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

payment, money order, electronic fund

Enter information for grants or

Column (d). Enter aggregate

or wire transfer, check, other charges

assistance directly made to or for the

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

against funds on deposit at a financial

benefit of foreign individual recipients.

provided to recipients in each region for

institution, or other. List all that apply

Do not complete Part III for grants or

each type of assistance. Cash grants

for each recipient.

assistance provided to individuals

include only grants or allocations paid

through another organization or entity.

by cash, checks, money orders,

Column (g). Enter the fair market

Instead, complete Part II for such

electronic fund or wire transfers, and

value of any noncash property in U.S.

grants or assistance. For example,

other charges against funds on deposit

dollars.

report in Part III a payment designated

at a financial institution.

Column (h). For noncash property

to cover the medical expenses of a

Column (e). Describe the manner

or assistance, enter a description of the

foreign individual to a hospital located

of cash disbursement, such as by cash

property or assistance. List all that

outside the United States. Report in

payment, money order, electronic fund

apply. Examples of noncash assistance

Part II a contribution to provide a

or wire transfer, check, other charges

include medical supplies or equipment,

service to the general public or to

against funds on deposit at a financial

pharmaceuticals, blankets, books, or

unspecified charity patients in a hospital

institution, or other. List all that apply

other educational supplies.

located outside the United States.

for each region.

Column (i). Describe the method of

Enter the details of each type of

Column (f). Enter the fair market

valuation. Report property with a readily

grantor assistance to individuals on a

value of noncash property in U.S.

determinable market value at its fair

separate line. If there are more types

dollars for each type of assistance. If

market value. When fair market value

than space available, report the

multiple properties were transferred for

cannot be readily determined, use an

additional items on Schedule F-1 (Form

the type of assistance, enter

appraised or estimated value.

990), Part III. Use as many Schedules

information for each.

Line 2. Add number of recipient

F-1 (Form 990) as needed.

Column (g). For noncash property,

foreign organizations listed on line 1

Column (a). Specify type(s) of

enter a description of the property. If

(a) that are recognized by the Internal

assistance provided, or describe the

multiple properties were transferred,

Revenue Service as exempt from

purpose or use of grant funds. List all

enter a description of each.

federal income tax as described in

that apply for each region. Do not use

section 501(c)(3); (b) that are

Column (h). Describe the method

general terms such as charitable,

recognized as a charity by a foreign

of valuation. Report property with a

educational, religious, or scientific. Use

country; or (c) for which the grantmaker

readily determinable market value at its

more specific descriptions, such as

has made a good faith determination,

fair market value. When fair market

scholarships, food, clothing, shelter for

based on an affidavit from the grantee

value cannot be readily determined,

indigents or disaster victims, direct cash

or the opinion of counsel, that the

use an appraised or estimated value.

assistance to indigents, medical

grantee is the equivalent of a public

supplies or equipment, books or other

Part IV. Supplemental

charity. Enter total number of such

educational supplies, etc. In the case of

organizations.

Information

specific disaster assistance, include a

Line 3. Enter total number of recipient

description of the disaster, such as

Use Part IV to provide narrative

foreign organizations listed on line 1

tsumani or earthquake.

information required in Part I, line 2,

that are not described on line 2 above.

Column (b). List each region in

regarding monitoring of funds. Use Part

which grants or other assistance were

Part III. Grants and Other

IV to describe the method used to

provided to foreign individual recipients.

account for expenditures in Part I, line

Assistance to

See Regions, earlier.

3, column (f). Use Part IV to explain

Column (c). For each type of

how the organization estimated the

Individuals Outside the

assistance provided in each region

number of recipients reported in Part III,

United States

listed, enter the number of recipients

column (c). Also use Part IV to provide

other narrative explanations and

that received the type of assistance in

Complete Part III if the organization

descriptions, as needed. Identify the

that region. If the filing organization

answered “Yes” on Form 990, Part IV,

specific part and line(s) that the

does not have a way to determine a

line 16. A “Yes” response means that

response supports. Part IV may be

specific number, estimate the number.

the organization reported on Form 990,

duplicated if more space is needed.

Explain in Part IV how the organization

Part IX, line 3, more than $5,000 of

arrived at the estimate.

grants or assistance to foreign

individuals.

-3-

Instructions For Schedule F (Form 990) 2008 Page 3

Related Articles

Related forms

Related Categories