Looking for a Form 990 Schedule F Templates? Download it for free!

Schedule F (Form 990) Instructions - Statement Of Activities Outside The United States - 2008 Page 2

program services include, but are not limited to: operating an orphanage, school, hospital, or

church, temple, mosque, or synagogue; disaster relief efforts; and providing indigent relief.

Unrelated trade or business - see Glossary for definition of this term.

Fundraising activities – see Glossary for definition of this term.

Maintaining offices, employees or agents includes principal, regional, district, or branch offices,

such offices maintained by agents, and persons situated at those offices paid wages for

services performed. For purposes of this schedule, “agent” is defined under traditional agency

principles, but does not include volunteers.

Use Schedule F-1 to report additional information for Parts I, II, or III of Schedule F. Use as

many Schedules F-1 as needed.

Who Must File

Any organization that answered “Yes” to Form 990, Part IV, Checklist of Required Schedules,

line 14b, 15, or 16, must complete the appropriate parts of Schedule F and attach Schedule F to

Form 990.

If an organization is not required to file Form 990, it is not required to file Schedule F.

Specific Instructions

Regions

Reporting on Schedule F is based on geographic regions. Use the following regions for this

purpose:

Central America and the Caribbean

Includes the following countries: Antigua & Barbuda, Aruba, Bahamas, Barbados,

Belize, Cayman Islands, Costa Rica, Cuba, Dominica, Dominican Republic, El

Salavador, Grenada, Guadeloupe, Guatemala, Haiti, Honduras, Jamaica, Martinique,

Nicaragua, Panama, St. Kitts & Nevis, St. Lucia, St. Vincent & the Grenadines, Trinidad

& Tobago, Turks & Caicos Islands, and Virgin Islands

East Asia and the Pacific

Includes the following countries: Australia, Brunei, Burma, Cambodia, China (including

Hong Kong), East Timor, Fiji, Indonesia, Japan, Kiribati, Korea, Laos, Malaysia, Marshall

Islands, Micronesia, Mongolia, Nauru, New Zealand, North Korea, Palau, Papua New

Guinea, Philippines, Samoa, Singapore, Solomon Islands, South Korea, Taiwan,

Thailand, Timor Leste, Tonga, Tuvalu, Vanuatu, and Vietnam.

Europe (including Iceland and Greenland)

Includes the following countries: Albania, Andorra, Austria, Belgium, Bosnia &

Herzegovina, Bulgaria, Croatia, Czech Republic, Denmark, Estonia, Finland, France,

FYR Macedonia, Germany, Greece, Greenland, Holy See, Hungary, Iceland, Italy,

Ireland, Kosovo, Latvia, Liechtenstein, Lithuania, Luxembourg, Macedonia, Monaco,

Montenegro, the Netherlands, Norway, Poland, Portugal, Romania, San Marino, Serbia,

2 of 7

Schedule F (Form 990) Instructions - Statement Of Activities Outside The United States - 2008 Page 2