Exempt Organization Business Income Tax Return. OMB No Form 990-T (and proxy tax under section 6033(e))

Transcription

1 Exept Organization Business ncoe Tax Return OMB No For 990-T (and proxy tax under section 6033(e)) Departent of the Treasury nternal Revenue Service A Check box if address changed 529(a) C Book value of all assets at end of year For calendar year 2013 or other tax year beginning 07/01, 2013, and ending 06/30, See separate instructions. nforation about For 990-T and its instructions is available at Do not enter SSN nubers on this for as it ay be ade public if your organization is a 501(c). Nae of organization ( Check box if nae changed and see instructions.) D F City or town, state or province, country, and ZP or foreign postal code Group exeption nuber (See instructions.) À¾µ Open to Public nspection for 501(c) Organizations Only Eployer identification nuber (Eployees' trust, see instructions.) COMBNED JEWSH PHLANTHROPES OF B Exept under section GREATER BOSTON, NC. X 501( C )( 3 ) Print Nuber, street, and roo or suite no. f a P.O. box, see instructions or 408(e) 220(e) E Type 408A 530(a) 126 HGH STREET Unrelated business activity codes (See instructions.) G Check organization type 501(c) corporation 501(c) trust 401(a) trust Other trust H Describe the organization's priary unrelated business activity. During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? Yes No f "Yes," enter the nae and identifying nuber of the parent corporation. J The books are in care of Telephone nuber Part Unrelated Trade or Business ncoe (A) ncoe (B) Expenses (C) Net 1a Gross receipts or sales b Less returns and allowances c Balance 1c 2 Cost of goods sold (Schedule A, line 7) 2 3 4a b c Gross profit. Subtract line 2 fro line 1c Capital gain net incoe (attach For 8949 and Schedule D) Net gain (loss) (For 4797, Part, line 17) (attach For 4797) Capital loss deduction for trusts ncoe (loss) fro partnerships and S corporations (attach stateent) Rent incoe (Schedule C) Unrelated debt-financed incoe (Schedule E) nterest, annuities, royalties, and rents fro controlled organizations (Schedule F) nvestent incoe of a section 501(c)(7), (9), or (17) organization (Schedule G) Exploited exept activity incoe (Schedule ) Advertising incoe (Schedule J) Other incoe (See instructions; attach schedule.) 13 Total. Cobine lines 3 through 12 Part BOSTON, MA X 3 4a 4b 4c ATTACHMENT 1 DAVD H STRONG ,314,125. 1,314,125. Deductions Not Taken Elsewhere (See instructions for liitations on deductions.) (Except for contributions, deductions ust be directly connected with the unrelated business incoe.) Copensation of officers, directors, and trustees (Schedule K) Salaries and wages Repairs and aintenance Bad debts nterest (attach schedule) Taxes and licenses Charitable contributions (See instructions for liitation rules.) Depreciation (attach For 4562) 21 Less depreciation claied on Schedule A and elsewhere on return 22a Depletion Contributions to deferred copensation plans Eployee benefit progras Excess exept expenses (Schedule ) Excess readership costs (Schedule J) Other deductions (attach schedule) Total deductions. Add lines 14 through 28 Unrelated business taxable incoe before net operating loss deduction. Subtract line 29 fro line 13 Net operating loss deduction (liited to the aount on line 30) Unrelated business taxable incoe before specific deduction. Subtract line 31 fro line 30 Specific deduction (Generally $1,000, but see line 33 instructions for exceptions.) Unrelated business taxable incoe. Subtract line 33 fro line 32. f line 33 is greater than line 32, enter the saller of zero or line b 27 ATTACHMENT ,018. For Paperwork Reduction Act Notice, see instructions. For 990-T (2013) 3E , , ,141. ATCH 2 244, ,902. ATCH 3 341, X 341, , , , , ,295. 1, ,295.

