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

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Instructions for Schedule F (Form 990)

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13:41 - 3-MAR-2010

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2009

Department of the Treasury
Internal Revenue Service

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

General Instructions
Note. Terms in bold are defined in the
Glossary of the Instructions for Form
990.

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 at any time during
the tax year.
Activities conducted outside the
United States include grantmaking,
fundraising activities, unrelated
trade or business, program services,
passive investments, or maintaining
offices, employees, or agents for the
purpose of conducting any such
activities in regions outside the United
States.
United States is defined as the 50
states and the District of Columbia, the
Commonwealth of Puerto Rico, the
Commonwealth of the Northern
Mariana Islands, Guam, American
Samoa, and the United States Virgin
Islands. A “foreign country” is any
sovereignty that is not the United
States.
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 treated as a
partnership.
For purposes of Schedule F (Form
990), “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 or payments to
independent contractors.
“Program services” are activities
conducted by the organization outside
the United States that form the basis of

the organization’s exemption from
federal income tax. Examples of
program services include, but are not
limited to, operating an orphanage,
school, hospital, church, temple,
mosque, or synagogue; disaster relief
efforts; and providing indigent relief.
See Glossary in the Instructions for
Form 990 for the definition of the
following terms.
• Unrelated trade or business.
• Fundraising activities.
• Maintaining offices, employees, or
agents.
• Foreign organization.
• Foreign government.
• Foreign individual.
• Joint venture.
• Disregarded entity.
• United States.
Use Schedule F-1 (Form 990),
Continuation Sheet for Schedule F
(Form 990), to report additional
information for Schedule F (Form 990),
Part I, Part II, or Part III. Use as many
Schedules F-1 (Form 990) as needed.

Who Must File
An organization that answered “Yes” to
Form 990, Part IV, Checklist of
Required Schedules, lines 14b, 15, or
16, must complete the appropriate parts
of Schedule F (Form 990) and attach
Schedule F (Form 990) to Form 990.
If an organization is not required to
file Form 990 but chooses to do so, it
must file a complete return and provide
all of the information requested,
including the required schedules.

Regions
Reporting on Schedule F (Form 990) is
based on the following geographic
regions.

Central America and the
Caribbean
Antigua & Barbuda, Aruba, Bahamas,
Barbados, Belize, Cayman Islands,
Costa Rica, Cuba, Dominica,
Dominican Republic, El Salvador,
Grenada, Guadeloupe, Guatemala,
Haiti, Honduras, Jamaica, Martinique,
Nicaragua, Panama, St. Kitts & Nevis,
St. Lucia, St. Vincent & the Grenadines,
Cat. No. 51530J

Trinidad & Tobago, Turks & Caicos
Islands, and British Virgin Islands.

East Asia and the Pacific
Australia, Brunei, Burma, Cambodia,
China (including Hong Kong), East
Timor, Fiji, Indonesia, Japan, Kiribati,
Korea, Laos, Malaysia, Marshall
Islands, Micronesia, Mongolia, Nauru,
New Zealand, North Korea, Palau,
Papua New Guinea, Philippines,
Samoa, Singapore, Solomon Islands,
South Korea, Taiwan, Thailand,
Timor-Leste, Tonga, Tuvalu, Vanuatu,
and Vietnam.

Europe (Including Iceland
and Greenland)
Albania, Andorra, Austria, Belgium,
Bosnia & Herzegovina, Bulgaria,
Croatia, Czech Republic, Denmark,
Estonia, Finland, France, Germany,
Greece, Greenland, Holy See,
Hungary, Iceland, Italy, Ireland,
Kosovo, Latvia, Liechtenstein,
Lithuania, Luxembourg, Macedonia,
Monaco, Montenegro, the Netherlands,
Norway, Poland, Portugal, Romania,
San Marino, Serbia, Slovakia, Slovenia,
Spain, Switzerland, Turkey, and the
United Kingdom (England, Northern
Ireland, Scotland, and Wales).

Middle East and North Africa
Algeria, Bahrain, Djibouti, Egypt, Iran,
Iraq, Israel, Jordan, Kuwait, Lebanon,
Libya, Malta, Morocco, Oman, Qatar,
Saudi Arabia, Syria, Tunisia, United
Arab Emirates, West Bank and Gaza,
and Yemen.

North America
Canada and Mexico, but not the United
States.

Russia and the Newly
Independent States
Armenia, Azerbaijan, Belarus, Georgia,
Kazakhstan, Kyrgyzstan, Moldova,
Russia, Tajikistan, Turkmenistan,
Ukraine, and Uzbekistan.

South America
Argentina, Bolivia, Brazil, Chile,
Colombia, Ecuador, French Guiana,
Guyana, Paraguay, Peru, Suriname,
Uruguay, and Venezuela.

