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collection through the Federal Register process; for more info, click here.2021 Department of the Treasury
Internal Revenue Service
Instructions for Schedule F
(Form 990)
DRAFT AS OF
Statement of Activities Outside the United States
Section references are to the Internal Revenue research grants, and similar payments Central America and the
Code unless otherwise noted. and distributions made by the Caribbean
organization during the tax year to
Future developments. For the latest Antigua & Barbuda, Aruba, Bahamas,
foreign organizations, foreign
information about developments related
September 21, 2021
governments, and foreign Barbados, Belize, Cayman Islands,
to Schedule F (Form 990) and its Costa Rica, Cuba, Dominica, Dominican
individuals. It also includes grants
instructions, such as legislation enacted Republic, El Salvador, Grenada,
and other assistance to domestic
after they were published, go to Guadeloupe, Guatemala, Haiti,
individuals or domestic
IRS.gov/Form990. Honduras, Jamaica, Martinique,
organizations for the purpose of
providing grants to designated foreign Nicaragua, Panama, St. Kitts & Nevis,
General Instructions beneficiaries. It doesn't include salaries St. Lucia, St. Vincent & the Grenadines,
Trinidad & Tobago, Turks & Caicos
or other compensation to employees
Note. Terms in bold are defined in the or payments to independent Islands, and British Virgin Islands.
Glossary of the Instructions for Form contractors; the payment of any benefit East Asia and the Pacific
990. by a section 501(c)(9) voluntary
Australia, Brunei, Burma, Cambodia,
employees' beneficiary association
Purpose of Schedule China (including Hong Kong), East
(VEBA) to employees of a sponsoring
Timor, Fiji, Indonesia, Japan, Kiribati,
Schedule F (Form 990) is used by an organization or contributing employer, if
Korea, Laos, Malaysia, Marshall
organization that files Form 990, Return such payment is made under the terms
Islands, Micronesia, Mongolia, Nauru,
of Organization Exempt From Income of the VEBA trust and in compliance
New Zealand, North Korea, Palau,
Tax, to provide information on its with section 505; or payments or other
Papua New Guinea, Philippines,
activities conducted outside the United assistance to affiliates or branch offices
Samoa, Singapore, Solomon Islands,
States by the organization at any time that aren't organized as legal entities
South Korea, Taiwan, Thailand,
during the tax year. separate from the filing organization.
Timor-Leste, Tonga, Tuvalu, Vanuatu,
Activities conducted outside the “Program services” are activities and Vietnam.
United States include grants and conducted by the organization outside
other assistance; program-related
Europe (Including Iceland and
the United States that form the basis of
investments; fundraising activities; Greenland)
the organization's exemption from
unrelated trade or business; program federal income tax. Examples of Albania, Andorra, Austria, Belgium,
services; investments; or maintaining program services include, but aren’t Bosnia & Herzegovina, Bulgaria,
offices, employees, or agents for the limited to, operating an orphanage, Croatia, Czech Republic, Denmark,
purpose of conducting any such school, hospital, church, temple, Estonia, Finland, France, FYR
activities in regions outside the United mosque, or synagogue; disaster relief Macedonia, Germany, Greece,
States. efforts; and providing indigent relief. Greenland, Holy See, Hungary, Iceland,
Ireland, Italy, Kosovo, Latvia,
United States is defined as the 50
states and the District of Columbia, the Who Must File Liechtenstein, Lithuania, Luxembourg,
Monaco, Montenegro, Netherlands,
Commonwealth of Puerto Rico, the An organization that answered “Yes” on
Norway, Poland, Portugal, Romania,
Commonwealth of the Northern Mariana Form 990, Part IV, Checklist of Required
San Marino, Serbia, Slovakia, Slovenia,
Islands, Guam, American Samoa, and Schedules, line 14b, 15, or 16, must
Spain, Sweden, Switzerland, Turkey,
the United States Virgin Islands. A complete the appropriate parts of
and the United Kingdom (England,
“foreign country” is any sovereignty that Schedule F (Form 990) and attach
Northern Ireland, Scotland, and Wales).
isn’t the United States. Schedule F (Form 990) to Form 990.
