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Middle East and North Africa

corporations, and other foreign entities

columns (b), (c), and (e) need not be

with an aggregate book value of

completed with respect to investments

Algeria, Bahrain, Djibouti, Egypt, Iran,

$100,000 or more at any time during the

for the tax year.

Iraq, Israel, Jordan, Kuwait, Lebanon,

tax year.

Libya, Malta, Morocco, Oman, Qatar,

Column (a) should reflect the region

Saudi Arabia, Syria, Tunisia, United

Expenses incurred for services

of the investment. The region of a

Arab Emirates, West Bank and Gaza,

provided in the United States (for

foreign investment entity is determined

and Yemen.

example, telemedicine and services

by its legal domicile (country whose law

provided over the Internet) that include

governs the entity's internal affairs). In

North America

recipients both inside and outside the

the case of a foreign pass-through entity

Canada and Mexico, but not the United

United States should not be reported in

such as a foreign partnership, an

States.

Part I.

organization is not required to report the

region of the underlying investments

Russia and Neighboring States

If an organization that

held by the pass-through entity, but can

completes Part I made grants

Armenia, Azerbaijan, Belarus, Georgia,

TIP

report the region based on the legal

or provided other assistance

Kazakhstan, Kyrgyzstan, Moldova,

domicile of the foreign pass-through

during the tax year to foreign

Russia, Tajikistan, Turkmenistan,

entity.

organizations or foreign individuals, it

Ukraine, and Uzbekistan.

may also need to complete, as

An organization need not report

South America

applicable, Parts II or III. If the

foreign investments indirectly held

Argentina, Bolivia, Brazil, Chile,

organization did not make any such

through a domestic (United States)

Colombia, Ecuador, French Guiana,

grants, it does not need to complete

pass-through entity, as the domicile of

Guyana, Paraguay, Peru, Suriname,

Parts II or III.

the pass-through entity is not a foreign

Uruguay, and Venezuela.

location. Nor does the organization

Lines 1–2. Complete these lines only if

need to report its investments in entities

South Asia

the organization made grants or

domiciled overseas but traded on a U.S.

Afghanistan, Bangladesh, Bhutan, India,

provided other assistance directly or

stock exchange.

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

region is $35,439, the value may be

Ethiopia, Gabon, Gambia, Ghana,

thereof) to ensure that such grants and

reported as $35,000.

Guinea, Guinea Bissau, Kenya,

other assistance are used for proper

Lesotho, Liberia, Madagascar, Malawi,

Note. Funds transferred into

purposes or are not otherwise diverted

Mali, Mauritania, Mauritius,

non-interest bearing accounts outside

from the intended use. For example, the

Mozambique, Namibia, Nigeria,

the United States to be used in the

organization can describe required

Rwanda, Sao Tome & Principe,

organization's program services are not

periodic reports and accountings, field

Senegal, Seychelles, Sierra Leone,

reportable as investments in Part I,

investigations by the organization's

Somalia, South Africa, Sudan,

line 3. However, once such funds are

personnel, and third-party audits. Use

Swaziland, Tanzania, Togo, Uganda,

used for program services, they are

Part V of this schedule for the narrative

Zambia, and Zimbabwe.

reportable as expenditures in Part I,

response to Part I, line 2.

line 3, column (f).

Line 3. Enter the details for each type

If an organization's activities involve

of activity conducted at any time during

Column (a). Identify each region in

a country not listed earlier, designate

the tax year for each region on a

which the organization conducts

the appropriate region for the country.

separate line of Part I. If multiple

grantmaking, investment activity,

activities are conducted per region, list

fundraising activities, business,

Specific Instructions

each type of activity on a separate line

program services, and other activities.

and repeat regions in column (a) as

Part I. General Information

Column (b). If the organization

necessary. Use the regions listed

answered “Yes” to Form 990, Part IV,

on Activities Outside the

earlier.

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 of the United States

outside the United States, or held

together on one line. In reporting

during the tax year, but do not count any

investments outside the United States in

investments in a region, only columns

one office more than once in these

foreign partnerships, foreign

(a), (d), and (f) must be completed;

totals. See Glossary in the Instructions

-2-

2015 Instructions for Schedule F (Form 990)

Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2015 Page 2

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