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

2011

Instructions for Schedule F
(Form 990)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States
Section references are to the Internal
Revenue Code unless otherwise noted.

General Instructions
Future developments.
The IRS has created a page on
IRS.gov for information about Form 990
and its instructions, at www.irs.gov/
form990. Information about any future
developments affecting Form 990 (such
as legislation enacted after we release
it) will be posted on that page.
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 grants and
other assistance, fundraising
activities, unrelated trade or
business, program services,
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), grants and other assistance
includes awards, prizes, contributions,
noncash assistance, program-related
investments, cash allocations,
stipends, scholarships, fellowships,
research grants, and similar payments
and distributions made by the
Jan 10, 2012

organization during the tax year to or
for the use of foreign organizations,
foreign governments, foreign
individuals, and U.S. individuals or
entities for foreign activity. It does not
include salaries or other compensation
to employees or payments to
independent contractors; the
payment of any benefit by a section
501(c)(9) voluntary employees’
beneficiary association (VEBA) to
employees of a sponsoring organization
or contributing employer, if such
payment is made under the terms of
the VEBA trust and in compliance with
section 505; or grants or other
assistance to affiliates or branch offices
that are not organized as legal entities
separate from the filing organization.
“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.
• Grants and other assistance.
• Joint venture.
• Disregarded entity.
• United States.
Parts II and III of Schedule F (Form
990), and the Part I, line 3 table of
Schedule F, may be duplicated to list
additional activities per region (Part I),
grants and other assistance to
organizations outside the United States
(Part II), or grants and other assistance
to individuals outside the United States
(Part III) that do not fit on the first page
of these parts. Number each page of
each part.
Cat. No. 51530J

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.

Antarctica
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,
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, FYR
Macedonia, Germany, Greece,
Greenland, Holy See, Hungary, Iceland,
Ireland, Italy, Kosovo, Latvia,
Liechtenstein, Lithuania, Luxembourg,
Monaco, Montenegro, the Netherlands,

Norway, Poland, Portugal, Romania,
San Marino, Serbia, Slovakia, Slovenia,
Spain, Sweden, 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.

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, investment, and program
services outside the United States, or
held investments outside the United
States in foreign partnerships, foreign
corporations, and other foreign entities
with an aggregate book value of
$100,000 or more at any time during
the tax year.
Expenses incurred for services
provided in the United States (for
example, telemedicine and services
provided over the Internet) that include
recipients both inside and outside the
United States should not be reported in
Part I.
If an organization that
TIP completes Part I made grants or
provided other assistance
during the tax year to foreign
organizations or foreign individuals, it
may also need to complete, as
applicable, Parts II or III. If the
organization did 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 or
provided other assistance 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
making grants and providing other
assistance. Describe how the
organization monitors its grants and
other assistance (and re-grants thereof)
to ensure that such grants and other
assistance 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 V 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 for each region on a
separate line of Part I. If multiple
activities are conducted per region, list
each type of activity on a separate line
and repeat regions in column (a) as
necessary. Use the regions listed
earlier.
Report investments separately.
Report investments on a
region-by-region basis on line 3
separately from other activities in the
region. All investments for a particular
region can be aggregated for this
purpose. For example, all investments
in South America can be reported

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together on one line. In reporting
investments in a region, only columns
(a), (d), and (f) must be completed;
columns (b), (c), and (e) 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). 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). In
column (f), report the total book value
of the organization’s investments for
that region as of the end of the tax
year. This value may be rounded off to
the nearest $1,000. For instance, if the
value of investments in a particular
region is $35,439, the value may be
reported as $35,000.
Note: Funds transferred into
non-interest bearing accounts outside
the United States to be used in the
organization’s program services are not
reportable as investments in Part I, line
3. However, once such funds are used
for program services, they are
reportable as expenditures in Part I,
line 3, column (f).
Column (a). Identify each region in
which the organization conducts
grantmaking, investment activity,
fundraising activities, business,
program services, and other activities.
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. However, in column (b), lines
3a-3c, report the total number of offices
maintained by the organization in
regions outside of the United States
during the tax year, but do not count
any one office more than once in these
totals. See Glossary for definition of
maintaining offices, employees, or
agents.
Column (c). If the organization
answered “Yes” to Form 990, Part IV,
line 14a, and the organization
maintained employees, agents, or
independent contractors outside the
United States, show in this column the

total number of employees, agents, and
independent contractors working in
each region listed during the tax year.
Do not include in this number any
persons who serve the organization
solely as volunteers. Include an
employee, agent, or independent
contractor in the total for each region in
which that person worked during the
tax year. However, in column (c), lines
3a-3c, report the total number of
employees, agents, and independent
contractors working outside of the
United States during the tax year, but
do not count any one employee, agent,
or independent contractor more than
once in these totals. See Glossary for
definition of maintaining offices,
employees, or agents.
Column (d). Specify in this column
the type(s) of activity(ies), as listed
here, that are conducted in or for 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, and the total
book value of investments for that
region, as of the end of the tax year.
This amount may be rounded off to the
nearest $1,000. For instance, if the total
of expenditures in a particular region
and the value of investments in that
region is $55,341, the value may be
reported as $55,000. If an amount in
column (f) includes both expenditures
and investments, list the amounts of
expenditures and investments
separately, per region, in Part V.
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 V.