2 For 990-T (2013) Page 2 Part Tax Coputation 35 Organizations Taxable as Corporations. See instructions for tax coputation. Controlled group a ebers (sections 1561 and 1563) check here See instructions and: Enter your share of the $50,000, $25,000, and $9,925,000 taxable incoe brackets (in that order): $ $ $ b Enter organization's share of: Additional 5% tax (not ore than $11,750) $ Additional 3% tax (not ore than $100,000) $ the aount on line 34 fro: Tax rate schedule or Schedule D (For 1041) Proxy tax. See instructions Alternative iniu tax Total. Add lines 37 and 38 to line 35c or 36, whichever applies 39 c ncoe tax on the aount on line 34 35c 36 Trusts Taxable at Trust Rates. See instructions for tax coputation. ncoe tax on Part V Tax and Payents 40 a Foreign tax credit (corporations attach For 1118; trusts attach For 1116) 40a b Other credits (see instructions) 40b c General business credit. Attach For 3800 (see instructions) 40c d Credit for prior year iniu tax (attach For 8801 or 8827) 40d 41 Subtract line 40e fro line Total tax. Add lines 41 and a Payents: A 2012 overpayent credited to a b 2013 estiated tax payents 44b 39,975. c Tax deposited with For c 314,000. d Foreign organizations: Tax paid or withheld at source (see instructions) 44d e Backup withholding (see instructions) 44e f Credit for sall eployer health insurance preius (Attach For 8941) 44f g Other credits and payents: For 2439 For 4136 Other Total 44g 45 Total payents. Add lines 44a through 44g Estiated tax penalty (see instructions). Check if For 2220 is attached Tax due. f line 45 is less than the total of lines 43 and 46, enter aount owed Overpayent. f line 45 is larger than the total of lines 43 and 46, enter aount overpaid Enter the aount of line 48 you want: Credited to 2014 estiated tax 89,057. Refunded 49 e Total credits. Add lines 40a through 40d 40e 42 Other taxes. Check if fro: For 4255 For 8611 For 8697 For 8866 Other (attach schedule) 42 Part V Stateents Regarding Certain Activities and Other nforation (see instructions) 1 At any tie during the 2013 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? f YES, the organization ay have to file For TD F , Report of Foreign Bank and Financial Accounts. f YES, enter the nae of the foreign country here 2 During the tax year, did the organization receive a distribution fro, or was it the grantor of, or transferor to, a foreign trust? f YES, see instructions for other fors the organization ay have to file. 3 Enter the aount of tax-exept interest received or accrued during the tax year $ 1 nventory at beginning of year 1 6 nventory at end of year 6 2 Purchases 2 7 Cost of goods sold. Subtract line 3 Cost of labor 3 6 fro line 5. Enter here and in 4 a Additional section 263A costs Part, line 2 7 (attach schedule) 4a 8 Do the rules of section 263A (with respect to b Other costs (attach schedule) 4b property produced or acquired for resale) apply 5 Total. Add lines 1 through 4b 5 to the organization? Schedule A - Cost of Goods Sold. Enter ethod of inventory valuation Sign Here Under penalties of perjury, declare that have exained this return, including accopanying schedules and stateents, and to the best of y knowledge and belief, it is true, correct, and coplete. Declaration of preparer (other than taxpayer) is based on all inforation of which preparer has any knowledge. M Paid Preparer Use Only 3E COMBNED JEWSH PHLANTHROPES OF May the RS discuss this return with the preparer shown below Signature of officer Date Title (see instructions)? Yes No Print/Type preparer's nae Preparer's signature Date PTN Check if self-eployed M 264, , , , ,975. X ,057. ROBERT J BUTLER JR. P Fir's nae Fir's EN GRANT THORNTON LLP Fir's address 75 STATE STREET Phone no BOSTON, MA X Yes Yes No X X No X For 990-T (2013)

