072 491
6
$1,000,000 under $10,000,000......................................................................... 29 118,673 631 -7,742 623 102,777 622
$10,000,000 or more......................................................................... 70 120,744 70 -645 70 104,688 70
Operating charitable trusts
Total............................................................................ 188 6,288 189 -2,765 24 1,163 189
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *164 *1,688 *164 *-903 -- -- *164
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... *17 *537 *17 *-223 *17 *558 *17
$1,000,000 under $10,000,000......................................................................... 6 2,347 7 -622 6 569 7
$10,000,000 or more......................................................................... 1 1,716 1 -1,017 1 36 1
Grantmaking charitable trusts
Total............................................................................ 2,670 278,087 2,670 -24,095 2,483 226,857 2,671
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *1,557 *654 *-214 *491 *1,175 *654
$100,000 under $500,000......................................................................... 838 14,191 838 1,923 838 10,219 838
$500,000 under $1,000,000......................................................................... 491 21,249 491 -8,435 473 13,072 491
6
$1,000,000 under $10,000,000......................................................................... 16 118,630 616 -15,706 610 97,667 617
$10,000,000 or more......................................................................... 71 122,460 71 -1,662 71 104,724 71
Grantmaking-nonoperating charitable trusts
Total............................................................................ 2,666 275,856 2,665 -22,925 2,478 226,343 2,666
Zero or unreported..................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *1,557 *654 *-214 *491 *1,175 *654
$100,000 under $500,000......................................................................... 838 14,191 838 1,923 838 10,219 838
$500,000 under $1,000,000......................................................................... 491 21,249 491 -8,435 473 13,072 491
6
$1,000,000 under $10,000,000......................................................................... 13 118,115 612 -15,554 606 97,189 613
$10,000,000 or more......................................................................... 70 120,744 70 -645 70 104,688 70
Grantmaking-operating charitable trusts
Total............................................................................ 4 2,231 5 -1,170 5 514 5
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... -- -- -- -- -- -- --
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... -- -- -- -- -- -- --
$1,000,000 under $10,000,000......................................................................... 3 515 4 -152 4 478 4
$10,000,000 or more......................................................................... 1 1,716 1 -1,017 1 36 1
Footnotes at end of table.
Disbursements
for exempt
purposes
Amount
(17)
251,900
--
*2,129
12,463
18,887
106,240
112,180
248,146
--
*1,227
12,463
18,379
104,843
111,234
3,754
--
*903
--
*509
1,397
946
249,394
--
*1,227
12,398
18,379
105,210
112,180
247,975
--
*1,227
12,398
18,379
104,738
111,234
1,419
--
--
--
--
473
946
Table 2.--Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected
Financial Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets, Reporting
Year 2001--Continued
[All figures are estimates based on a sample--money amounts are in thousands dollars]
Contributions, Excise tax on Total
Type of trust, gifts, and net investment Total assets (book value) investment assets
asset size grants paid [1] Income (book value)
Number Amount Number Amount Number Amount Number
of returns of returns of returns of returns
(18) (19) (20) (21) (22) (23) (24)
All charitable trusts
Total............................................................................ 2,671 233,700 2,561 3,226 2,943 4,023,535 2,776
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *978 *491 *19 *818 *29,952 *654
$100,000 under $500,000......................................................................... 838 11,131 890 182 907 244,509 907
$500,000 under $1,000,000......................................................................... 491 17,329 491 185 508 351,522 508
6
$1,000,000 under $10,000,000......................................................................... 17 99,597 619 1,417 639 1,648,983 635
$10,000,000 or more......................................................................... 71 104,665 71 1,424 71 1,748,569 71
Nonoperating charitable trusts
Total............................................................................ 2,666 232,734 2,537 3,205 2,754 3,978,208 2,750
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *978 *491 *19 *654 *28,399 *654
$100,000 under $500,000......................................................................... 838 11,131 890 182 907 244,509 907
$500,000 under $1,000,000......................................................................... 491 17,329 473 173 491 335,788 491
6
$1,000,000 under $10,000,000......................................................................... 13 99,154 613 1,407 632 1,626,836 628