Information is to be reported based Middle East and North Africa
If an organization isn’t required to file
on the geographic regions described Algeria, Bahrain, Djibouti, Egypt, Iran,
Form 990 but chooses to do so, it must
under Regions, later. Report activities Iraq, Israel, Jordan, Kuwait, Lebanon,
file a complete return and provide all of
conducted by the organization directly Libya, Malta, Morocco, Oman, Qatar,
the information requested, including the
or indirectly through a disregarded Saudi Arabia, Syria, Tunisia, United
required schedules.
entity, or through a joint venture Arab Emirates, West Bank and Gaza,
treated as a partnership. and Yemen.
Regions
For purposes of Schedule F (Form Reporting on Schedule F (Form 990) is North America
990), grants and other assistance based on the following geographic Canada and Mexico, but not the United
includes awards, prizes, contributions, regions. States.
noncash assistance, cash allocations,
stipends, scholarships, fellowships, Antarctica
Sep 16, 2021 Cat. No. 51530JRussia and Neighboring States If an organization that region of the underlying investments
Armenia, Azerbaijan, Belarus, Georgia, TIP completes Part I made grants or held by the pass-through entity, but can
Kazakhstan, Kyrgyzstan, Moldova, provided other assistance report the region based on the legal
Russia, Tajikistan, Turkmenistan, during the tax year to foreign domicile of the foreign pass-through
Ukraine, and Uzbekistan. organizations or foreign individuals, entity.
it may also need to complete, as
South America applicable, Part II or III. If the An organization need not report
organization didn't make any such foreign investments indirectly held
Argentina, Bolivia, Brazil, Chile, through a domestic (United States)
DRAFT AS OF
Colombia, Ecuador, French Guiana, grants, it doesn't need to complete Part
II or III. pass-through entity, as the domicile of
Guyana, Paraguay, Peru, Suriname, the pass-through entity isn’t a foreign
Uruguay, and Venezuela. location. Nor does the organization
Lines 1 and 2. Complete these lines
South Asia only if the organization made grants or need to report its investments in entities
Afghanistan, Bangladesh, Bhutan, India, provided other assistance directly or domiciled overseas but traded on a U.S.
stock exchange.
September 21, 2021
Maldives, Nepal, Pakistan, and Sri indirectly to foreign organizations,
Lanka. foreign governments, or foreign The term “investments” can be used
individuals. Indicate “Yes” or “No” to describe the foreign activity in column
Sub-Saharan Africa regarding whether the organization (d). In column (f), report the total book
Angola, Benin, Botswana, Burkina maintains records to substantiate value of the organization's investments
Faso, Burundi, Cameroon, Cape Verde, amounts, eligibility, and selection for that region as of the end of the tax
Central African Republic, Chad, criteria used for making grants and year. This value may be rounded off to
Comoros, Democratic Republic of the providing other assistance. Describe the nearest $1,000. For instance, if the
Congo, Republic of the Congo, Cote how the organization monitors its grants value of investments in a particular
D'Ivoire, Equatorial Guinea, Eritrea, and other assistance (and re-grants) to region is $35,439, the value may be
Ethiopia, Gabon, Gambia, Ghana, ensure that such grants and other reported as $35,000.
Guinea, Guinea Bissau, Kenya, assistance are used for proper
Lesotho, Liberia, Madagascar, Malawi, purposes or aren’t otherwise diverted Note. Funds transferred into
Mali, Mauritania, Mauritius, from the intended use. For example, the non-interest bearing accounts outside
Mozambique, Namibia, Nigeria, organization can describe required the United States to be used in the
Rwanda, Sao Tome & Principe, periodic reports and accountings, field organization's program services aren't
Senegal, Seychelles, Sierra Leone, investigations by the organization's reportable as investments on Part I,
Somalia, South Africa, Sudan, personnel, and third-party audits. Use line 3. However, once such funds are
Swaziland, Tanzania, Togo, Uganda, Part V of this schedule for the narrative used for program services, they are
Zambia, and Zimbabwe. response to Part I, line 2. reportable as expenditures in Part I,
Line 3. Enter the details for each type line 3, column (f).