3 COMBNED JEWSH PHLANTHROPES OF For 990-T (2013) Page 3 Schedule C - Rent ncoe (Fro Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of property (a) Fro personal property (if the percentage of rent for personal property is ore than 10% but not ore than 50%) 2. Rent received or accrued (b) Fro real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or incoe) 3(a) Deductions directly connected with the incoe in coluns 2(a) and 2(b) (attach schedule) Total Total (c) Total incoe. Add totals of coluns 2(a) and 2(b). Enter here and on page 1, Part, line 6, colun (A) Schedule E - Unrelated Debt-Financed ncoe (see instructions) 1. Description of debt-financed property 4. Aount of average acquisition debt on or allocable to debt-financed property (attach schedule) 5. Average adjusted basis of or allocable to debt-financed property (attach schedule) 2. Gross incoe fro or allocable to debt-financed property 6. Colun 4 divided by colun 5 % % % % (b) Total deductions. Enter here and on page 1, Part, line 6, colun (B) 3. Deductions directly connected with or allocable to debt-financed property (a) Straight line depreciation (attach schedule) 7. Gross incoe reportable (colun 2 x colun 6) Enter here and on page 1, Part, line 7, colun (A). Totals Total dividends-received deductions included in colun 8 Schedule F - nterest, Annuities, Royalties, and Rents Fro Controlled Organizations (see instructions) Exept Controlled Organizations 1. Nae of controlled organization 2. Eployer identification nuber 3. Net unrelated incoe (loss) (see instructions) 4. Total of specified payents ade 5. Part of colun 4 that is included in the controlling organization's gross incoe (b) Other deductions (attach schedule) 8. Allocable deductions (colun 6 x total of coluns 3(a) and 3(b)) Enter here and on page 1, Part, line 7, colun (B). 6. Deductions directly connected with incoe in colun 5 Nonexept Controlled Organizations 7. Taxable ncoe 8. Net unrelated incoe (loss) (see instructions) 9. Total of specified payents ade Totals 10. Part of colun 9 that is included in the controlling organization's gross incoe Add coluns 5 and 10. Enter here and on page 1, Part, line 8, colun (A). 11. Deductions directly connected with incoe in colun 10 Add coluns 6 and 11. Enter here and on page 1, Part, line 8, colun (B). For 990-T (2013) 3E

4 For 990-T (2013) Page 4 Schedule G - nvestent ncoe of a Section 501(c)(7), (9), or (17) Organization (see instructions) 3. Deductions 4. Set-asides 5. Total deductions 1. Description of incoe 2. Aount of incoe directly connected (attach schedule) and set-asides (col. 3 (attach schedule) plus col. 4) Totals Enter here and on page 1, Part, line 9, colun (A). Schedule - Exploited Exept Activity ncoe, Other Than Advertising ncoe (see instructions) 1. Description of exploited activity Totals COMBNED JEWSH PHLANTHROPES OF Gross unrelated business incoe fro trade or business Enter here and on page 1, Part, line 10, col. (A). 3. Expenses directly connected with production of unrelated business incoe Enter here and on page 1, Part, line 10, col. (B). 4. Net incoe (loss) fro unrelated trade or business (colun 2 inus colun 3). f a gain, copute cols. 5 through 7. Schedule J - Advertising ncoe (see instructions) ncoe Fro Periodicals Reported on a Consolidated Basis Part 5. Gross incoe fro activity that is not unrelated business incoe 6. Expenses attributable to colun 5 Enter here and on page 1, Part, line 9, colun (B). 7. Excess exept expenses (colun 6 inus colun 5, but not ore than colun 4). Enter here and on page 1, Part, line Nae of periodical 2. Gross advertising incoe 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 inus col. 3). f a gain, copute cols. 5 through Circulation incoe 6. Readership costs 7. Excess readership costs (colun 6 inus colun 5, but not ore than colun 4). Totals (carry to Part, line (5)) Part ncoe Fro Periodicals Reported on a Separate Basis (For each periodical listed in Part, fill in coluns 2 through 7 on a line-by-line basis.) 1. Nae of periodical 2. Gross advertising incoe 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 inus col. 3). f a gain, copute cols. 5 through Circulation incoe 6. Readership costs 7. Excess readership costs (colun 6 inus colun 5, but not ore than colun 4). Totals fro Part Totals, Part (lines 1-5) Enter here and on page 1, Part, line 11, col. (A). Enter here and on page 1, Part line 11, col. (B). Schedule K - Copensation of Officers, Directors, and Trustees (see instructions) 1. Nae 2. Title 3. Percent of tie devoted to business % % % Total. Enter here and on page 1, Part, line 14 % Enter here and on page 1, Part, line Copensation attributable to unrelated business For 990-T (2013) 3E

