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      <Desc>RESEARCH, INVESTIGATIONS &amp; RESCUE - PETA receives complaints of cruelty to animals; works for the release of and obtains care for abused, neglected, and at-risk animals; investigates cruelty cases; conducts undercover investigations; gathers evidence of law violations; and takes action to ensure the enforcement of laws and regulations in an effort to protect the animals involved. PETAs first-ever investigation of commercial lobster and crab slaughter revealed that workers at Linda Beans Maine Lobster rip the legs, heads, and shells off live and still-conscious lobsters and leave them to writhe as they are piled in bins. Workers slam live crabs onto spikes to break off their top shells and then press their exposed organs and flesh against stiff bristles, after which the lobsters are slowly lowered, still alive, into boiling water. As a result of this expos, Delaware North, a leading foodservice and hospitality provider, pulled Linda Beans Maine Lobster and is no longer allowing it to be served at such sports venues as the Boston Garden and the Minnesota Twins Target Field. PETA pressured the U.S. Coast Guard (USCG) to reduce by more than 50 percent the agencys use of live animals in cruel and deadly medical training exercises and require that more personnel be trained with simulators. The USCGs decision comes on the heels of video footage released by PETA that shows USCG instructors cutting off semiconscious goats legs with tree trimmers, stabbing the animals with scalpels, and pulling out their internal organs as they kicked and loudly moaned. PETA also donated 66 state-of-the-art surgical simulators to replace the deadly use of thousands of dogs, pigs, and other animals in advanced surgical training programs in nine countries, including Bolivia, Iran, and Mexico; spurred the U.S. Department of Agriculture (USDA) to fine the University of WisconsinMadison more than $35,000, one of the largest fines assessed against a laboratory in history, for the universitys inhumane brain experiments on cats; persuaded numerous high schools and universities to stop animal dissection in biology classes; convinced the Michigan and New Hampshire state boards of education to implement dissection-choice policies; and donated virtual dissection programs to schools across the country. As a result of PETAs efforts, India is poised to add household products, such as cleaners and detergents, to the existing ban on all cosmetics testing on animals, and the Environmental Protection Agencys decision to drop a plan that would have required chemical manufacturers to conduct animal tests will spare 8,000 animals from being poisoned and killed. PETA also helped convince the Interstate Shellfish Sanitation Conference to approve the use of a method that uses tissue from one animal in place of 200 live animals to test for toxins, thereby sparing the lives of tens of thousands of mice each year; prompted New Zealand to enact a ban on all animal testing for recreational drugs; persuaded Lorillard Tobacco Company, the third-largest manufacturer of cigarettes in the U.S., to enact a ban on all animal testing, unless such tests become required by law in the future; and succeeded in getting the USDA to fine China Southern Airlines for illegally shipping 1,380 monkeys to the U.S. for use in experiments. After PETA and the American Civil Liberties Union sued the San Diego International Airport for refusing to run an anti-SeaWorld ad, the airport and ad vendor JCDecaux settled with PETA out of court and ran the ad for a month. PETAs undercover investigation revealed the seedy underworld of pigeon racing in Taiwan, and PETA worked with law-enforcement officials in Oklahoma to ensure that pigeon racers were charged with violations of Oklahomas felony gambling laws. All three defendants pleaded no contest to charges of commercial gamblingthe first time in history that anyone has been held responsible for illegal conduct associated with cruel pigeon races. PETAs international expos of the wool industry in Australia and the U.S. documented workers viciously punching sheep in the face and beating and jabbing them with electric clippers and a hammer, and an investigation of leading Thoroughbred racehorse trainer Steve Asmussen captured the first-ever video evidence of the chronic misuse of drugs to enhance horses performance and mask their injuries. The video led to the openings of numerous state and federal investigations and the removal of Asmussen as a nominee from the racing Hall of Fame. Other lifesaving reforms were made in the horse-racing industry, thanks to PETA, including The Jockey Clubs resolution to back legislation for federal drug intervention; a ban on thyroid medication for racehorses and the adoption of new, stronger rules to eliminate electro-shock buzzers in California; and the decision of the Stronach Group, which owns a number of major racetracks, to initiate reforms. Because of PETAs efforts, a Virginia woman, whose pregnant and starving dog Angel was so emaciated and weak when she was rescued that she couldnt even stand up on her own, was found