Schedule F - Statement of Activities Outside the United States; Schedule F-1 - Continuation Sheet for Schedule F

2008 Schedule F (Form 990) Instructions - Draft
April 7, 2008

Highlights
1. Identification of Regions. The 2008 Schedule F Instructions require reporting on a regional
basis. The proposed regions are generally patterned upon the regional breakdown used by the
World Bank, which recognizes 6 regions. The World Bank does not have a North America or
South America region, and we have split the World Bank Europe and Central Asia region into
two regions (Europe; Russia and the newly Independent States). The draft instructions do not
provide a list of the countries within each region. Final instructions will provide a listing of
countries by region or otherwise instruct the organization how to determine the region within
which a country or geographic area is located.
2. “Outside the United States” is defined, for purposes of the Schedule F, as regions outside the
United States. For purposes of Schedule F, “United States” includes the 50 States and the
District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern
Mariana Islands, and the territories and possessions of the United States (including Guam,
American Samoa, and the United States Virgin Islands).
3. “Foreign organization” is defined for purposes of Schedule F, as a foreign estate or trust,
nonprofits or other non-governmental organizations, partnerships, corporations, or other
business entities that are not created or organized in the United States or under the laws of the
United States or of any State or U.S. territory or possession. A foreign organization includes an
affiliate that is separately organized from the filing organization, but does not include any branch
office, account, or employee of the filing organization located outside the United States.
4. Foreign government is a governmental unit, or entity, that is not classified as a United States
government agency.
5. “Foreign individual” or “individual outside the U.S.” is a person who lives or resides outside
the United States, including a U.S. citizen or resident.
6. For 2008, the IRS is not requiring the reporting of the names or EINs of grantee organizations
for Part II, columns (a) and (b).
7. The instructions clarify that volunteers are not treated as agents for purposes of determining
whether an organization must complete Schedule F because it has agents outside the U.S.

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2008 Schedule F (Form 990) Instructions - Draft
April 7, 2008

2008 Schedule F (Form 990) Instructions
Statement of Activities Outside the United States
Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions
Purpose of Schedule
Schedule F (Form 990) is used by an organization that files Form 990 to provide information on
its activities conducted outside the United States by the organization during the tax year.
Activities conducted outside the United States include grantmaking, fundraising, unrelated trade
or business, program services, or maintaining offices, employees, or agents in regions outside
the United States for the purpose of conducting any such activities. This includes passive
investments other than financial accounts that are reported on Form 990, Part V, Statements
Regarding Other IRS Filings and Tax Compliance., lines 4a and 4b.
For purposes of Schedule F, the “United States” means the 50 States and the District of
Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana
Islands, and the territories and possessions of the United States (including Guam, American
Samoa, and the United States Virgin Islands).
Information is to be reported based on the geographic regions described below. Report
activities conducted by the organization directly or indirectly through a disregarded entity, or
through a joint venture taxed as a partnership.
For purposes of this schedule, grantmaking includes awards, prizes, cash allocations, stipends,
scholarships, fellowships, research grants, and similar payments and distributions made by the
organization during the tax year to foreign organizations, foreign governments, or foreign
individuals. It does not include salaries or other compensation to employees. Foreign
organizations include a foreign estate or trust, nonprofits or other non-governmental
organizations, partnerships, corporations, or other business entities that are not created or
organized in the United States or under the laws of the United States or of any State or U.S.
territory or possession. For purposes of defining grantmaking for Schedule F, a foreign
organization includes an affiliate that is separately organized from the filing organization, but
does not include any branch office, account, or employee of the filing organization located
outside the United States. Foreign governments do not include a U.S. government agency
regardless of where it is located or operated. Foreign individuals are persons who live or reside
outside the United States, including U.S. citizens or residents.
For purposes of this schedule: program services are activities that form the basis of the
organization’s exemption from federal income tax conducted by the organization outside the
United States. Examples of program services include providing assistance, such as food,
shelter, clothing, medical assistance or supplies. Fundraising includes soliciting contributions,
gifts, grants, or conducting special events specifically to generate gifts or contributions, outside
the United States. Maintaining offices, employees or agents includes principal, regional, district,

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2008 Schedule F (Form 990) Instructions - Draft
April 7, 2008
or branch offices, and such offices maintained by agents, and persons situated at those offices
paid wages for services performed. For purposes of this schedule, “agent” is defined under
traditional agency principles, but does not include volunteers.
Use Schedule F-1 to report additional information for Parts I, II, or III of Schedule F. Use as
many Schedules F-1 as needed.
Who Must File
Any organization that answered “Yes” to Form 990, Part IV, Checklist of Required Schedules,
line 14b, 15, or 16, must complete the appropriate parts of Schedule F and attach Schedule F to
Form 990.
If an organization is not required to file Form 990, it is not required to file Schedule F.

