n (d 3 Average distribution ratio for the 5-year base period-divide the total on line 2 by 5, or by the number of years the foundation has been In eAstence if less than 5 years 4 Enter the net value of noncharitablo-use assets for 2000 from Part X. Ina 5 5 Multiply line 4 by line 3 8 Enter 1% of ne