guilty of cruelty to animals and sentenced to 10 days in jail; a Virginia man was convicted of cruelty to animals for neglecting three dogs to the point of near-starvation; and two Louisiana residents were charged with 25 counts of cruelty to animals for abandoning 23 dogs without food, water, or shelter. Some had died and were being cannibalized by the desperate survivors. PETA was also responsible for obtaining punishment for a number of other individuals around the nation for abusing or neglecting animals. PETAs Community Animal Project, which provides animals in the Hampton Roads, VA, area with hands-on help, handled more than 2,000 calls for assistance; rescued more than 3,000 animals; built and delivered more than 350 free doghouses, which brings the total number of doghouses built since the program started to 6,000; and bagged 1,200 bales of straw, providing warm, dry shelter for dogs forced to live outdoors. PETAs Mobile Clinics Division spayed and neutered 11,037 cats and dogs in southeastern Virginia and northeastern North Carolina, including 621 feral cats and 886 pit bulls at a discounted rate or free of charge. PETA held its first-ever spay-a-thon, spaying and neutering more than 400 animals in 48 hours, and celebrated its 100,000th spay surgery in February 2014.</Desc>
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        <Desc>PUBLIC OUTREACH &amp; EDUCATION - PETA conducts educational campaigns and publishes materials that are distributed to students, teachers, the general public, and supporters. These efforts include making materials available for younger children, high school and college students, and educators as well as publishing factsheets, booklets, fliers, posters, and PETAs magazine, Animal Times. Our campaigns, which reach millions of people and receive extensive media coverage, involve renowned celebrities, interactive social networking, website features, blog posts, and public service announcements, which are typically placed for free in high-exposure outlets. In fiscal year 2014, PETA logged more than 3,500 interactions with the media via letters, tweets, and radio, TV, and print interviews. PETA also had more than 74 million people visit its various websites.</Desc>
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        <Desc>INTERNATIONAL GRASSROOTS CAMPAIGNS - PETA organizes campaigns to inform the public about the abuse and slaughter of animals in the food, clothing, experimentation, and entertainment industries, among others. In 2014, PETA helped organize more than 120 demonstrations and sent out several million letters and e-mails to urge companies and individuals to make changes that benefit animals. Following PETAs efforts to end dehorning (i.e., cutting or searing off calves horns with no pain relief) in the dairy industry, companies such as Chipotle, Peets Coffee &amp; Tea, and Amys Kitchen are pressuring their suppliers to stop this cruel mutilation. PETA also persuaded Williams-Sonoma to stop offering foie gras in its catalogs and at its 250 retail locations; worked with several property owners to retrofit their spiked fences in order to prevent deer from becoming fatally impaled on them; helped enact bullhook bans in Los Angeles and Clatsop County, OR; and got Savings.com to remove all SeaWorld promotions and coupons from its website as well as outdoor retailer The Timberland Company, an official partner of the Macys Thanksgiving Day parade, to urge Macys to cancel the SeaWorld float. PETAs youth division, peta2, interacted with more than 200,000 young people at colleges, various music festivals, and other events and took along the Glass Walls exhibit, which shows students what the meat industry is trying to hide and helps them find out what they can do to end the suffering of animals. PETA maintained pressure on the Canadian government to stop the annual seal slaughter by helping to persuade the World Trade Organization to uphold the EUs ban on seal-fur imports. This decision was a big win for baby seals and a landmark step toward protecting animals under international trade law. After hearing from PETA, more than 30 retailers, including giants such as Gap Inc., Perry Ellis, French Connection, Calvin Klein, and Zappos, stopped selling angora, which involves painfully ripping the fur out of rabbits skin. As a result of PETAs campaign against downthe first such campaign in the animal-protection movementretailers Coleman, which distributes outdoor gear, and Sports Authority, a sporting goods company with more than 450 stores in 45 states, stopped selling products made with down feathers. PETA also got numerous events, including circuses, elephant rides, a kangaroo boxing match, goldfish and hermit crab giveaways, and live-animal exhibits canceled; convinced top advertising agency Dieste to pledge not to use great apes in advertising; and persuaded Volkswagen to pull an ad featuring a capuchin monkey and pledge not to use primates in future ads. Among other things, PETA also succeeded in getting six self-storage companies, including Public Storage, the number one company in the nation in this field, and U-Haul, the third largest, to stop using glue traps. Mid-America Apartment Communities, the seventh-largest apartment management company in the nation, also banned the use of glue traps after hearing from PETA.</Desc>