Specific Instructions
Regions
Reporting on Schedule F is based on geographic regions. Use the following regions for this
purpose:
Central America and the Caribbean
East Asia and the Pacific
Europe (including Iceland and Greenland)
Middle East and North Africa
North America (which includes Canada and Mexico, but not the United States)
Russia and the newly Independent States
South America
South Asia
Sub-Saharan Africa
Part I General Information on Activities Outside the United States
Complete this part if the organization answered “Yes” to Form 990, Part IV, Checklist of
Required Schedules, line 14b.
Lines 1 and 2. Complete these lines only if the organization made grants directly to foreign
organizations, foreign governments, or foreign individuals. Indicate “Yes” or “No” regarding
whether the organization maintains records to substantiate amounts, eligibility, and selection
criteria used for grants. Describe how the organization monitors its grants to ensure that such
grants are used for proper purposes or are not otherwise diverted from the intended use. For
example, the organization may describe periodic reports required or field investigations
conducted; or it may indicate that the organization is a “friends of” organization that supports
specified foreign organizations. Use Part IV of this Schedule for the narrative response to line 2.
Line 3. Activities Per Region. Complete this table if the organization answered “Yes” to Form
990, Part IV, Checklist of Required Schedules, line 14b. A “Yes” response to Form 990, Part IV,
line 14b means that the organization had aggregate revenues or expenses of more than
$10,000 from grantmaking, fundraising, business, and program service activities outside the
United States.

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Enter the details for each region on a separate line of Part I. Use the regions listed above.
Column (a). Identify each region in which the organization conducts grantmaking, fundraising,
business, or program service activities.
Column (b). If the organization answered “Yes” to Form 990, Part IV, Checklist of Required
Schedules, line 14a, and the organization maintained offices outside the United States, list in
this column the number of offices maintained by the organization in each region listed during the
tax year. See Purpose of Form, above, for definition of “maintaining offices.”
Column (c). If the organization answered “Yes” to Form 990, Part IV, Checklist of Required
Schedules, line 14a, and the organization maintained employees or agents outside the United
States, list in this column the total number of employees and agents working in each region
listed, during the tax year. Do not include in this number any of the organization’s employees or
agents whose only presence in the region is to conduct on-site visits, or persons who serve as
volunteers. See Purpose of Form, above, for definition of “maintaining employees or agents”.
Column (d.: Specify in this column the type(s) of activity conducted in each region. List all that
apply for each region. See Purpose of Form, above, for types of activities and definitions.
Column (e). If program services are listed in Column (d), provide a description of the specific
program service. Examples of program services include: operating an orphanage, school,
hospital, or church, temple, mosque, or synagogue; disaster relief efforts; and providing indigent
relief.
Column (f). Enter the total amount of expenditures for activities conducted in each listed region.
Expenditures include salaries, wages and other employment-related costs paid to or for the
benefit of employees located in the region; rent and other costs relating to offices located in the
region; grants to recipients located in the region; bank fees and other financial account
maintenance fees and costs; and payments to agents located in the region. Do not report
expenditures paid in the United States or outside of the listed region, even if they are allocable
to the listed activity.
Totals. Add the totals for Columns (b), (c), and (f).
Part II Grants and Other Assistance to Organizations or Entities Outside the United
States
Line 1. Complete this table if the organization answered “Yes” on Form 990, Part IV, Checklist
of Required Schedules, line 15. A “Yes” response to Form 990, Part IV, line 15, means that the
organization reported on Form 990, Part IX, Statement of Functional Expenses, line 3, more
than $5,000 of grants or assistance to any foreign organization or entity (including a foreign
government). See Purpose of Form above, for definitions of foreign organization and foreign
government. Enter information only for each recipient organization or entity that received more
than $5,000 total amount of grants or assistance from the organization for the tax year.
TIP: Do not complete this table if no one recipient received more than $5,000.