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Instructions for Schedule F (Form 990)

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South Asia
Afghanistan, Bangladesh, Bhutan,
India, Maldives, Nepal, Pakistan, and
Sri Lanka.

Sub-Saharan Africa
Angola, Benin, Botswana, Burkina
Faso, Burundi, Cameroon, Cape Verde,
Central African Republic, Chad,
Comoros, Democratic Republic of the
Congo, Republic of the Congo, Cote
D’Ivoire, Equatorial Guinea, Eritrea,
Ethiopia, Gabon, Gambia, Ghana,
Guinea, Guinea Bissau, Kenya,
Lesotho, Liberia, Madagascar, Malawi,
Mali, Mauritania, Mauritius,
Mozambique, Namibia, Nigeria,
Rwanda, Sao Tome & Principe,
Senegal, Seychelles, Sierra Leone,
Somalia, South Africa, Sudan,
Swaziland, Tanzania, Togo, Uganda,
Zambia, and Zimbabwe.
If an organization’s activities involve
a country not listed earlier, designate
the appropriate region for the country.

Specific Instructions
Part I. General
Information on Activities
Outside the United
States
Complete Part I if the organization
answered “Yes” to Form 990, Part IV,
line 14b. This means the organization
had aggregate revenues or expenses
of more than $10,000 from or
attributable to grantmaking, fundraising,
business, and program services outside
the United States.
If an organization that

TIP completes Part I makes grants
to foreign organizations or
foreign individuals, it may also need to
complete, as applicable, Parts II or III. If
the organization does not make any
such grants, it does not need to
complete Parts II or III.
Lines 1 – 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 can describe periodic
reports required or field investigations
conducted; or it can 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. Enter the details for each type
of activity conducted at any time during
the tax year in each region on a
separate line of Part I. Use the regions
listed earlier.
Report investments separately.
For 2009, report investments on a
region-by-region basis on line 3
separately from other activities in the
region. All investments in a particular
region can be aggregated for this
purpose. For example, all investments
in South America can be reported
together on one line. In reporting
investments in a region for 2009, only
columns (a) and (d) must be completed;
columns (b), (c), (e), and (f) need not
be completed with respect to
investments for the tax year.
Column (a) should reflect the region
of the investment. The region of a
foreign investment entity is determined
by its legal domicile (country whose law
governs the entity’s internal affairs). For
2009, in the case of a foreign
pass-through entity such as a foreign
partnership, an organization is not
required to report the region of the
underlying investments held by the
pass-through entity, but can report the
region based on the legal domicile of
the foreign pass-through entity. An
organization need not report foreign
investments indirectly held through a
domestic (United States) pass-through
entity, as the domicile of the
pass-through entity is not a foreign
location. The term ‘‘investments’’ can
be used to describe the foreign activity
in column (d).
Column (a). Identify each region in
which the organization conducts
grantmaking, fundraising activities,
business, or program services.
Column (b). If the organization
answered “Yes” to Form 990, Part IV,
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 Glossary for definition of
“maintaining offices.”
Column (c). If the organization
answered “Yes” to Form 990, Part IV,
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 Glossary for

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definition of “maintaining employees or
agents.”
Column (d). Specify in this column
the type(s) of activity(ies), as listed
here, that are conducted in each
region. Types of activities are any of
the following: grantmaking, fundraising
activities, unrelated trade or
business, program services,
investments, conducting board
meetings, or sending agents of the
organization to attend and speak at
seminars and conferences. If multiple
activities are conducted per region, list
each type of activity on a separate line
and repeat regions in column (a) as
necessary.
Column (e). If “program services”
is the listed activity in column (d),
provide a description of the specific
program service.
Column (f). Enter the total amount
of expenditures for activities conducted
for each listed region. Expenditures
include salaries, wages, and other
employment-related costs paid to or for
the benefit of employees located in the
region; travel expenses to, from, and
within 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. Report expenditures based on
the method used to account for them
on the organization’s financial
statements, and describe this method in
Part IV.
For 2009, allocations of indirect
expenditures to foreign activities are not
necessary if the organization does not
separately track them. For example, if
under a university’s current accounting
procedures, expenses associated with
a study abroad program are not
separately tracked, then such expenses
are not required to be included in Part I,
column (f).
An organization may have no

TIP foreign expenditures reportable
in Part I, column (f), even
though it is required to report an activity
in Part I. For example, an organization
that derives more than $10,000 of
revenue from a foreign activity must
report the activity in Part I, even if it
incurred no expenditures for that
activity.

Part II. Grants and Other
Assistance to
Organizations or Entities
Outside the United
States
Complete Part II if the organization
answered “Yes” on Form 990, Part IV,

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Instructions for Schedule F (Form 990)

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line 15. This means the organization
reported on Form 990, Part IX,
Statement of Functional Expenses,
column (A), line 3, more than $5,000 of
grants and other assistance to any
particular foreign organization or
entity (including a foreign
government).
Do not complete columns (a) or
(b). However, complete columns
CAUTION (c) through (i) as if columns (a)
and (b) were completed.
Line 1. Enter information only for
each recipient organization or entity
that received more than $5,000 total of
grants or assistance from the
organization for the tax year.