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      </TotalDirectLobbyingGrp>
      <TotalLobbyingExpendGrp>
        <FilingOrganizationsTotalAmt>20119</FilingOrganizationsTotalAmt>
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      <OtherExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>38546627</FilingOrganizationsTotalAmt>
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      <TotalExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>38566746</FilingOrganizationsTotalAmt>
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      <LobbyingNontaxableAmountGrp>
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      </LobbyingNontaxableAmountGrp>
      <GrassrootsNontaxableGrp>
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      <Form4720FiledInd>false</Form4720FiledInd>
      <AvgLobbyingNontaxableAmountGrp>
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        <CurrentYearMinus2Amt>1000000</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>1000000</CurrentYearMinus1Amt>
        <CurrentYearAmt>1000000</CurrentYearAmt>
        <TotalAmt>4000000</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>6000000</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
        <CurrentYearMinus3Amt>42763</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>19258</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>16701</CurrentYearMinus1Amt>
        <CurrentYearAmt>20119</CurrentYearAmt>
        <TotalAmt>98841</TotalAmt>
      </AvgTotalLobbyingExpendGrp>
      <AvgGrassrootsNontaxableGrp>
        <CurrentYearMinus3Amt>250000</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>250000</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>250000</CurrentYearMinus1Amt>
        <CurrentYearAmt>250000</CurrentYearAmt>
        <TotalAmt>1000000</TotalAmt>
      </AvgGrassrootsNontaxableGrp>
      <GrassrootsCeilingAmt>1500000</GrassrootsCeilingAmt>
      <AvgGrassrootsLobbyingExpendGrp>
        <CurrentYearMinus3Amt>12204</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>15169</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>12813</CurrentYearMinus1Amt>
        <CurrentYearAmt>7151</CurrentYearAmt>
        <TotalAmt>47337</TotalAmt>
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    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="13000170" softwareVersion="2013v4.0">
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        <ContributionsAmt>1650391</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>15048</InvestmentEarningsOrLossesAmt>
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        <EndYearBalanceAmt>5343966</EndYearBalanceAmt>
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        <ContributionsAmt>6110873</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>13393</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>5243569</OtherExpendituresAmt>
        <EndYearBalanceAmt>7041539</EndYearBalanceAmt>
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        <InvestmentEarningsOrLossesAmt>9905</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>4337719</OtherExpendituresAmt>
        <EndYearBalanceAmt>6160842</EndYearBalanceAmt>
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        <InvestmentEarningsOrLossesAmt>94596</InvestmentEarningsOrLossesAmt>
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        <InvestmentEarningsOrLossesAmt>17832</InvestmentEarningsOrLossesAmt>
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        <EndYearBalanceAmt>6250543</EndYearBalanceAmt>
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      <RelatedOrgListSchRInd>false</RelatedOrgListSchRInd>
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        <BookValueAmt>91170</BookValueAmt>
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      <OtherLandBuildingsGrp>
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        <DepreciationAmt>710258</DepreciationAmt>
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      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2300654</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>51933001</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>7427</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>8661112</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>329330</OtherRevenueAmt>
      <RevenueNotReportedAmt>8997869</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>42935132</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>42935132</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>47381215</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>8661112</DonatedServicesUseFcltsAmt>
      <OtherExpensesIncludedAmt>329330</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>8990442</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>38390773</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>38390773</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 4: Intended uses of the endowment fund.</FormAndLineReferenceDesc>
