Form 990 - Instructions For Schedule F (2015)


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
and distributions made by the
must file a complete return and provide
Code unless otherwise noted.
organization during the tax year to
all of the information requested,
foreign organizations, foreign
including the required schedules.
Future Developments
governments, and foreign
individuals. It also includes grants and
For the latest information about
other assistance to domestic
Reporting on Schedule F (Form 990) is
developments related to Schedule F
individuals or domestic
based on the following geographic
(Form 990) and its instructions, such as
organizations for the purpose of
legislation enacted after they were
providing grants to designated foreign
published, go to
beneficiaries. It does not include
salaries or other compensation to
General Instructions
Central America and the
employees or payments to
Note. Terms in bold are defined in the
independent contractors; the
Glossary of the Instructions for Form
payment of any benefit by a section
Antigua & Barbuda, Aruba, Bahamas,
501(c)(9) voluntary employees'
Barbados, Belize, Cayman Islands,
beneficiary association (VEBA) to
Costa Rica, Cuba, Dominica, Dominican
Purpose of Schedule
employees of a sponsoring organization
Republic, El Salvador, Grenada,
or contributing employer, if such
Schedule F (Form 990) is used by an
Guadeloupe, Guatemala, Haiti,
payment is made under the terms of the
organization that files Form 990 to
Honduras, Jamaica, Martinique,
VEBA trust and in compliance with
provide information on its activities
Nicaragua, Panama, St. Kitts & Nevis,
section 505; or payments or other
conducted outside the United States
St. Lucia, St. Vincent & the Grenadines,
assistance to affiliates or branch offices
by the organization at any time during
Trinidad & Tobago, Turks & Caicos
that are not organized as legal entities
the tax year.
Islands, and British Virgin Islands.
separate from the filing organization.
East Asia and the Pacific
Activities conducted outside the
“Program services” are activities
United States include grants and
Australia, Brunei, Burma, Cambodia,
conducted by the organization outside
other assistance, program-related
China (including Hong Kong), East
the United States that form the basis of
investments, fundraising activities,
Timor, Fiji, Indonesia, Japan, Kiribati,
the organization's exemption from
unrelated trade or business, program
Korea, Laos, Malaysia, Marshall
federal income tax. Examples of
services, investments, or maintaining
Islands, Micronesia, Mongolia, Nauru,
program services include, but are not
offices, employees, or agents for the
New Zealand, North Korea, Palau,
limited to, operating an orphanage,
purpose of conducting any such
Papua New Guinea, Philippines,
school, hospital, church, temple,
activities in regions outside the United
Samoa, Singapore, Solomon Islands,
mosque, or synagogue; disaster relief
South Korea, Taiwan, Thailand,
efforts; and providing indigent relief.
Timor-Leste, Tonga, Tuvalu, Vanuatu,
United States is defined as the 50
Parts II and III of Schedule F (Form
and Vietnam.
states and the District of Columbia, the
990), and the Part I, line 3 table of
Commonwealth of Puerto Rico, the
Europe (Including Iceland and
Schedule F, may be duplicated to list
Commonwealth of the Northern Mariana
additional activities per region (Part I),
Islands, Guam, American Samoa, and
grants and other assistance to
Albania, Andorra, Austria, Belgium,
the United States Virgin Islands. A
organizations or entities outside the
Bosnia & Herzegovina, Bulgaria,
“foreign country” is any sovereignty that
United States (Part II), or grants and
Croatia, Czech Republic, Denmark,
is not the United States.
other assistance to individuals outside
Estonia, Finland, France, FYR
the United States (Part III) that do not fit
Information is to be reported based
Macedonia, Germany, Greece,
on the first page of these parts. Number
on the geographic regions described
Greenland, Holy See, Hungary, Iceland,
each page of each part.
below. Report activities conducted by
Ireland, Italy, Kosovo, Latvia,
the organization directly or indirectly
Liechtenstein, Lithuania, Luxembourg,
Who Must File
through a disregarded entity, or
Monaco, Montenegro, the Netherlands,
through a joint venture treated as a
Norway, Poland, Portugal, Romania,
An organization that answered “Yes” on
San Marino, Serbia, Slovakia, Slovenia,
Form 990, Part IV, Checklist of Required
Spain, Sweden, Switzerland, Turkey,
Schedules, line 14b, 15, or 16, must
For purposes of Schedule F (Form
and the United Kingdom (England,
complete the appropriate parts of
990), grants and other assistance
Northern Ireland, Scotland, and Wales).
Schedule F (Form 990) and attach
includes awards, prizes, contributions,
Schedule F (Form 990) to Form 990.
noncash assistance, cash allocations,
stipends, scholarships, fellowships,
If an organization is not required to
research grants, and similar payments
file Form 990 but chooses to do so, it
Sep 01, 2015
Cat. No. 51530J


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