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2013

Department of the Treasury

Internal Revenue Service

Instructions for Schedule F

(Form 990)

Statement of Activities Outside the United States

Section references are to the Internal Revenue

and distributions made by the

(Part II), or grants and other assistance

Code unless otherwise noted.

organization during the tax year to

to individuals outside the United States

foreign organizations, foreign

(Part III) that do not fit on the first page

Future Developments

governments, and foreign

of these parts. Number each page of

individuals. It also includes grants and

each part.

For the latest information about

other assistance to domestic

developments related to Form 990 and

Who Must File

individuals or domestic

its instructions, such as legislation

organizations for the purpose of

An organization that answered “Yes” to

enacted after they were published, go to

providing grants to designated foreign

Form 990, Part IV, Checklist of Required

beneficiaries. It does not include

Schedules, lines 14b, 15, or 16, must

salaries or other compensation to

complete the appropriate parts of

General Instructions

employees or payments to

Schedule F (Form 990) and attach

Note. Terms in bold are defined in the

independent contractors; the

Schedule F (Form 990) to Form 990.

Glossary of the Instructions for Form

payment of any benefit by a section

If an organization is not required to

990.

501(c)(9) voluntary employees'

file Form 990 but chooses to do so, it

beneficiary association (VEBA) to

Purpose of Schedule

must file a complete return and provide

employees of a sponsoring organization

all of the information requested,

or contributing employer, if such

Schedule F (Form 990) is used by an

including the required schedules.

payment is made under the terms of the

organization that files Form 990 to

VEBA trust and in compliance with

provide information on its activities

Regions

section 505; or payments or other

conducted outside the United States

assistance to affiliates or branch offices

Reporting on Schedule F (Form 990) is

by the organization at any time during

that are not organized as legal entities

the tax year.

based on the following geographic

separate from the filing organization.

regions.

Activities conducted outside the

Antarctica

United States include grants and

“Program services” are activities

other assistance, program-related

conducted by the organization outside

Central America and the

investments, fundraising activities,

the United States that form the basis of

Caribbean

unrelated trade or business, program

the organization's exemption from

services, investments, or maintaining

federal income tax. Examples of

Antigua & Barbuda, Aruba, Bahamas,

offices, employees, or agents for the

program services include, but are not

Barbados, Belize, Cayman Islands,

purpose of conducting any such

limited to, operating an orphanage,

Costa Rica, Cuba, Dominica, Dominican

activities in regions outside the United

school, hospital, church, temple,

Republic, El Salvador, Grenada,

States.

mosque, or synagogue; disaster relief

Guadeloupe, Guatemala, Haiti,

efforts; and providing indigent relief.

Honduras, Jamaica, Martinique,

United States is defined as the 50

Nicaragua, Panama, St. Kitts & Nevis,

states and the District of Columbia, the

See Glossary in the Instructions for

St. Lucia, St. Vincent & the Grenadines,

Commonwealth of Puerto Rico, the

Form 990 for the definition of the

Trinidad & Tobago, Turks & Caicos

Commonwealth of the Northern Mariana

following terms.

Islands, and British Virgin Islands.

Islands, Guam, American Samoa, and

Unrelated trade or business.

the United States Virgin Islands. A

East Asia and the Pacific

Fundraising activities.

“foreign country” is any sovereignty that

Maintaining offices, employees, or

Australia, Brunei, Burma, Cambodia,

is not the United States.

agents.

China (including Hong Kong), East

Foreign organization.

Timor, Fiji, Indonesia, Japan, Kiribati,

Information is to be reported based

Foreign government.

Korea, Laos, Malaysia, Marshall

on the geographic regions described

Foreign individual.

Islands, Micronesia, Mongolia, Nauru,

below. Report activities conducted by

Grants and other assistance.

New Zealand, North Korea, Palau,

the organization directly or indirectly

Joint venture.

Papua New Guinea, Philippines,

through a disregarded entity, or

Samoa, Singapore, Solomon Islands,

Disregarded entity.

through a joint venture treated as a

South Korea, Taiwan, Thailand,

United States.

partnership.

Timor-Leste, Tonga, Tuvalu, Vanuatu,

For purposes of Schedule F (Form

Parts II and III of Schedule F (Form

and Vietnam.

990), grants and other assistance

990), and the Part I, line 3 table of

includes awards, prizes, contributions,

Schedule F, may be duplicated to list

noncash assistance, cash allocations,

additional activities per region (Part I),

stipends, scholarships, fellowships,

grants and other assistance to

research grants, and similar payments

organizations outside the United States

Sep 09, 2013

Cat. No. 51530J

Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2013

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