$10,000,000 or more......................................................................... 70 104,142 70 1,423 70 1,742,675 70
Operating charitable trusts
Total............................................................................ 5 966 24 21 189 45,327 25
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... -- -- -- -- *164 *1,553 --
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... -- -- *17 *11 *17 *15,734 *17
$1,000,000 under $10,000,000......................................................................... 4 443 6 9 7 22,147 7
$10,000,000 or more......................................................................... 1 523 1 1 1 5,894 1
Grantmaking charitable trusts
Total............................................................................ 2,671 233,700 2,475 3,095 2,671 3,934,937 2,669
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *978 *491 *19 *654 *28,399 *654
$100,000 under $500,000......................................................................... 838 11,131 838 172 838 223,876 838
$500,000 under $1,000,000......................................................................... 491 17,329 473 173 491 335,788 491
6
$1,000,000 under $10,000,000......................................................................... 17 99,597 602 1,307 617 1,598,305 615
$10,000,000 or more......................................................................... 71 104,665 71 1,424 71 1,748,569 71
Grantmaking-nonoperating charitable trusts
Total............................................................................ 2,666 232,734 2,470 3,087 2,666 3,916,542 2,664
Zero or unreported..................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *978 *491 *19 *654 *28,399 *654
$100,000 under $500,000......................................................................... 838 11,131 838 172 838 223,876 838
$500,000 under $1,000,000......................................................................... 491 17,329 473 173 491 335,788 491
6
$1,000,000 under $10,000,000......................................................................... 13 99,154 598 1,299 613 1,585,804 611
$10,000,000 or more......................................................................... 70 104,142 70 1,423 70 1,742,675 70
Grantmaking-operating charitable trusts
Total............................................................................ 5 966 5 9 5 18,395 5
Zero or unreported..................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... -- -- -- -- -- -- --
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... -- -- -- -- -- -- --
$1,000,000 under $10,000,000......................................................................... 4 443 4 8 4 12,501 4
$10,000,000 or more......................................................................... 1 523 1 1 1 5,894 1
Footnotes at end of table.
Total Investments in securities (book value)
investment assets
(book value)
Amount
(25)
3,930,637
--
*28,379
239,596
348,460
1,604,200
1,710,001
3,894,649
--
*28,379
239,596
333,599
1,586,273
1,706,801
35,988
--
--
--
*14,861
17,927
3,200
3,853,403
--
*28,379
218,972
333,599
1,562,452
1,710,001
3,837,862
--
*28,379
218,972
333,599
1,550,111
1,706,801
15,541
--
--
--
--
12,341
3,200
Table 2.--Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected
Financial Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets, Reporting
Year 2001--Continued
[All figures are estimates based on a sample--money amounts are in thousands dollars]
Investments in securities (book value)
Type of trust, Total Government Corporate Corporate
asset size obligations stock bonds
Number Amount Number Amount Number Amount Number
of returns of returns of returns of returns
(26) (27) (28) (29) (30) (31) (32)
All charitable trusts
Total............................................................................ 2,509 3,179,013 814 448,550 2,180 1,989,657 1,141
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *26,838 *164 *5,714 *491 *21,124 --
$100,000 under $500,000......................................................................... 715 174,545 175 15,538 593 94,656 454
$500,000 under $1,000,000......................................................................... 473 306,161 *123 *18,811 456 222,969 246
5
$1,000,000 under $10,000,000......................................................................... 99 1,352,429 308 173,990 575 880,200 389
$10,000,000 or more......................................................................... 67 1,319,040 45 234,497 65 770,709 52
Nonoperating charitable trusts
Total............................................................................ 2,484 3,146,716 811 441,589 2,155 1,976,320 1,119
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *26,838 *164 *5,714 *491 *21,124 --
$100,000 under $500,000......................................................................... 715 174,545 175 15,538 593 94,656 454
$500,000 under $1,000,000......................................................................... 456 294,075 *123 *18,811 438 219,391 229
5
$1,000,000 under $10,000,000......................................................................... 92 1,335,163 305 167,028 569 873,313 385