If an organization's activities involve
a country not listed earlier, designate of activity conducted at any time during Column (a). Identify each region in
the appropriate region for the country. the tax year for each region on a which the organization conducts
separate line of Part I. If multiple grantmaking, investment activity,
activities are conducted per region, list
Specific Instructions each type of activity on a separate line
fundraising activities, business,
program services, and other activities.
and repeat regions in column (a) as
Part I. General Information necessary. Use the regions listed Column (b). If the organization
on Activities Outside the earlier. answered “Yes” to Form 990, Part IV,
line 14a, and the organization
United States Report investments separately. maintained offices outside the United
Complete Part I if the organization Report investments on a States, list in this column the number of
answered “Yes” to Form 990, Part IV, region-by-region basis on line 3 offices maintained by the organization in
line 14b. This means the organization separately from other activities in the each region listed during the tax year.
had aggregate revenues or expenses of region. All investments for a particular However, in column (b), lines 3a–3c,
more than $10,000 from or attributable region can be aggregated for this report the total number of offices
to grantmaking, fundraising, business, purpose. For example, all investments maintained by the organization in
investment, and program services in South America can be reported regions outside the United States during
outside the United States, or held together on one line. In reporting the tax year, but don't count any one
investments outside the United States in investments in a region, only columns office more than once in these totals.
foreign partnerships, foreign (a), (d), and (f) must be completed; See Glossary in the Instructions for
corporations, and other foreign entities columns (b), (c), and (e) need not be Form 990 for a definition of maintaining
with an aggregate book value of completed with respect to investments offices, employees, or agents.
$100,000 or more at any time during the for the tax year.
tax year. Column (c). If the organization
Column (a) should reflect the region answered “Yes” to Form 990, Part IV,
Expenses incurred for services of the investment. The region of a line 14a, and the organization
provided in the United States (for foreign investment entity is determined maintained employees, agents, or
example, telemedicine and services by its legal domicile (country whose law independent contractors outside the
provided over the Internet) that include governs the entity's internal affairs). In United States, show in this column the
recipients both inside and outside the the case of a foreign pass-through entity total number of employees, agents, and
United States shouldn't be reported in such as a foreign partnership, an independent contractors working in
Part I. organization isn’t required to report the each region listed during the tax year.
-2- 2020 Instructions for Schedule F (Form 990)Don't include in this number any region. Report expenditures based on Don’t complete Part II, line 1,
persons who serve the organization the method used to account for them on ! column (a) or (b). However,
solely as volunteers. Include an the organization's financial statements, CAUTION complete columns (c) through
employee, agent, or independent and describe this method in Part V. (i) as if columns (a) and (b) were
contractor in the total for each region in For 2020, allocations of indirect completed.
which that person worked during the tax expenditures to foreign activities aren't
year. However, in column (c), lines 3a– necessary if the organization doesn't Report grants in Part II regardless of
3c, report the total number of separately track them. For example, if the source of the grant funds (whether
DRAFT AS OF
employees, agents, and independent under a university's current accounting restricted or unrestricted), and
contractors working outside the United procedures, certain expenses regardless of whether the organization
States during the tax year, but don't associated with a study abroad program selected the grantee.
count any one employee, agent, or aren't separately tracked (for example,
independent contractor more than once Example. EO receives a grant from
listing a study abroad program on a a government agency, under the terms
in these totals. See Glossary in the school website or in a paper catalog), of which EO is required to submit the
September 21, 2021
Instructions for Form 990 for a definition then such expenses aren't required to
of maintaining offices, employees, or funds to Y, a foreign university, for
be included in Part I, column (f). research on the causes of a particular
agents.
An organization may have no disease. EO must report the payments
Column (d). Specify in this column TIP foreign expenditures reportable to Y as grant payments, regardless of
the type(s) of activity(ies), as listed here, in Part I, column (f), even whether EO selected Y as the grantee.
that are conducted in or for each region. though it is required to report an activity
Types of activities are any of the Column (c). Specify the region
in Part I. For example, an organization
following: grantmaking, fundraising where the principal foreign office of the
that derives more than $10,000 of
activities, unrelated trade or recipient organization or entity is located
revenue from a foreign activity must
business, program services, or, if the recipient has no foreign office,
report the activity in Part I, even if it
investments, program-related the region where the grant funds were
incurred no expenditures for that
investments, conducting board or will be used. See Regions, earlier.
activity.