For 2011, 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, certain expenses
associated with a study abroad
program are not separately tracked (for
example, listing study abroad program
on school website or in paper catalog),
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,
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) or to a particular U.S.
organization or entity for the understood
purpose of engaging directly or
indirectly in foreign activity.
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.
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 duplicate
copies of Schedule F (Form 990), Part
II. Use as many duplicate copies as
needed, and number each page of
each part.
Report cash grants and noncash
assistance in Part II based on the
accounting method used to account for
them on the organization’s financial
statements, and describe this method in
Part V.

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Do not complete Part II, line 1,
columns (a) or (b). However,
CAUTION complete columns (c) through (i)
as if columns (a) and (b) were
completed.
Report grants in Part II regardless of
the source of the grant funds (whether
restricted or unrestricted), and
regardless of whether the organization
selected the grantee.
Example. EO receives a grant
from a government agency, under the
terms of which EO is required to submit
the funds to Y, a foreign university, for
research on the causes of a particular
disease. EO must report the payments
to Y as grant payments, regardless of
whether EO selected Y as the grantee.
Report program related investments
outside of the United States as grants
in Part II.
Example. X is a small business
enterprise located in a deteriorated
urban area in a foreign country and
owned by members of an economically
disadvantaged minority group.
Conventional sources of funds are
unwilling or unable to provide funds to
X on terms it considers economically
feasible. EO makes a loan to X bearing
interest below the market rate for
commercial loans of comparable risk.
EO’s primary purpose for making the
loan is to encourage the economic
development of such minority groups.
The loan has no significant purpose
involving the production of income or
the appreciation of property. The loan
significantly furthers the
accomplishment of EO’s exempt
activities and would not have been
made but for such relationship between
the loan and EO’s exempt activities.
Accordingly, the loan is a program
related investment, and EO must report
it as a grant in Schedule F (Form 990),
Part II.
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.

Part III. Grants and Other
Assistance to
Individuals Outside the
United States

If the organization checks
TIP “Accrual” on Form 990, Part XII,
line 1, follows SFAS 116 (see
instructions for Form 990, Part IX), and
makes a grant during the tax year to be
paid in future years to an organization
or government outside the United
States, it should report the grant’s
present value in Part II, line 1, column
(e) or (g), and report any accruals of
present value increments in future
years.

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 the understood
purpose of engaging directly or
indirectly in foreign activity, in the
aggregate.

Column (f). Describe the manner
of cash disbursement (or, for
organizations using the accrual method
of accounting, the intended 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 (FMV) 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 FMV.
When FMV cannot be readily
determined, use an appraised or
estimated value.
Line 2. Add the number of recipient
foreign organizations listed on line 1
of Schedule F (Form 990):
• 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) that are not
described on line 2. Enter the total.

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
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
accounting method used to account for
them on the organization’s financial
statements, and describe this method in
Part V.
Report grants in Part III regardless of
the source of the grant funds (whether
restricted or unrestricted), and
regardless of whether the organization
selected the grantee.
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 duplicate copies of
Schedule F (Form 990), Part III. Use as
many duplicate copies as needed, and
number each page.
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

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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 V how the organization
arrived at the estimate.
Column (d). Enter the total 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.
If the organization checks
TIP “Accrual” on Form 990, Part XII,
line 1, follows SFAS 116 (see
instructions for Form 990, Part IX), and
makes a grant during the tax year to be
paid in future years to an individual
outside the United States, it should
report the grant’s present value in Part
III, column (d) or (f), and report any
accruals of present value increments in
future years.
Column (e). Describe the manner
of cash disbursement (or, for
organizations using the accrual method
of accounting, the intended 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 FMV 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.
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
FMV. When FMV cannot be readily
determined, use an appraised or
estimated value.

Part IV. Foreign forms
All Schedule F (Form 990) filers must
complete Part IV, lines 1-6. If the
organization answers “Yes” to any of
lines 1-6 because it engaged in the
activities described on that line during
the tax year, it may need to file the

form referenced on that line. To
determine whether an organization is
required to file any of the IRS forms
referenced on lines 1-6 (i.e., Forms
926, 3520, 3520-A, 5471, 5713, 8621,
or 8865), see the instructions for those
forms.

Part V. Supplemental
Information
Use Part V to:
• Provide other narrative explanations
and descriptions, as needed.

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Identify the specific part and line(s)
that the response supports. Part V can
be duplicated if more space is needed.