$10,000,000 or more......................................................................... 66 1,316,095 45 234,497 64 767,836 51
Operating charitable trusts
Total............................................................................ 25 32,297 3 6,962 24 13,338 22
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... -- -- -- -- -- -- --
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... *17 *12,086 -- -- *17 *3,578 *17
$1,000,000 under $10,000,000......................................................................... 7 17,266 3 6,962 6 6,887 4
$10,000,000 or more......................................................................... 1 2,945 -- -- 1 2,873 1
Grantmaking charitable trusts
Total............................................................................ 2,405 3,116,072 770 440,924 2,111 1,954,575 1,081
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *26,838 *164 *5,714 *491 *21,124 --
$100,000 under $500,000......................................................................... 646 155,943 *140 *11,457 558 88,302 419
$500,000 under $1,000,000......................................................................... 456 294,075 *123 *18,811 438 219,391 229
5
$1,000,000 under $10,000,000......................................................................... 82 1,320,176 299 170,444 559 855,049 381
$10,000,000 or more......................................................................... 67 1,319,040 45 234,497 65 770,709 52
Grantmaking-nonoperating charitable trusts
Total............................................................................ 2,400 3,101,050 768 434,739 2,107 1,947,935 1,078
Zero or unreported..................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *26,838 *164 *5,714 *491 *21,124 --
$100,000 under $500,000......................................................................... 646 155,943 *140 *11,457 558 88,302 419
$500,000 under $1,000,000......................................................................... 456 294,075 *123 *18,811 438 219,391 229
5
$1,000,000 under $10,000,000......................................................................... 78 1,308,099 297 164,259 556 851,282 379
$10,000,000 or more......................................................................... 66 1,316,095 45 234,497 64 767,836 51
Grantmaking-operating charitable trusts
Total............................................................................ 5 15,022 2 6,185 4 6,641 3
Zero or unreported..................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... -- -- -- -- -- -- --
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... -- -- -- -- -- -- --
$1,000,000 under $10,000,000......................................................................... 4 12,077 2 6,185 3 3,768 2
$10,000,000 or more......................................................................... 1 2,945 -- -- 1 2,873 1
Footnotes at end of table.
Corporate
bonds
Amount
(33)
740,805
--
--
64,351
64,381
298,239
313,834
728,808
--
--
64,351
55,873
294,821
313,763
11,998
--
--
--
*8,508
3,418
72
720,573
--
--
56,183
55,873
294,682
313,834
718,377
--
--
56,183
55,873
292,558
313,763
2,196
--
--
--
--
2,124
72
Table 2.--Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected
Financial Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets, Reporting
Year 2001--Continued
[All figures are estimates based on a sample--money amounts are in thousands dollars]
Total assets Total Investments in securities (fair market value)
Type of trust, (fair market value) investment assets Total Government
asset size (fair market value) obligations
Number Amount Number Amount Number Amount Number
of returns of returns of returns of returns
(34) (35) (36) (37) (38) (39) (40)
All charitable trusts
Total............................................................................ 2,944 4,592,667 2,776 4,493,528 2,526 3,675,245 834
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *818 *30,642 *654 *29,069 *654 *27,528 *164
$100,000 under $500,000......................................................................... 907 250,190 907 245,908 733 180,060 192
$500,000 under $1,000,000......................................................................... 508 360,200 508 357,138 473 310,897 *123
6
$1,000,000 under $10,000,000......................................................................... 40 1,854,579 635 1,802,975 599 1,531,318 310
$10,000,000 or more......................................................................... 71 2,097,057 71 2,058,438 67 1,625,441 45
Nonoperating charitable trusts
Total............................................................................ 2,755 4,532,723 2,750 4,444,354 2,501 3,630,366 831
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *29,089 *654 *29,069 *654 *27,528 *164
$100,000 under $500,000......................................................................... 907 250,190 907 245,908 733 180,060 192
$500,000 under $1,000,000......................................................................... 491 345,187 491 342,998 456 299,533 *123
6
$1,000,000 under $10,000,000......................................................................... 33 1,828,175 628 1,782,221 592 1,511,225 307
