Form 990 - Instructions For Schedule F (2015) (Page 5 of 5) in pdf

Form 990 - Instructions For Schedule F (2015) Page 5

When FMV cannot be readily

attach Forms 3520, 3520-A, or 5713 to

Part II, line 1, regarding the method

determined, use an appraised or

Form 990.

used to account for cash grants and

estimated value.

noncash assistance on the

Part V. Supplemental

organization's financial statements;

Part IV. Foreign Forms

Information

Part III, regarding the method used to

account for cash grants and noncash

All Schedule F (Form 990) filers must

Use Part V to provide narrative

assistance on the organization's

complete Part IV, lines 1-6. If the

information required to supplement

financial statements; and

organization answers “Yes” to any of

responses in:

Part III, column (c), regarding the

lines 1-6 because it engaged in the

Part I, line 2, regarding the

estimated number of recipients.

activities described on that line during

organization's procedures for monitoring

the tax year, it may need to file the form

the use of its grants and other

Provide other narrative explanations

referenced on that line. To determine

assistance outside the United States;

and descriptions, as needed.

whether an organization is required to

Part I, line 3, column (f), regarding the

file any of the IRS forms referenced on

Identify the specific part and line(s)

method used to account for

lines 1-6 (i.e., Forms 926, 3520, 3520-A,

that the response supports. Part V can

expenditures on the organization's

5471, 5713, 8621, or 8865), see the

be duplicated if more space is needed.

financial statements;

instructions for those forms. Do not

2015 Instructions for Schedule F (Form 990)

-5-

Form 990 - Instructions For Schedule F (2015) Page 5

Related Articles

Related forms

Related Categories