5 COMBNED JEWSH PHLANTHROPES OF ATTACHMENT 1 ORGANZATON'S PRMARY UNRELATED BUSNESS ACTVTY. ADMNSTRATVE SUPPORT & PARTNERSHP NVESTMENT

6 COMBNED JEWSH PHLANTHROPES OF ATTACHMENT 2 FORM 990T - LNE 5 -NCOME (LOSS) FROM PARTNERSHPS NVESTMENT N LMTED PARTNERSHP 244,141. NCOME (LOSS) FROM PARTNERSHPS 244,141.

7 COMBNED JEWSH PHLANTHROPES OF ATTACHMENT 3 PART - LNE 12 - OTHER NCOME ACCOUNTNG FEES FROM JCEP ADMNSTRATVE FEE DSABLTES TRUSTS 325, ,000. PLANNED GVNG FEES 5,126. OTHER 1,776. PART - LNE 12 - OTHER NCOME 341,902.

8 COMBNED JEWSH PHLANTHROPES OF ATTACHMENT 4 FORM 990T - PART - LNE 28 - TOTAL OTHER DEDUCTONS SUPPLES & POSTAGE JCEP OCCUPANCY & ADMNSTRATON JCEP 2, ,976. DRECT TV PAYMENTS 1,212. TAX RETURN PREPARATON FEES 33,850. PART - LNE 28 - OTHER DEDUCTONS 63,018.

9 SCHEDULE D (For 1120) Departent of the Treasury nternal Revenue Service Nae Capital Gains and Losses OMB No Attach to For 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-C-DSC, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-RET, 1120-RC, 1120-SF, or certain Fors 990-T. nforation about Schedule D (For 1120) and its separate instructions is at À¾µ Eployer identification nuber COMBNED JEWSH PHLANTHROPES OF GREATER BOSTON, NC Part Short-Ter Capital Gains and Losses - Assets Held One Year or Less See instructions for how to figure the aounts to enter on the lines below. This for ay be easier to coplete if you round off cents to whole dollars. 1a Totals for all short-ter transactions reported on For 1099-B for which basis was reported to the RS and for which you have no adjustents (see instructions). However, if you choose to report all these transactions on For 8949, leave this line blank and go to line 1b 1b Totals for all transactions reported on For(s) 8949 with Box A checked 2 Totals for all transactions reported on For(s) 8949 with Box B checked 3 Totals for all transactions reported on For(s) 8949 with Box C checked (d) Proceeds (sales price) Short-ter capital gain fro installent sales fro For 6252, line 26 or 37 Short-ter capital gain or (loss) fro like-kind exchanges fro For 8824 Unused capital loss carryover (attach coputation) (e) Cost (or other basis) 7 Net short-ter capital gain or (loss). Cobine lines 1a through 6 in colun h Part Long-Ter Capital Gains and Losses - Assets Held More Than One Year See instructions for how to figure the aounts to enter on the lines below. This for ay be easier to coplete if you round off cents to whole dollars. 8a Totals for all long-ter transactions reported on For 1099-B for which basis was reported to the RS and for which you have no adjustents (see instructions). However, if you choose to report all these transactions on For 8949, (g) Adjustents to gain or loss fro For(s) 8949, Part, line 2, colun (g) (d) Proceeds (sales price) (e) Cost (or other basis) (g) Adjustents to gain or loss fro For(s) 8949, Part, line 2, colun (g) leave this line blank and go to line 8b 8b Totals for all transactions reported on For(s) 8949 with Box D checked 9 Totals for all transactions reported on For(s) 8949 with Box E checked 10 Totals for all transactions reported on For(s) 8949 with Box F checked 11 Enter gain fro For 4797, line 7 or 9 12 Long-ter capital gain fro installent sales fro For 6252, line 26 or Long-ter capital gain or (loss) fro like-kind exchanges fro For Capital gain distributions (see instructions) 15 Net long-ter capital gain or (loss). Cobine lines 8a through 14 in colun h Part Suary of Parts and Enter excess of net short-ter capital gain (line 7) over net long-ter capital loss (line 15) Net capital gain. Enter excess of net long-ter capital gain (line 15) over net short-ter capital loss (line 7) Add lines 16 and 17. Enter here and on For 1120, page 1, line 8, or the proper line on other returns (h) Gain or (loss) Subtract colun (e) fro colun (d) and cobine the result with colun (g) 92, ,810. ( ) 92,810. (h) Gain or (loss) Subtract colun (e) fro colun (d) and cobine the result with colun (g) 334, , , , , , ,082. Note. f losses exceed gains, see Capital losses in the instructions. For Paperwork Reduction Act Notice, see the nstructions for For Schedule D (For 1120) (2013) 3E