$10,000,000 or more......................................................................... 70 2,080,083 70 2,044,157 66 1,612,019 45
Operating charitable trusts
Total............................................................................ 189 59,944 25 49,174 25 44,879 3
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *164 *1,553 -- -- -- -- --
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... *17 *15,013 *17 *14,140 *17 *11,365 --
$1,000,000 under $10,000,000......................................................................... 7 26,404 7 20,753 7 20,093 3
$10,000,000 or more......................................................................... 1 16,974 1 14,280 1 13,421 --
Grantmaking charitable trusts
Total............................................................................ 2,671 4,496,631 2,669 4,413,764 2,422 3,612,864 790
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *29,089 *654 *29,069 *654 *27,528 *164
$100,000 under $500,000......................................................................... 838 229,539 838 225,267 663 161,512 *157
$500,000 under $1,000,000......................................................................... 491 345,187 491 342,998 456 299,533 *123
6
$1,000,000 under $10,000,000......................................................................... 17 1,795,759 615 1,757,992 582 1,498,850 301
$10,000,000 or more......................................................................... 71 2,097,057 71 2,058,438 67 1,625,441 45
Grantmaking-nonoperating charitable trusts
Total............................................................................ 2,666 4,464,236 2,664 4,384,223 2,417 3,584,446 788
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *29,089 *654 *29,069 *654 *27,528 *164
$100,000 under $500,000......................................................................... 838 229,539 838 225,267 663 161,512 *157
$500,000 under $1,000,000......................................................................... 491 345,187 491 342,998 456 299,533 123
6
$1,000,000 under $10,000,000......................................................................... 13 1,780,338 611 1,742,731 578 1,483,853 299
$10,000,000 or more......................................................................... 70 2,080,083 70 2,044,157 66 1,612,019 45
Grantmaking-operating charitable trusts
Total............................................................................ 5 32,396 5 29,541 5 28,418 2
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... -- -- -- -- -- -- --
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... -- -- -- -- -- -- --
$1,000,000 under $10,000,000......................................................................... 4 15,421 4 15,261 4 14,997 2
$10,000,000 or more......................................................................... 1 16,974 1 14,280 1 13,421 --
Footnotes at end of table.
Investments in securities (fair market value)--continued
Government
obligations
Amount
(41)
464,979
--
*6,275
17,910
*19,379
181,803
239,612
457,954
--
*6,275
17,910
*19,379
174,777
239,612
7,025
--
--
--
--
7,025
--
457,166
--
*6,275
*13,747
*19,379
178,153
239,612
450,916
--
*6,275
*13,747
19,379
171,902
239,612
6,250
--
--
--
--
6,250
--
Table 2.--Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected
Financial Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets, Reporting
Year 2001--Continued
[All figures are estimates based on a sample--money amounts are in thousands dollars]
Investments in securities (fair market value)--continued
Type of trust, Corporate Corporate Net worth (book value) Noncharitable-use assets
asset size stock bonds
Number Amount Number Amount Number Amount Number
of returns of returns of returns of returns
(42) (43) (44) (45) (46) (47) (48)
All charitable trusts
Total............................................................................ 2,180 2,455,415 1,139 754,851 2,943 4,009,530 2,942
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *491 *21,253 -- -- *818 *29,919 *818
$100,000 under $500,000......................................................................... 593 95,154 471 66,996 907 244,252 907
$500,000 under $1,000,000......................................................................... 456 229,432 229 62,087 508 350,110 508
5
$1,000,000 under $10,000,000......................................................................... 75 1,043,503 387 306,013 639 1,638,594 638
$10,000,000 or more......................................................................... 65 1,066,074 52 319,754 71 1,746,655 71
Nonoperating charitable trusts
Total............................................................................ 2,155 2,429,672 1,117 742,740 2,754 3,972,040 2,753
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *491 *21,253 -- -- *654 *28,366 *654
$100,000 under $500,000......................................................................... 593 95,154 471 66,996 907 244,252 907
$500,000 under $1,000,000......................................................................... 438 226,714 211 53,440 491 335,248 491
5
$1,000,000 under $10,000,000......................................................................... 69 1,033,893 383 302,555 632 1,622,310 631