!

If the organization checked the

TIP box on Schedule F (Form 990),
Part II, that no one recipient
received more than $5,000, do not
complete line 1.
Enter the details of each
organization or entity on a separate
line. If there are more organizations or
entities to report in Part II than space
available, report the additional
organizations or entities on Schedule
F-1 (Form 990), Part II. Use as many
Schedules F-1 (Form 990) as needed.
Report cash grants and noncash
assistance in Part II based on the
method used to account for them on
the organization’s financial statements,
and describe this method in Part IV.
Column (c). Specify the region
where the principal office of the
recipient organization or entity is
located. See Regions, earlier.
Column (d). Describe the purpose
or ultimate use of the grant funds. Do
not use general terms, such as
charitable, educational, religious, or
scientific. Use more specific
descriptions such as general support,
school or hospital construction,
purchase of medical supplies or
equipment, purchase of school books
or school supplies, provision of clothing,
food, etc. In the case of specific
disaster assistance, 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 the 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.
Column (g). Enter the fair market
value of any noncash property in U.S.
dollars.
Column (h). For noncash property
or assistance, enter a description of the
property or assistance. List all that
apply. Examples of noncash assistance
include medical supplies or equipment,
pharmaceuticals, blankets, books, or
other educational supplies.
Column (i). 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.
Line 2. Add number of recipient
foreign organizations listed on line 1
of Schedule F (Form 990) and
Schedule(s) F-1 (Form 990), Part II:
• that are recognized by the Internal
Revenue Service as exempt from
federal income tax as described in
section 501(c)(3);
• that are recognized as a charity by a
foreign country; and
• for which the grantmaker has made a
good faith determination, based on an
affidavit from the grantee or the opinion
of counsel, that the grantee is the
equivalent of a public charity.
Enter the total.
Line 3. Add the number of recipient
foreign organizations listed on line 1 of
Schedule F (Form 990) and
Schedule(s) F-1 (Form 990), Part II,
that are not described on line 2. Enter
the total.

Part III. Grants and Other
Assistance to
Individuals Outside the
United States
Complete Part III if the organization
answered “Yes” on Form 990, Part IV,
line 16. This means that the
organization reported on Form 990,
Part IX, column (A), line 3, more than
$5,000 of grants and other
assistance to foreign individuals and
U.S. individuals for foreign activity, in
the aggregate.
Enter information for grants and
other assistance made directly to
foreign individuals, or directly to foreign
organizations for the benefit of
specified foreign individuals. Do not
complete Part III for grants and other
assistance to foreign individuals
through a foreign organization unless
the grant or assistance is earmarked for
the benefit of one or more specific
individuals. Instead, complete Part II for
such grants and other assistance. For
example, report in Part III a payment to

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a foreign hospital designated to cover
the medical expenses of a foreign
individual. Report in Part II a
contribution to a foreign hospital to
provide a service to the general public
or to serve unspecified charity patients.
Report cash grants and noncash
assistance in Part III based on the
method used to account for them on
the organization’s financial statements,
and describe this method in Part IV.
Enter the details of each type of
grant or assistance to individuals on a
separate line. If there are more types
than space available, report the
additional items on Schedule F-1 (Form
990), Part III. Use as many Schedules
F-1 (Form 990) 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
general terms such as charitable,
educational, religious, or scientific. 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, include a
description of the disaster, such as
tsumani or earthquake.
Column (b). List each region in
which grants and other assistance were
provided to foreign individual
recipients. See Regions, earlier.
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 the filing organization
does not have a way to determine a
specific number, estimate the number.
Explain in Part IV how the organization
arrived at the estimate.
Column (d). Enter the 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 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 region.
Column (f). Enter the fair market
value of noncash property in U.S.
dollars for each type of assistance. If
multiple properties were transferred for
the type of assistance, enter
information for each.

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Instructions for Schedule F (Form 990)

13:41 - 3-MAR-2010

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Column (g). For noncash property,
enter a description of the property. If
multiple properties were transferred,
enter a description of each.
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

• Provide narrative information

required on Part I, line 2, regarding
monitoring of funds;
• Describe the method used to account
for expenditures on Part I, column (f),
line 3;
• Describe the method used to account
for cash grants and noncash assistance
on Part II, line 1;
• Describe the method used to report
cash grants and noncash assistance in
Part III;

Use Part IV to:

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• Explain how the organization

estimated the number of recipients
reported on Part III, column (c); and
• Provide other narrative explanations
and descriptions, as needed.
Identify the specific part and line(s)
that the response supports. Part IV can
be duplicated if more space is needed.