Instructions For Schedule F (Form 990) 2008 printable pdf download

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Department of the Treasury

Internal Revenue Service

Instructions for Schedule F

(Form 990)

Statement of Activities Outside the United States

“Program services” are activities

Trinidad & Tobago, Turks & Caicos

Section references are to the Internal

conducted by the organization outside

Islands, and British Virgin Islands.

Revenue Code unless otherwise noted.

the United States that form the basis of

General Instructions

East Asia and the Pacific

the organization’s exemption from

Australia, Brunei, Burma, Cambodia,

federal income tax. Examples of

Note. Terms in bold are defined in the

China (including Hong Kong), East

program services include, but are not

Glossary of the Instructions for Form

limited to, operating an orphanage,

Timor, Fiji, Indonesia, Japan, Kiribati,

990.

school, hospital, church, temple,

Korea, Laos, Malaysia, Marshall

mosque, or synagogue; disaster relief

Islands, Micronesia, Mongolia, Nauru,

Purpose of Schedule

efforts; and providing indigent relief.

New Zealand, North Korea, Palau,

Schedule F (Form 990) is used by an

Papua New Guinea, Philippines,

See Glossary in the Instructions for

organization that files Form 990 to

Samoa, Singapore, Solomon Islands,

Form 990 for the definition of the

provide information on its activities

South Korea, Taiwan, Thailand,

following terms.

conducted outside the United States by

•

Timor-Leste, Tonga, Tuvalu, Vanuatu,

“Unrelated trade or business.”

the organization at any time during the

•

and Vietnam.

“Fundraising activities.”

tax year.

•

“Maintaining offices, employees, or

Europe (Including Iceland

Activities conducted outside the

agents.”

and Greenland)

•

United States include grantmaking,

“Foreign organization.”

•

Albania, Andorra, Austria, Belgium,

fundraising, unrelated trade or

“Foreign government.”

•

Bosnia & Herzegovina, Bulgaria,

business, program services, or

“Foreign individual.”

Croatia, Czech Republic, Denmark,

maintaining offices, employees, or

Use Schedule F-1 (Form 990),

Estonia, Finland, France, FYR

agents for the purpose of conducting

Continuation Sheet for Schedule F

Macedonia, Germany, Greece,

any such activities in regions outside

(Form 990), to report additional

Greenland, Holy See, Hungary, Iceland,

the United States. This includes

information for Schedule F (Form 990),

Italy, Ireland, Kosovo, Latvia,

passive investments other than

Part I, Part II, or Part III. Use as many

Liechtenstein, Lithuania, Luxembourg,

financial accounts that are reported on

Schedules F-1 (Form 990) as needed.

Monaco, Montenegro, the Netherlands,

Form 990, Part V, Statements

Norway, Poland, Portugal, Romania,

Regarding Other IRS Filings and Tax

Who Must File

San Marino, Serbia, Slovakia, Slovenia,

Compliance, lines 4a and 4b.

Any organization that answered “Yes”

Spain, Switzerland, Turkey, and the

United States is defined as the 50

to Form 990, Part IV, Checklist of

United Kingdom (England, Northern

states and the District of Columbia, the

Required Schedules, lines 14b, 15, or

Ireland, Scotland, and Wales).

Commonwealth of Puerto Rico, the

16, must complete the appropriate parts

Commonwealth of the Northern

Middle East and North Africa

of Schedule F (Form 990) and attach

Mariana Islands, Guam, American

Schedule F (Form 990) to Form 990.

Algeria, Bahrain, Djibouti, Egypt, Iran,

Samoa, and the United States Virgin

Iraq, Israel, Jordan, Kuwait, Lebanon,

If an organization is not required to

Islands. A “foreign country” is any

Libya, Malta, Morocco, Oman, Qatar,

file Form 990 but chooses to do so, it

sovereignty that is not the United

Saudi Arabia, Syria, Tunisia, United

must file a complete return and provide

States.

Arab Emirates, West Bank and Gaza,

all of the information requested,

Information is to be reported based

and Yemen.

including the required schedules.

on the geographic regions described

North America

below. Report activities conducted by

Regions

the organization directly or indirectly

Canada and Mexico, but not the United

Reporting on Schedule F (Form 990) is

through a disregarded entity, or

States.

based on the following geographic

through a joint venture taxed as a

Russia and the Newly

partnership.

regions.

Independent States

For purposes of Schedule F (Form

Central America and the

990), “grantmaking” includes awards,

Armenia, Azerbaijan, Belarus, Georgia,

Caribbean

prizes, cash allocations, stipends,

Kazakhstan, Kyrgyzstan, Moldova,

scholarships, fellowships, research

Antigua & Barbuda, Aruba, Bahamas,

Russia, Tajikistan, Turkmenistan,

grants, and similar payments and

Barbados, Belize, Cayman Islands,

Ukraine, and Uzbekistan.

distributions made by the organization

Costa Rica, Cuba, Dominica,

South America

during the tax year to foreign

Dominican Republic, El Salvador,

organizations, foreign governments,

Grenada, Guadeloupe, Guatemala,

Argentina, Bolivia, Brazil, Chile,

or foreign individuals. It does not

Haiti, Honduras, Jamaica, Martinique,

Colombia, Ecuador, French Guiana,

include salaries or other compensation

Nicaragua, Panama, St. Kitts & Nevis,

Guyana, Paraguay, Peru, Suriname,

to employees.

St. Lucia, St. Vincent & the Grenadines,

Uruguay, and Venezuela.

Cat. No. 51530J

Instructions For Schedule F (Form 990) 2008

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