$10,000,000 or more......................................................................... 64 1,052,659 51 319,748 70 1,741,863 70
Operating charitable trusts
Total............................................................................ 24 25,743 22 12,111 189 37,490 189
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... -- -- -- -- *164 *1,553 *164
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... *17 *2,718 *17 *8,647 *17 *14,861 *17
$1,000,000 under $10,000,000......................................................................... 6 9,610 4 3,458 7 16,284 7
$10,000,000 or more......................................................................... 1 13,415 1 6 1 4,792 1
Grantmaking charitable trusts
Total............................................................................ 2,111 2,421,251 1,079 734,446 2,671 3,922,989 2,671
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *491 *21,253 -- -- *654 *28,366 *654
$100,000 under $500,000......................................................................... 558 88,912 436 58,853 838 223,618 838
$500,000 under $1,000,000......................................................................... 438 226,714 211 53,440 491 335,248 491
5
$1,000,000 under $10,000,000......................................................................... 59 1,018,299 379 302,398 617 1,589,101 617
$10,000,000 or more......................................................................... 65 1,066,074 52 319,754 71 1,746,655 71
Grantmaking-nonoperating charitable trusts
Total............................................................................ 2,107 2,401,227 1,076 732,303 2,666 3,910,793 2,666
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *491 *21,253 -- -- *654 *28,366 *654
$100,000 under $500,000......................................................................... 558 88,912 436 58,853 838 223,618 838
$500,000 under $1,000,000......................................................................... 438 226,714 211 53,440 491 335,248 491
5
$1,000,000 under $10,000,000......................................................................... 56 1,011,690 377 300,261 613 1,581,696 613
$10,000,000 or more......................................................................... 64 1,052,659 51 319,748 70 1,741,863 70
Grantmaking-operating charitable trusts
Total............................................................................ 4 20,024 3 2,143 5 12,197 5
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... -- -- -- -- -- -- --
$100,000 under $500,000......................................................................... -- -- -- -- -- -- --
$500,000 under $1,000,000......................................................................... -- -- -- -- -- -- --
$1,000,000 under $10,000,000......................................................................... 3 6,610 2 2,137 4 7,405 4
$10,000,000 or more......................................................................... 1 13,415 1 6 1 4,792 1
Footnotes at end of table.
SOURCE:
Noncharitable-use assets
Amount
(49)
4,708,548
--
*30,496
243,881
371,413
1,876,268
2,186,490
4,651,943
--
*28,966
243,881
357,263
1,851,531
2,170,301
56,605
--
*1,530
--
*14,149
24,737
16,189
4,625,541
--
*28,966
226,146
357,263
1,826,675
2,186,490
4,594,064
--
*28,966
226,146
357,263
1,811,386
2,170,301
31,478
--
--
--
--
15,288
16,189
SOURCE: IRS, Statistics of Income Bulletin, Fall 2004, Publication 1136. (Rev. 12-04.)
Table 2.--Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected
Financial Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets, Reporting
Year 2001--Continued
[All figures are estimates based on a sample--money amounts are in thousands dollars]
Minimum Undistributed
Type of trust, investment Distributable amount Qualifying distributions income
asset size return for 2001
Number Amount Number Amount Number Amount Number
of returns of returns of returns of returns
(50) (51) (52) (53) (54) (55) (56)
All charitable trusts
Total............................................................................ 2,942 234,941 2,749 228,287 2,917 254,168 2,105
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *818 *1,525 *654 *1,429 *818 *2,129 *491
$100,000 under $500,000......................................................................... 907 12,170 907 12,101 890 12,463 715
$500,000 under $1,000,000......................................................................... 508 18,571 491 17,784 508 18,887 437
6
$1,000,000 under $10,000,000......................................................................... 38 93,546 627 91,098 630 108,408 422
$10,000,000 or more......................................................................... 71 109,129 70 105,875 71 112,280 39
Nonoperating charitable trusts
Total............................................................................ 2,753 232,110 2,749 228,287 2,728 249,846 2,105
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *1,448 *654 *1,429 *654 *1,227 *491
$100,000 under $500,000......................................................................... 907 12,170 907 12,101 890 12,463 715
$500,000 under $1,000,000......................................................................... 491 17,863 491 17,784 491 18,379 437
