Instructions For Schedule F (Form 990) 2008 (Page 2 of 3) in pdf

organization that supports specified

South Asia

Part II. Grants and Other

foreign organizations. Use Part IV of

Afghanistan, Bangladesh, Bhutan,

Assistance to

this schedule for the narrative response

India, Maldives, Nepal, Pakistan, and

to line 2.

Sri Lanka.

Organizations or Entities

Line 3. Enter the details for each type

Sub-Saharan Africa

Outside the United

of activity conducted at any time during

the tax year in each region on a

Angola, Benin, Botswana, Burkina

States

Faso, Burundi, Cameroon, Cape Verde,

separate line of Part I. Use the regions

Complete Part II if the organization

Central African Republic, Chad,

listed earlier.

answered “Yes” on Form 990, Part IV,

Comoros, Democratic Republic of the

Column (a). Identify each region in

line 15. A “Yes” response means that

Congo, Republic of the Congo, Cote

which the organization conducts

the organization reported on Form 990,

D’Ivoire, Equatorial Guinea, Eritrea,

grantmaking, fundraising, business, or

Part IX, Statement of Functional

Ethiopia, Gabon, Gambia, Ghana,

program service activities.

Expenses, line 3, more than $5,000 of

Guinea, Guinea Bissau, Kenya,

grants or assistance to any particular

Lesotho, Liberia, Madagascar, Malawi,

Column (b). If the organization

foreign organization or entity

Mali, Mauritania, Mauritius,

answered “Yes” to Form 990, Part IV,

(including a foreign government).

Mozambique, Namibia, Nigeria,

line 14a, and the organization

Rwanda, Sao Tome & Principe,

maintained offices outside the United

Do not complete columns (a) or

Senegal, Seychelles, Sierra Leone,

States, list in this column the number of

(b). However, complete columns

Somalia, South Africa, Sudan,

offices maintained by the organization

CAUTION

Swaziland, Tanzania, Togo, Uganda,

in each region listed during the tax

and (b) were completed.

Zambia, and Zimbabwe.

year. See Glossary for definition of

Line 1. Enter information only for

“maintaining offices.”

If an organization’s activities involve

each recipient organization or entity

a country not listed earlier, designate

that received more than $5,000 total of

Column (c). If the organization

the appropriate region for the country.

grants or assistance from the

answered “Yes” to Form 990, Part IV,

organization for the tax year.

line 14a, and the organization

maintained employees or agents

If the organization checked the

Specific Instructions

outside the United States, list in this

TIP

box on Schedule F (Form 990),

column the total number of employees

Part II, that no one recipient

and agents working in each region

Part I. General

received more than $5,000, do not

listed during the tax year. Do not

complete line 1.

include in this number any of the

Information on Activities

Enter the details of each

organization’s employees or agents

Outside the United

organization or entity on a separate

whose only presence in the region is to

line. If there are more organizations or

conduct on-site visits, or persons who

States

entities to report in Part II than space

serve as volunteers. See Glossary for

available, report the additional

Complete Part I if the organization

definition of “maintaining employees or

organizations or entities on Schedule

answered “Yes” to Form 990, Part IV,

agents.”

F-1 (Form 990), Part II. Use as many

line 14b. This means the organization

Column (d). Specify in this column

Schedules F-1 (Form 990) as needed.

had aggregate revenues or expenses

the type(s) of activity(ies) conducted in

of more than $10,000 from or

Column (c). Specify the region

each region. Types of activities include

attributable to grantmaking, fundraising,

where the principal office of the

the following: grantmaking, fundraising,

business, and program services outside

recipient organization or entity is

unrelated trade or business, or program

the United States.

located. See Regions, earlier.

services. If multiple activities are

Column (d). Describe the purpose

If an organization that

conducted per region, list each type of

or ultimate use of the grant funds. Do

TIP

completes Part I makes grants

activity on a separate line and repeat

not use general terms, such as

to foreign organizations or

regions in column (a) as necessary.

charitable, educational, religious, or

foreign individuals, it may also need to

Column (e). If “program services”

scientific. Use more specific

complete, as applicable, Parts II or III. If

is the listed activity in column (d),

descriptions such as general support,

the organization does not make any

provide a description of the specific

school or hospital construction,

such grants, it does not need to

program service.

purchase of medical supplies or

complete Parts II or III.

equipment, purchase of school books

Column (f). Enter the total amount

Lines 1 – 2. Complete these lines only

or school supplies, provision of clothing,

of expenditures for activities conducted

if the organization made grants directly

food, etc. In the case of specific

in each listed region. Expenditures

to foreign organizations, foreign

disaster assistance, include a

include salaries, wages, and other

governments, or foreign individuals.

description of the disaster, such as

employment-related costs paid to or for

Indicate “Yes” or “No” regarding

tsumani or earthquake relief.

the benefit of employees located in the

whether the organization maintains

Column (e). Enter total dollar

region; rent and other costs relating to

records to substantiate amounts,

amount of cash grants, in U.S. dollars,

offices located in the region; grants to

eligibility, and selection criteria used for

to each recipient foreign organization or

recipients located in the region; bank

grants. Describe how the organization

entity for the tax year. Cash grants

fees and other financial account

monitors its grants to ensure that such

include grants or allocations paid by

maintenance fees and costs; and

grants are used for proper purposes or

cash, check, money order, wire

payments to agents located in the

are not otherwise diverted from the

transfers, and other charges against

region. Report expenditures based on

intended use. For example, the

funds on deposit at a financial

the method used to account for them

organization may describe periodic

institution.

on the organization’s financial

reports required or field investigations

statements, and describe this method in

conducted; or it may indicate that the

Column (f). Describe the manner

Part IV.

organization is a “friends of”

of cash disbursement, such as by cash

-2-

Instructions For Schedule F (Form 990) 2008 Page 2

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