10 For 8949 Departent of the Treasury nternal Revenue Service Nae(s) shown on return Sales and Other Dispositions of Capital Assets OMB No nforation about For 8949 and its separate instructions is at À¾µ Attachent File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D. Sequence No. 12A Social security nuber or taxpayer identification nuber COMBNED JEWSH PHLANTHROPES OF GREATER BOSTON, NC Most brokers issue their own substitute stateent instead of using For 1099-B. They also ay provide basis inforation (usually your cost) to you on the stateent even if it is not reported to the RS. Before you check Box A, B, or C below, deterine whether you received any stateent(s) and, if so, the transactions for which basis was reported to the RS. Brokers are required to report basis to the RS for ost stock you bought in 2011 or later. Part Short-Ter. Transactions involving capital assets you held one year or less are short-ter. For long-ter transactions, see page 2. Note. You ay aggregate all short-ter transactions reported on For(s) 1099-B showing basis was reported to the RS and for which no adjustents or codes are required. Enter the total directly on Schedule D, line 1a; you are not required to report these transactions on For 8949 (see instructions). You ust check Box A, B, or C below. Check only one box. f ore than one box applies for your short-ter transactions, coplete a separate For 8949, page 1, for each applicable box. f you have ore short-ter transactions than will fit on this page for one or ore of the boxes, coplete as any fors with the sae box checked as you need. X 1 (A) Short-ter transactions reported on For(s) 1099-B showing basis was reported to the RS (see Note above) (B) Short-ter transactions reported on For(s) 1099-B showing basis was not reported to the RS (C) Short-ter transactions not reported to you on For 1099-B (a) Description of property (Exaple: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold or disposed (Mo., day, yr.) (d) Proceeds (sales price) (see instructions) (e) Cost or other basis. See the Note below and see Colun (e) in the separate instructions Adjustent, if any, to gain or loss. f you enter an aount in colun (g), enter a code in colun (f). See the separate instructions. (f) Code(s) fro instructions (g) Aount of adjustent (h) Gain or (loss). Subtract colun (e) fro colun (d) and cobine the result with colun (g) PARTNERSHP FLOW THROUGH VAROUS VAROUS 92, , Totals. Add the aounts in coluns (d), (e), (g), and (h) (subtract negative aounts). Enter each total here and include on your Schedule D, line 1b (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box C above is 92, ,810. checked) Note. f you checked Box A above but the basis reported to the RS was incorrect, enter in colun (e) the basis as reported to the RS, and enter an adjustent in colun (g) to correct the basis. See Colun (g) in the separate instructions for how to figure the aount of the adjustent. For Paperwork Reduction Act Notice, see your tax return instructions. For 8949 (2013) 3X

