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Europe (Including Iceland and

separate line of Part I. If multiple

Specific Instructions

activities are conducted per region, list

Greenland)

each type of activity on a separate line

Albania, Andorra, Austria, Belgium,

Part I. General Information

and repeat regions in column (a) as

Bosnia & Herzegovina, Bulgaria,

on Activities Outside the

necessary. Use the regions listed

Croatia, Czech Republic, Denmark,

earlier.

United States

Estonia, Finland, France, FYR

Report investments separately.

Macedonia, Germany, Greece,

Complete Part I if the organization

Report investments on a

Greenland, Holy See, Hungary, Iceland,

answered “Yes” to Form 990, Part IV,

region-by-region basis on line 3

Ireland, Italy, Kosovo, Latvia,

line 14b. This means the organization

separately from other activities in the

Liechtenstein, Lithuania, Luxembourg,

had aggregate revenues or expenses of

region. All investments for a particular

Monaco, Montenegro, the Netherlands,

more than $10,000 from or attributable

region can be aggregated for this

Norway, Poland, Portugal, Romania,

to grantmaking, fundraising, business,

purpose. For example, all investments

San Marino, Serbia, Slovakia, Slovenia,

investment, and program services

in South America can be reported

Spain, Sweden, Switzerland, Turkey,

outside the United States, or held

together on one line. In reporting

and the United Kingdom (England,

investments outside the United States in

investments in a region, only columns

Northern Ireland, Scotland, and Wales).

foreign partnerships, foreign

(a), (d), and (f) must be completed;

corporations, and other foreign entities

Middle East and North Africa

columns (b), (c), and (e) need not be

with an aggregate book value of

Algeria, Bahrain, Djibouti, Egypt, Iran,

completed with respect to investments

$100,000 or more at any time during the

Iraq, Israel, Jordan, Kuwait, Lebanon,

for the tax year.

tax year.

Libya, Malta, Morocco, Oman, Qatar,

Column (a) should reflect the region

Expenses incurred for services

Saudi Arabia, Syria, Tunisia, United

of the investment. The region of a

provided in the United States (for

Arab Emirates, West Bank and Gaza,

foreign investment entity is determined

example, telemedicine and services

and Yemen.

by its legal domicile (country whose law

provided over the Internet) that include

North America

governs the entity's internal affairs). In

recipients both inside and outside the

the case of a foreign pass-through entity

Canada and Mexico, but not the United

United States should not be reported in

such as a foreign partnership, an

States.

Part I.

organization is not required to report the

Russia and Neighboring States

If an organization that

region of the underlying investments

completes Part I made grants

Armenia, Azerbaijan, Belarus, Georgia,

held by the pass-through entity, but can

TIP

or provided other assistance

Kazakhstan, Kyrgyzstan, Moldova,

report the region based on the legal

during the tax year to foreign

Russia, Tajikistan, Turkmenistan,

domicile of the foreign pass-through

organizations or foreign individuals, it

Ukraine, and Uzbekistan.

entity.

may also need to complete, as

South America

An organization need not report

applicable, Parts II or III. If the

foreign investments indirectly held

organization did not make any such

Argentina, Bolivia, Brazil, Chile,

through a domestic (United States)

grants, it does not need to complete

Colombia, Ecuador, French Guiana,

pass-through entity, as the domicile of

Parts II or III.

Guyana, Paraguay, Peru, Suriname,

the pass-through entity is not a foreign

Uruguay, and Venezuela.

Lines 1–2. Complete these lines only if

location. Nor does the organization

South Asia

the organization made grants or

need to report its investments in entities

provided other assistance directly or

domiciled overseas but traded on a U.S.

Afghanistan, Bangladesh, Bhutan, India,

indirectly to foreign organizations,

stock exchange.

Maldives, Nepal, Pakistan, and Sri

foreign governments, or foreign

Lanka.

The term "investments" can be used

individuals. Indicate “Yes” or “No”

Sub-Saharan Africa

to describe the foreign activity in column

regarding whether the organization

(d). In column (f), report the total book

Angola, Benin, Botswana, Burkina

maintains records to substantiate

value of the organization's investments

Faso, Burundi, Cameroon, Cape Verde,

amounts, eligibility, and selection

for that region as of the end of the tax

Central African Republic, Chad,

criteria used for making grants and

year. This value may be rounded off to

Comoros, Democratic Republic of the

providing other assistance. Describe

the nearest $1,000. For instance, if the

Congo, Republic of the Congo, Cote

how the organization monitors its grants

value of investments in a particular

D'Ivoire, Equatorial Guinea, Eritrea,

and other assistance (and re-grants

region is $35,439, the value may be

Ethiopia, Gabon, Gambia, Ghana,

thereof) to ensure that such grants and

reported as $35,000.

Guinea, Guinea Bissau, Kenya,

other assistance are used for proper

Lesotho, Liberia, Madagascar, Malawi,

purposes or are not otherwise diverted

Note. Funds transferred into

Mali, Mauritania, Mauritius,

from the intended use. For example, the

non-interest bearing accounts outside

Mozambique, Namibia, Nigeria,

organization can describe required

the United States to be used in the

Rwanda, Sao Tome & Principe,

periodic reports and accountings, field

organization's program services are not

Senegal, Seychelles, Sierra Leone,

investigations by the organization's

reportable as investments in Part I,

Somalia, South Africa, Sudan,

personnel, and third-party audits. Use

line 3. However, once such funds are

Swaziland, Tanzania, Togo, Uganda,

Part V of this schedule for the narrative

used for program services, they are

Zambia, and Zimbabwe.

response to line 2.

reportable as expenditures in Part I,

If an organization's activities involve

Line 3. Enter the details for each type

line 3, column (f).

a country not listed earlier, designate

of activity conducted at any time during

Column (a). Identify each region in

the appropriate region for the country.

the tax year for each region on a

which the organization conducts

-2-

Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2013 Page 2

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