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2008 Schedule F (Form 990) Instructions

Statement of Activities Outside the United States

Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions

Purpose of Schedule

Schedule F (Form 990) is used by an organization that files Form 990 to provide information on

its activities conducted outside the United States by the organization at any time during the tax

year.

Activities conducted outside the United States include grantmaking, fundraising activities,

unrelated trade or business, program services, or maintaining offices, employees, or agents for

the purpose of conducting any such activities, in regions outside the United States. This

includes passive investments other than financial accounts that are reported on Form 990, Part

V, Statements Regarding Other IRS Filings and Tax Compliance, lines 4a and 4b.

United States is defined as the 50 States and the District of Columbia, the Commonwealth of

Puerto Rico, the Commonwealth of the Northern Mariana Islands, Guam, American Samoa, and

the United States Virgin Islands. A foreign country is any sovereignty that is not the United

States.

Information is to be reported based on the geographic regions described below. Report

activities conducted by the organization directly or indirectly through a disregarded entity, or

through a joint venture taxed as a partnership.

For purposes of Schedule F:

Grantmaking includes awards, prizes, cash allocations, stipends, scholarships, fellowships,

research grants, and similar payments and distributions made by the organization at any time

during the tax year to foreign organizations, foreign governments, or foreign individuals. It

does not include salaries or other compensation to employees.

Foreign organizations include a foreign estate or trust, nonprofits or other non-

governmental organizations, partnerships, corporations, or other entities that are not

created or organized in the United States or under the laws of the United States, as

defined above. For purposes of defining grantmaking for Schedule F, a foreign

organization includes an affiliate that is organized as a legal entity separate from the

filing organization, but does not include any branch office, account, or employee of the

filing organization located outside the United States.

Foreign governments include political subdivisions thereof. Foreign governments do

not include a U.S. government agency regardless of where it is located or operated.

Foreign individuals are persons who live or reside outside the United States at the time

the grant is paid or distributed, including U.S. citizens or residents.

Program services are activities that form the basis of the organization’s exemption from federal

income tax conducted by the organization outside the United States. Some examples of

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Schedule F (Form 990) Instructions - Statement Of Activities Outside The United States - 2008