        <ExplanationTxt>Permanently restricted net assets are comprised of four separate endowment funds. Under the terms of the first endowment fund, 20% of the ordinary earnings from investments are permanently restricted while 35% are available for unrestricted use and the remaining 45% are donated to other organizations. Earnings on the second,third and fourth endowment funds are unrestricted.Temporarily restricted assets are available for campaigns against animal testing, factory farming, and animal cruelty for periods after July 31, 2014.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>Rental expenses $13361 Cost of goods sold $315969</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 2d: Other expenses and losses per audited F/S</FormAndLineReferenceDesc>
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    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="IRS990ScheduleF" softwareId="13000170" softwareVersion="2013v4.0">
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        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
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      <GrantsToOrgOutsideUSGrp>
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        <PurposeOfGrantTxt>Animal Protection</PurposeOfGrantTxt>
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        <DescriptionOfNonCashAsstTxt>Animal Protecti</DescriptionOfNonCashAsstTxt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>Europe</RegionTxt>
        <PurposeOfGrantTxt>Animal Protection</PurposeOfGrantTxt>
        <CashGrantAmt>24649</CashGrantAmt>
        <MannerOfCashDisbursementTxt>Wire</MannerOfCashDisbursementTxt>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>Middle East</RegionTxt>
        <PurposeOfGrantTxt>Animal Prote</PurposeOfGrantTxt>
        <NonCashAssistanceAmt>110950</NonCashAssistanceAmt>
        <DescriptionOfNonCashAsstTxt>Animal Protecti</DescriptionOfNonCashAsstTxt>
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      <GrantsToOrgOutsideUSGrp>
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        <PurposeOfGrantTxt>Animal Prote</PurposeOfGrantTxt>
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      <GrantsToOrgOutsideUSGrp>
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        <MannerOfCashDisbursementTxt>Wire</MannerOfCashDisbursementTxt>
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      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>Animal Protection</TypeOfAssistanceTxt>
        <RegionTxt>South America</RegionTxt>
        <RecipientCnt>1</RecipientCnt>
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      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
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        <ExplanationTxt>PETA monitors the use of grant funds outside the U.S. through an internal donation request form specifying information that allows management to evaluate that the recipient will use the funds exclusively for exempt purposes.</ExplanationTxt>
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    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="13000170" softwareVersion="2013v4.0">
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      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <PhoneSolicitationsInd>X</PhoneSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>true</AgrmtProfFundraisingActyInd>
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      <FundraiserActivityInfoGrp>
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      <FundraiserActivityInfoGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1>ROI Solutions</BusinessNameLine1>
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      <FundraiserActivityInfoGrp>
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      <FundraiserActivityInfoGrp>
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      <FundraiserActivityInfoGrp>
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      <FundraiserActivityInfoGrp>
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      <FundraiserActivityInfoGrp>
        <FundraiserControlOfFundsInd>false</FundraiserControlOfFundsInd>
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      <LicensedStatesCd>AR</LicensedStatesCd>
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      <LicensedStatesCd>CO</LicensedStatesCd>
      <LicensedStatesCd>CT</LicensedStatesCd>
      <LicensedStatesCd>DC</LicensedStatesCd>
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      <LicensedStatesCd>WI</LicensedStatesCd>
      <LicensedStatesCd>WV</LicensedStatesCd>
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        <FoodAndBeverageEvent1Amt>12561</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>2534</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>20190</OtherDirectExpensesEvent1Amt>
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        <CharitableContriEvent2Amt>158942</CharitableContriEvent2Amt>
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        <FoodAndBeverageEvent2Amt>4374</FoodAndBeverageEvent2Amt>
        <OtherDirectExpensesEvent2Amt>8629</OtherDirectExpensesEvent2Amt>