6
$1,000,000 under $10,000,000......................................................................... 31 92,309 627 91,098 623 106,443 422
$10,000,000 or more......................................................................... 70 108,320 70 105,875 70 111,334 39
Operating charitable trusts
Total............................................................................ 189 2,830 N/A N/A 189 4,322 N/A
Zero or unreported......................................................................... -- -- N/A N/A -- -- N/A
$1 under $100,000......................................................................... *164 *77 N/A N/A *164 *903 N/A
$100,000 under $500,000......................................................................... -- -- N/A N/A -- -- N/A
$500,000 under $1,000,000......................................................................... *17 *707 N/A N/A *17 *509 N/A
$1,000,000 under $10,000,000......................................................................... 7 1,237 N/A N/A 7 1,964 N/A
$10,000,000 or more......................................................................... 1 809 N/A N/A 1 946 N/A
Grantmaking charitable trusts
Total............................................................................ 2,671 231,026 2,665 225,745 2,671 250,718 2,024
Zero or unreported......................................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *1,448 *654 *1,429 *654 *1,227 *491
$100,000 under $500,000......................................................................... 838 11,307 838 11,306 838 12,398 646
$500,000 under $1,000,000......................................................................... 491 17,863 491 17,784 491 18,379 437
6
$1,000,000 under $10,000,000......................................................................... 17 91,278 612 89,351 617 106,434 411
$10,000,000 or more......................................................................... 71 109,129 70 105,875 71 112,280 39
Grantmaking-nonoperating charitable trusts
Total............................................................................ 2,666 229,452 2,665 225,745 2,666 249,113 2,024
Zero or unreported..................................................... -- -- -- -- -- -- --
$1 under $100,000......................................................................... *654 *1,448 *654 *1,429 *654 *1,227 *491
$100,000 under $500,000......................................................................... 838 11,307 838 11,306 838 12,398 646
$500,000 under $1,000,000......................................................................... 491 17,863 491 17,784 491 18,379 437
6
$1,000,000 under $10,000,000......................................................................... 13 90,514 612 89,351 613 105,775 411
$10,000,000 or more......................................................................... 70 108,320 70 105,875 70 111,334 39
Grantmaking-operating charitable trusts
Total............................................................................ 5 1,574 N/A N/A 5 1,605 N/A
Zero or unreported......................................................................... -- -- N/A N/A -- -- N/A
$1 under $100,000......................................................................... -- -- N/A N/A -- -- N/A
$100,000 under $500,000......................................................................... -- -- N/A N/A -- -- N/A
$500,000 under $1,000,000......................................................................... -- -- N/A N/A -- -- N/A
$1,000,000 under $10,000,000......................................................................... 4 764 N/A N/A 4 659 N/A
$10,000,000 or more......................................................................... 1 809 N/A N/A 1 946 N/A
N/A--Not applicable.
* Estimate should be used with caution because of the small number of sample returns on which it is based.
[1] The data shown in columns 18 and 19 are based on the amount of contributions, gifts, and grants that charitable trusts actually disbursed for charitable purposes for 2000 using
the cash receipts and disbursement method of accounting. These amounts differ somewhat from those reported as contributions, gifts, and grants paid shown in the income
statement because charitable trusts may use either the cash receipts and disbursement or the accrual method of accounting.
NOTE: Detail may not add to totals because of rounding.
SOURCE: IRS, Statistics of Income Bulletin, Fall 2004, Publication 1136. (Rev. 12-04.)
Undistributed Excess distributions
income carryover
for 2001 to 2002
Amount Number Amount
of returns
(57) (58) (59)
97,249 644 79,342
-- -- --
*811 *164 *624
6,583 192 4,459
12,781 *53 *3,414
43,159 204 48,039
33,916 31 22,807
97,249 644 79,342
-- -- --
*811 *164 *624
6,583 192 4,459
12,781 *53 *3,414
43,159 204 48,039
33,916 31 22,807
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A
95,342 640 79,013
-- -- --
*811 *164 *624
5,836 192 4,459
12,781 *53 *3,414
41,999 200 47,709
33,916 31 22,807
95,342 640 79,013
-- -- --
*811 *164 *624
5,836 192 4,459
12,781 *53 *3,414
41,999 200 47,709
33,916 31 22,807
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A
N/A N/A N/A