Schedule F (Form 990) Instructions - Statement Of Activities Outside The United States - 2008 Page 5

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Complete Part II if the organization answered “Yes” on Form 990, Part IV, Checklist of Required
Schedules, line 15. A “Yes” response to Form 990, Part IV, line 15, means that the organization
reported on Form 990, Part IX, Statement of Functional Expenses, line 3, more than $5,000 of
grants or assistance to any foreign organization entity (including a foreign government). See
Purpose of Schedule, above, for definitions of foreign organization and foreign government.
Line 1. Enter information only for each recipient organization or entity that received more than
$5,000 total amount of grants or other assistance from the organization for the tax year.
TIP: Do not complete this table if the organization checked the box on Schedule F, Part II, that
no one recipient received more than $5,000.
Enter the details of each organization or entity on a separate line of Part II. If there are more
organizations or entities to report in Part II than space available, report the additional
organizations or entities in Part II of Schedule F-1. Use as many Schedules F-1 as needed.
Do not complete Columns (a) or (b). However, complete Columns (c) – (i) as if Columns
(a) and (b) were completed.
Column (c). Specify the region where the principal office of the recipient organization or entity
is located. See list of regions above.
Column (d). Describe the purpose or ultimate use of the grant funds. Do not use broad terms
such as charitable, educational, religious or scientific. Rather, use more specific descriptions
such as, for example, general support, school or hospital construction, purchase of medical
supplies or equipment, or purchase of school books or school supplies, provision of clothing,
food, etc. In the case of specific disaster assistance, the description should include a
description of the disaster, such as tsumani or earthquake relief.
Column (e). Enter total dollar amount of cash grants, in U.S. dollars, to each recipient foreign
organization or entity for the tax year. Cash grants include grants or allocations paid by cash,
check, money order, wire transfers, and other charges against funds on deposit at a financial
institution.
Column (f). Describe manner of cash disbursement, such as by cash payment, money order,
electronic fund or wire transfer, check, other charges against funds on deposit at a financial
institution, or other. List all that apply for each recipient.
Columns (g). Enter the fair market value of any non-cash property, in U.S. dollars.
Column (h). For non-cash property or assistance, enter a description of the property or
assistance. List all that apply. Examples of non-cash assistance include medical supplies or
equipment, pharmaceuticals, blankets, books or other educational supplies.
Column (i). Describe method of valuation. Report property with a readily determinable market
value at its fair market value. When fair market value cannot be readily determined, use an
appraised or estimated value.
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