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Enter the details of each organization or entity on a separate line of Part II. If there are more
organizations or entities to report in Part II than space available, report the additional
organizations or entities in Part II of Schedule F-1. Use as many Schedules F-1 as needed.
Do not complete Columns (a) or (b). However, complete Columns (c) – (i) as if Columns
(a) and (b) were completed.
Column (c). Specify the region where the principal office of the recipient organization or entity
is located. See list of regions above.
Column (d). Describe the purpose or ultimate use of the grant funds. Do not use broad terms
such as charitable, educational, religious or scientific. Rather, use more specific descriptions
such as school or hospital construction, payments for purchase of medical supplies or
equipment, or of school books or school supplies, provision of clothing, food, etc. In the case of
specific disaster assistance, the description should include a description of the disaster, such as
tsumani or earthquake relief.
Column (e). Enter total dollar amount of cash grants, in U.S. dollars, to each recipient foreign
organization or entity for the tax year. Cash grants include grants or allocations paid by cash,
check, money order, wire transfers, and other charges against funds on deposit at a financial
institution.
Column (f). Describe manner of cash disbursement, such as by cash payment, money order,
electronic fund or wire transfer, check, other charges against funds on deposit at a financial
institution, or other. List all that apply for each recipient.
Columns (g). Enter the fair market value of any non-cash property, in U.S. dollars.
Column (h). For non-cash property or assistance, enter a description of the property or
assistance. List all that apply. Examples of non-cash assistance include medical supplies or
equipment, pharmaceuticals, blankets, books or other educational supplies.
Column (i). Describe method of valuation. Report property with a readily determinable market
value at its fair market value. When fair market value cannot be readily determined, use an
appraised or estimated value.
Line 2. Add number of recipient foreign organizations listed in line 1 above (a) that are
recognized by the Internal Revenue Service as exempt from federal income tax as described in
section 501(c)(3), (b) that are recognized as a charity by a foreign country, or (c) for which the
grantee or counsel has provided a section 501(c)(3) equivalency letter. Enter total.
Line 3. Enter total number of recipient foreign organizations listed in line 1 above that are not
described in line 2 above.
Part III Grants and Other Assistance to Individuals Outside the United States
Complete this table if the organization answered “Yes” on Form 990, Part IV, Checklist of
Required Schedules, line 16. A “Yes” response to Form 990, Part IV, line 16 means that the
organization reported on Form 990, Part IX, Statement of Functional Expenses, line 3, more

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than $5,000 of grants or assistance to foreign individuals. See Purpose of Form above, for
definition of foreign individual.
Enter information for grants or assistance directly made to or for the benefit of foreign individual
recipients. Do not complete Part III for grants or assistance provided to individuals through
another organization or entity. Instead, complete Part II above. For example, report a payment
to a hospital to cover the medical expenses of a particular individual in Part III. Report a
contribution to a hospital to provide some service to the general public or to unspecified charity
patients in Part II.
Enter the details of each type of assistance to individuals on a separate line of Part III. If there
are more types of assistance than space available, report the additional assistance transactions
in Part III of Schedule F-1. Use as many Schedules F-1 as needed.
Column (a). Specify type(s) of assistance provided, or describe the purpose or use of grant
funds. List all that apply for each region. Do not use broad terms such as charitable,
educational, religious, or scientific. Rather, use more specific descriptions, such as
scholarships, food, clothing, shelter for indigents or disaster victims, direct cash assistance to
indigents, medical supplies or equipment, books or other educational supplies, etc. In the case
of specific disaster assistance, the description should include a description of the disaster, such
as tsumani or earthquake.
Column (b). List each region in which grants or other assistance were provided to foreign
individual recipients. See list of regions above.
Column (c). For each type of assistance provided in each region listed, enter the number of
recipients that received the type of assistance in that region. If you do not have a way to
determine a specific number, estimate the number. Explain in Part IV how you arrived at the
estimate.
Column (d.: Enter aggregate amount of cash grants, in U.S. dollars, provided to recipients in
each region for each type of assistance. Cash grants include only grants or allocations paid by
cash, checks, money orders, electronic fund or wire transfers, and other charges against funds
on deposit at a financial institution.
Column (e). Describe the manner of disbursement of cash grants, such as by cash payment,
money order, electronic fund or wire transfer, other charges against funds on deposit at a
financial institution, or other. List all that apply for each region.
Columns (f).: Enter the fair market value of non-cash property, in U.S. dollars for each type of
assistance. If multiple properties were transferred for the type of assistance, provide
information for each.
Column (g). For non-cash property, provide a description of the property. If multiple properties
were transferred, provide a description of each.

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Column (h). Describe the method of valuation. Report property with a readily determinable
market value at its fair market value. When fair market value cannot be readily determined, use
an appraised or estimated value.
Part IV Supplemental Information
Use Part IV to provide narrative information required in Part I, line 2, regarding monitoring of
funds. Also use Part IV to provide other narrative explanations and descriptions. Identify the
specific part and line(s) that the response supports.

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