meetings, or sending agents of the Column (d). Describe the purpose
organization to attend and speak at or ultimate use of the grant funds. Don't
seminars and conferences. If multiple Part II. Grants and Other use general terms, such as charitable,
activities are conducted per region, list Assistance to educational, religious, or scientific. Use
each type of activity on a separate line Organizations or Entities more specific descriptions, such as
and repeat regions in column (a) as general support, school or hospital
necessary. Outside the United States construction, purchase of medical
Complete Part II if the organization supplies or equipment, purchase of
Column (e). If “program services” is answered “Yes” on Form 990, Part IV,
the listed activity in column (d), provide school books or school supplies,
line 15. This means the organization provision of clothing, food, etc. In the
a description of the specific program reported on Form 990, Part IX,
service. case of specific disaster assistance,
Statement of Functional Expenses, include a description of the disaster,
Column (f). Enter the total amount column (A), line 3, more than $5,000 of such as tsunami or earthquake.
of expenditures for activities conducted grants and other assistance to any
for each listed region, or the total book particular foreign organization or Column (e). Enter the total dollar
value of investments or entity (including a foreign amount of cash grants, in U.S. dollars,
program-related investments for that government) or to a domestic to each recipient organization or entity
region, as of the end of the tax year. organization or domestic individual for the tax year. Cash grants include
These amounts may be rounded off to for the purpose of providing grants or grants or allocations paid by cash,
the nearest $1,000. For instance, if the other assistance to a designated foreign check, money order, wire transfer, and
value of investments in a region is organization or organizations. other charges against funds on deposit
$55,341, the value may be reported as at a financial institution.
Line 1. Enter information only for each
$55,000. If the organization made both recipient organization or entity that If the organization checks
expenditures and investments in a received more than $5,000 total of TIP “Accrual” on Form 990, Part XII,
region, list the amount(s) of grants or assistance from the line 1; follows Financial
expenditures and the value of organization for the tax year. Accounting Standards Board
investments on separate lines for each Enter the details of each organization Accounting Standards Codification
type of activity in that region. or entity on a separate line. (FASB ASC 958) (formerly SFAS 116)
Expenditures include salaries, (see instructions for Form 990, Part IX);
Report cash grants and noncash and makes a grant during the tax year
wages, and other employment-related assistance in Part II based on the
costs paid to or for the benefit of to be paid in future years to an
accounting method used to account for organization or government outside the
employees located in the region; travel them on the organization's financial
expenses to, from, and within the United States, it should report the
statements, and describe this method in grant's present value in Part II, line 1,
region; rent and other costs relating to Part V.
offices located in the region; grants to or column (e) or (g), and report any
for recipients located in the region; bank accruals of present value increments in
fees and other financial account future years.
maintenance fees and costs; and
payments to agents located in the Column (f). Describe the manner of
cash disbursement (or, for organizations
2020 Instructions for Schedule F (Form 990) -3-using the accrual method of accounting, assistance to foreign individuals through other charges against funds on deposit
the intended manner of cash a foreign organization unless the grant at a financial institution.
disbursement), such as by cash or assistance is earmarked for the
If the organization checks
payment, money order, electronic fund benefit of one or more specific
or wire transfer, check, other charges individuals. Instead, complete Part II for
TIP “Accrual” on Form 990, Part XII,
line 1; follows Financial
against funds on deposit at a financial such grants and other assistance. For
Accounting Standards Board
institution, or other. List all that apply for example, report in Part III a payment to
Accounting Standards Codification
each recipient. a foreign hospital designated to cover
(FASB ASC 958) (formerly SFAS 116)
DRAFT AS OF
the medical expenses of a foreign
Column (g). Enter the fair market (see instructions for Form 990, Part IX);
individual. Report in Part II a
value (FMV) of any noncash property in and makes a grant during the tax year
contribution to a foreign hospital to
U.S. dollars. to be paid in future years to an individual
provide a service to the general public
outside the United States, it should
Column (h). For noncash property or to serve unspecified charity patients.
report the grant's present value in Part
or assistance, enter a description of the III, column (d) or (f), and report any
Enter the details of each type of grant
September 21, 2021
property or assistance. List all that accruals of present value increments in
apply. Examples of noncash assistance or assistance to individuals on a
separate line. future years.
include medical supplies or equipment,
pharmaceuticals, blankets, books, or Column (e). Describe the manner of
other educational supplies. Report cash grants and noncash
assistance in Part III based on the cash disbursement (or, for organizations
Column (i). Describe the method of accounting method used to account for using the accrual method of accounting,
valuation. Report property with a readily them on the organization's financial the intended manner of cash
determinable market value at its FMV. statements, and describe this method in disbursement), such as by cash
When FMV can't be readily determined, Part V. payment, money order, electronic fund
use an appraised or estimated value. or wire transfer, check, other charges
Report grants in Part III regardless of against funds on deposit at a financial
Line 2. Add the number of recipient the source of the grant funds (whether institution, or other. List all that apply for
organizations listed on Part II, line 1, of restricted or unrestricted), and each region.