11 For 8949 (2013) Attachent Sequence No. 12A Page 2 Nae(s) shown on return. (Nae and SSN or taxpayer identification no. not required if shown on other side.) Social security nuber or taxpayer identification nuber Most brokers issue their own substitute stateent instead of using For 1099-B. They also ay provide basis inforation (usually your cost) to you on the stateent even if it is not reported to the RS. Before you check Box D, E, or F below, deterine whether you received any stateent(s) and, if so, the transactions for which basis was reported to the RS. Brokers are required to report basis to the RS for ost stock you bought in 2011 or later. Part Long-Ter. Transactions involving capital assets you held ore than one year are long ter. For short-ter transactions, see page 1. Note. You ay aggregate all long-ter transactions reported on For(s) 1099-B showing basis was reported to the RS and for which no adjustents or codes are required. Enter the total directly on Schedule D, line 8a; you are not required to report these transactions on For 8949 (see instructions). You ust check Box D, E, or F below. Check only one box. f ore than one box applies for your long-ter transactions, coplete a separate For 8949, page 2, for each applicable box. f you have ore long-ter transactions than will fit on this page for one or ore of the boxes, coplete as any fors with the sae box checked as you need. (D) Long-ter transactions reported on For(s) 1099-B showing basis was reported to the RS (see Note above) (E) Long-ter transactions reported on For(s) 1099-B showing basis was not reported to the RS X (F) Long-ter transactions not reported to you on For 1099-B 1 COMBNED JEWSH PHLANTHROPES OF (a) Description of property (Exaple: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold or disposed (Mo., day, yr.) (d) Proceeds (sales price) (see instructions) (e) Cost or other basis. See the Note below and see Colun (e) in the separate instructions Adjustent, if any, to gain or loss. f you enter an aount in colun (g), enter a code in colun (f). See the separate instructions. (f) Code(s) fro instructions (g) Aount of adjustent (h) Gain or (loss). Subtract colun (e) fro colun (d) and cobine the result with colun (g) PARTNERSHP FLOW THROUGH VAROUS VAROUS 334, , Totals. Add the aounts in coluns (d), (e), (g), and (h) (subtract negative aounts). Enter each total here and include on your Schedule D, line 8b (if Box D above is checked), line 9 (if Box E above is checked), or line 10 (if Box F above is checked) 334, ,077. Note. f you checked Box D above but the basis reported to the RS was incorrect, enter in colun (e) the basis as reported to the RS, and enter an adjustent in colun (g) to correct the basis. See Colun (g) in the separate instructions for how to figure the aount of the adjustent. 3X For 8949 (2013)

12 Sales of Business Property (Also nvoluntary Conversions and Recapture Aounts Under Sections 179 and 280F(b)) OMB No For 4797 À¾µ Attach to your tax return. Departent of the Treasury Attachent nternal Revenue Service nforation about For 4797 and its separate instructions is at Sequence No. 27 Nae(s) COMBNED shown on JEWSH return PHLANTHROPES OF dentifying nuber GREATER BOSTON, NC Enter the gross proceeds fro sales or exchanges reported to you for 2013 on For(s) 1099-B or 1099-S (or substitute stateent) that you are including on line 2, 10, or 20 (see instructions) 1 Part Sales or Exchanges of Property Used in a Trade or Business and nvoluntary Conversions Fro Other Than Casualty or Theft - Most Property Held More Than 1 Year (see instructions) 2 (a) Description (b) Date acquired (c) Date sold (d) Gross of property (o., day, yr.) (o., day, yr.) sales price (e) Depreciation allowed or allowable since acquisition (f) Cost or other basis, plus iproveents and expense of sale (g) Gain or (loss) Subtract (f) fro the su of (d) and (e) ATTACHMENT 1 301, Gain, if any, fro For 4684, line 39 Section 1231 gain fro installent sales fro For 6252, line 26 or 37 Section 1231 gain or (loss) fro like-kind exchanges fro For 8824 Gain, if any, fro line 32, fro other than casualty or theft Cobine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the instructions for For 1065, Schedule K, line 10, or For 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below. ndividuals, partners, S corporation shareholders, and all others. f line 7 is zero or a loss, enter the aount fro line 7 on line 11 below and skip lines 8 and 9. f line 7 is a gain and you did not have any prior year section 1231 losses, or they were recaptured in an earlier year, enter the gain fro line 7 as a long-ter capital gain on the Schedule D filed with your return and skip lines 8, 9, 11, and 12 below. Nonrecaptured net section 1231 losses fro prior years (see instructions) 9 Subtract line 8 fro line 7. f zero or less, enter -0-. f line 9 is zero, enter the gain fro line 7 on line 12 below. f line 9 is ore than zero, enter the aount fro line 8 on line 12 below and enter the gain fro line 9 as a long-ter Part capital gain on the Schedule D filed with your return (see instructions) Ordinary Gains and Losses (see instructions) 10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less): , Loss, if any, fro line 7 Gain, if any, fro line 7 or aount fro line 8, if applicable Gain, if any, fro line 31 Net gain or (loss) fro For 4684, lines 31 and 38a Ordinary gain fro installent sales fro For 6252, line 25 or 36 Ordinary gain or (loss) fro like-kind exchanges fro For 8824 Cobine lines 10 through 16 For all except individual returns, enter the aount fro line 17 on the appropriate line of your return and skip lines a and b below. For individual returns, coplete lines a and b below: a f the loss on line 11 includes a loss fro For 4684, line 35, colun (b)(ii), enter that part of the loss here. Enter the part of the loss fro incoe-producing property on Schedule A (For 1040), line 28, and the part of the loss fro property used as an eployee on Schedule A (For 1040), line 23. dentify as fro "For 4797, line 18a." See instructions b Redeterine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on For 1040, line a 18b ( ) For Paperwork Reduction Act Notice, see separate instructions. For 4797 (2013) 3X