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        <GrossReceiptsOtherEventsAmt>304923</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>270948</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>33975</GrossRevenueOtherEventsAmt>
        <NonCashPrizesOtherEventsAmt>2217</NonCashPrizesOtherEventsAmt>
        <RentFcltyCostsOtherEventsAmt>20585</RentFcltyCostsOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>32846</FoodAndBeverageOtherEventsAmt>
        <EntertainmentOtherEventsAmt>3835</EntertainmentOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>83011</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>881743</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>847768</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>33975</GrossRevenueTotalEventsAmt>
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        <RentFcltyCostsTotalEventsAmt>27831</RentFcltyCostsTotalEventsAmt>
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          <City>Keithville</City>
          <State>LA</State>
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      <RecipientTable>
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      <RecipientTable>
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        <USAddress>
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          <State>FL</State>
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      <RecipientTable>
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        <USAddress>
          <AddressLine1>3040 Holland Road</AddressLine1>
          <City>Virginia Beach</City>
          <State>VA</State>
          <ZIPCode>23453</ZIPCode>
        </USAddress>
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        <PurposeOfGrantTxt>Animal Protection</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>4</Total501c3OrgCnt>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Animal protection</GrantTypeTxt>
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        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Animal Protection</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>PETA monitors the use of grant funds in the U.S. through an internal donation request form specifying information that allows management to evaluate that the recipient will use the funds exclusively for exempt purposes.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="IRS990ScheduleM" softwareId="13000170" softwareVersion="2013v4.0">
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>45</ContributionCnt>
        <NoncashContributionsRptF990Amt>1100225</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Gold Bars</Desc>
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        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
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        <ExplanationTxt>PETA sold jewelry items through an auction house, which charges a fee for selling; PETA used Ebay and Craigslist to sell donated items; vehicle donations are sold using Vehicle Donation to Any Charity (VDAC) which accepts, processes, sells, and then distributes the proceeds in the form of a grant to PETA, and the same situation occurs with timeshares, which are handled through Donate for a Cause.</ExplanationTxt>
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        <ExplanationTxt>OTHER PROGRAM SERVICES 4: CRUELTY FREE MERCHANDISE PROGRAM - PETA encourages and facilitates cruelty-free living by providing educational materials and consumer products, such as cosmetics and household cleaners that are not tested on animals, animal care products, message T-shirts, educational videos and books, animal rescue equipment, and campaign materials that are used by concerned people around the world. These items are available online through the PETA Mall, the PETA Catalog, and the PETA Bookstore.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Bylaws and Articles of Incorporation were revised.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>PETA's audit committee and the Controller of the Foundation to Support Animal Protection (FSAP), a supporting organization, review the Form 990 with FSAP's General Counsel and Senior Vice President of Corporate Affairs. The audit committee and the supporting organization's Controller discuss the Form 990 with the organization's independent auditors. The organization files the Form 990 after Board of Director approval and acceptance.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</FormAndLineReferenceDesc>
        <ExplanationTxt>Lines 15a and 15b - Persons who receive compensation are precluded from voting on matters pertaining to their compensation. PETA's President and the Director of Human Resources of FSAP evaluate the reasonableness of Officers' compensation, which is based on comparable remuneration for similarly qualified persons with consideration of background, experience, education and organizational knowledge in similarly situated environments. Deliberations of the governing body are verbal with decisions regarding compensation arrangements documented in the personnel files.</ExplanationTxt>
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