Schedule F (Form 990): regardless of whether the organization
• That are recognized by the IRS as selected the grantee.
Column (f). Enter the FMV of
exempt from federal income tax as noncash property in U.S. dollars for
described in section 501(c)(3); Column (a). Specify type(s) of each type of assistance. If multiple
• That are recognized as a charity by a assistance provided, or describe the properties were transferred for the type
foreign country; or purpose or use of grant funds. List all of assistance, enter information for
• For which the grantmaker has made a that apply for each region. Don't use each.
good faith determination, based on an general terms, such as charitable,
Column (g). For noncash property,
affidavit from the grantee or the opinion educational, religious, or scientific. Use
enter a description of the property. If
of counsel, that the grantee is the more specific descriptions, such as
multiple properties were transferred,
equivalent of a public charity. scholarships, food, clothing, shelter for
enter a description of each.
Then, enter the total. indigents or disaster victims, direct cash
assistance to indigents, medical Column (h). Describe the method of
Line 3. Add the number of recipient
supplies or equipment, books or other valuation. Report property with a readily
organizations listed on Part II, line 1, of
educational supplies, etc. In the case of determinable market value at its FMV.
Schedule F (Form 990) that aren't
specific disaster assistance, include a When FMV can't be readily determined,
described on line 2. Enter the total.
description of the disaster, such as use an appraised or estimated value.
tsunami or earthquake.
Part III. Grants and Other Part IV. Foreign Forms
Assistance to Individuals Column (b). List each region in
All Schedule F (Form 990) filers must
which grants and other assistance
Outside the United States were provided to or for foreign complete Part IV, lines 1–6. If the
Complete Part III if the organization individuals. See Regions, earlier. organization answers “Yes” to any of
answered “Yes” on Form 990, Part IV, lines 1–6 because it engaged in the
line 16. This means that the Column (c). For each type of activities described on that line during
organization reported on Form 990, Part assistance provided in each region the tax year, it may need to file the form
IX, column (A), line 3, more than $5,000, listed, enter the number of recipients referenced on that line. To determine
in the aggregate, of grants and other that received the type of assistance in whether an organization is required to
assistance to foreign individuals and that region. If the filing organization file any of the IRS forms referenced on
to domestic organizations or doesn't have a way to determine a lines 1–6 (Form 926, 3520, 3520-A,
domestic individuals for the purpose specific number, estimate the number. 5471, 5713, 8621, or 8865), see the
of providing grants or other assistance Explain in Part V how the organization instructions for those forms. Don't attach
to a designated foreign individual or arrived at the estimate. Form 3520, 3520-A, or 5713 to Form
individuals. Column (d). Enter the total amount 990.
Enter information for grants and of cash grants, in U.S. dollars, provided
other assistance made directly to to or for recipients in each region for
foreign individuals, or directly to each type of assistance. Cash grants
foreign organizations for the benefit of include only grants or allocations paid
specified foreign individuals. Don't by cash, checks, money orders,
complete Part III for grants and other electronic funds or wire transfers, and
-4- 2020 Instructions for Schedule F (Form 990)Part V. Supplemental • Part I, line 3, column (f), regarding the assistance on the organization's
method used to account for financial statements; and
Information expenditures on the organization's • Part III, column (c), regarding the
Use Part V to provide narrative financial statements; estimated number of recipients.
information required to supplement • Part II, line 1, regarding the method
responses in: used to account for cash grants and Provide other narrative explanations
• Part I, line 2, regarding the noncash assistance on the and descriptions, as needed.
organization's procedures for monitoring organization's financial statements;
the use of its grants and other • Part III, regarding the method used to Identify the specific part and line(s)
DRAFT AS OF
assistance outside the United States; account for cash grants and noncash that the response supports.
September 21, 2021
2020 Instructions for Schedule F (Form 990) -5-You can also read