13 Gain Fro Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 (see instructions) For 4797 (2013) Page 2 Part 19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: (b) Date acquired (c) Date sold (o., (o., day, yr.) day, yr.) A B C D These coluns relate to the properties on lines 19A through 19D. 20 Gross sales price (Note: See line 1 before copleting.) Cost or other basis plus expense of sale Depreciation (or depletion) allowed or allowable Adjusted basis. Subtract line 22 fro line Total gain. Subtract line 23 fro line f section 1245 property: a Depreciation allowed or allowable fro line 22 25a b Enter the saller of line 24 or 25a 25b 26 f section 1250 property: f straight line depreciation was used, enter -0- on line 26g, except for a corporation subject to section 291. a Additional depreciation after 1975 (see instructions) 26a line 24 or line 26a (see instructions) or line 24 is not ore than line 26a, skip lines 26d and 26e Add lines 26b, 26e, and 26f b Applicable percentage ultiplied by the saller of c Subtract line 26a fro line 24. f residential rental property d Additional depreciation after 1969 and before 1976 e Enter the saller of line 26c or 26d f Section 291 aount (corporations only) g 27 f section 1252 property: Skip this section if you did not dispose of farland or if this for is being copleted for a partnership (other than an electing large partnership). a Soil, water, and land clearing expenses 26b 26c 26d 26e 26f 26g 27a b Line 27a ultiplied by applicable percentage (see instructions) 27b c Enter the saller of line 24 or 27b 27c 28 f section 1254 property: a ntangible drilling and developent costs, expenditures for developent of ines and other natural deposits, ining exploration costs, and depletion (see instructions) 28a b Enter the saller of line 24 or 28a 28b 29 f section 1255 property: a Applicable percentage of payents excluded fro incoe under section 126 (see instructions) 29a b Enter the saller of line 24 or 29a (see instructions) 29b Property A Property B Property C Property D Suary of Part Gains. Coplete property coluns A through D through line 29b before going to line Subtract line 31 fro line 30. Enter the portion fro casualty or theft on For 4684, line 33. Enter the portion fro 30 Total gains for all properties. Add property coluns A through D, line Add property coluns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line other than casualty or theft on For 4797, line 6 32 Part V Recapture Aounts Under Sections 179 and 280F(b) When Business Use Drops to 50% or Less (see instructions) 33 Section 179 expense deduction or depreciation allowable in prior years Recoputed depreciation (see instructions) Recapture aount. Subtract line 34 fro line 33. See the instructions for where to report 35 (a) Section (b) Section F(b) For 4797 (2013) 3X

14 COMBNED JEWSH PHLANTHROPES OF Suppleent to For 4797 Part Detail ATTACHMENT 1 Date Date Gross Sales Depreciation Allowed Cost or Other Gain or (Loss) Description Acquired Sold Price or Allowable Basis for entire year PARTNERSHP FLOW THR VAROUS VAROUS 301, ,195. Totals 301,195. 3XA ATTACHMENT 1