Schedule F (Form 990) Instructions - Statement Of Activities Outside The United States - 2008 Page 6

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Line 2. Add number of recipient foreign organizations listed in line 1 above (a) that are
recognized by the Internal Revenue Service as exempt from federal income tax as described in
section 501(c)(3), (b) that are recognized as a charity by a foreign country, or (c) for which the
grantmaker has made a good faith determination, based on an affidavit from the grantee or the
opinion of counsel, that the grantee is the equivalent of a public charity. Enter total number of
such organizations.
Line 3. Enter total number of recipient foreign organizations listed in line 1 above that are not
described in line 2 above.
Part III Grants and Other Assistance to Individuals Outside the United States
Complete Part III if the organization answered “Yes” on Form 990, Part IV, Checklist of
Required Schedules, line 16. A “Yes” response to Form 990, Part IV, line 16 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 foreign individuals. See Purpose of Schedule, above,
for definition of foreign individual.
Enter information for grants or other assistance directly made to or for the benefit of foreign
individual recipients. Do not complete Part III for grants or other assistance provided to
individuals through another organization or entity. Instead, complete Part II above for such
grants or assistance. For example: report a payment designated to cover the medical
expenses of a foreign individual to a hospital located outside the United States in Part III; report
a contribution to provide a service to the general public or to unspecified charity patients to a
hospital located outside the United States in Part II.
Enter the details of each type of assistance to individuals on a separate line of Part III. If there
are more types of assistance than space available, report the additional assistance transactions
in Part III of Schedule F-1. Use as many Schedules F-1 as needed.
Column (a). Specify type(s) of assistance provided, or describe the purpose or use of grant
funds. List all that apply for each region. Do not use broad terms such as charitable,
educational, religious, or scientific. Rather, use more specific descriptions, such as
scholarships, food, clothing, shelter for indigents or disaster victims, direct cash assistance to
indigents, medical supplies or equipment, books or other educational supplies, etc. In the case
of specific disaster assistance, the description should include a description of the disaster, such
as tsumani or earthquake.
Column (b). List each region in which grants or other assistance were provided to foreign
individual recipients. See list of regions above.
Column (c). For each type of assistance provided in each region listed, enter the number of
recipients that received the type of assistance in that region. If the filing organization does not
have a way to determine a specific number, estimate the number. Explain in Part IV how the
organization arrived at the estimate.
Column (d). Enter aggregate amount of cash grants, in U.S. dollars, provided to recipients in
each region for each type of assistance. Cash grants include only grants or allocations paid by
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