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grantmaking, investment activity,

a description of the specific program

reported on Form 990, Part IX,

fundraising activities, business, program

service.

Statement of Functional Expenses,

services, and other activities.

column (A), line 3, more than $5,000 of

Column (f). Enter the total amount

grants and other assistance to any

Column (b). If the organization

of expenditures for activities conducted

particular foreign organization or

answered “Yes” to Form 990, Part IV,

for each listed region, or the total book

entity (including a foreign

line 14a, and the organization

value of investments or

government) or to a domestic

maintained offices outside the United

program-related investments for that

organization or domestic individual

States, list in this column the number of

region, as of the end of the tax year.

for the purpose of providing grants or

offices maintained by the organization in

These amounts may be rounded off to

other assistance to a designated foreign

each region listed during the tax year.

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

organization or organizations.

However, in column (b), lines 3a-3c,

value of investments in a region is

Line 1. Enter information only for each

report the total number of offices

$55,341, the value may be reported as

recipient organization or entity that

maintained by the organization in

$55,000. If the organization made both

received more than $5,000 total of

regions outside of the United States

expenditures and investments in a

grants or assistance from the

during the tax year, but do not count any

region, list the amount(s) of

organization for the tax year.

one office more than once in these

expenditures and the value of

totals. See Glossary in the Instructions

investments on separate lines for each

Enter the details of each organization

for Form 990 for a definition of

type of activity in that region.

or entity on a separate line. If there are

maintaining offices, employees, or

more organizations or entities to report

Expenditures include salaries,

agents.

in Part II than space available, report the

wages, and other employment-related

additional organizations or entities on

costs paid to or for the benefit of

Column (c). If the organization

duplicate copies of Schedule F (Form

employees located in the region; travel

answered “Yes” to Form 990, Part IV,

990), Part II. Use as many duplicate

expenses to, from, and within the

line 14a, and the organization

copies as needed, and number each

region; rent and other costs relating to

maintained employees, agents, or

page of each part.

offices located in the region; grants to or

independent contractors outside the

for recipients located in the region; bank

Report cash grants and noncash

United States, show in this column the

fees and other financial account

assistance in Part II based on the

total number of employees, agents, and

maintenance fees and costs; and

accounting method used to account for

independent contractors working in

payments to agents located in the

them on the organization's financial

each region listed during the tax year.

region. Report expenditures based on

statements, and describe this method in

Do not include in this number any

the method used to account for them on

Part V.

persons who serve the organization

the organization's financial statements,

solely as volunteers. Include an

Do not complete Part II, line 1,

and describe this method in Part V.

employee, agent, or independent

columns (a) or (b). However,

contractor in the total for each region in

For 2013, allocations of indirect

complete columns (c) through

which that person worked during the tax

expenditures to foreign activities are not

CAUTION

(i) as if columns (a) and (b) were

year. However, in column (c), lines

necessary if the organization does not

completed.

3a-3c, report the total number of

separately track them. For example, if

employees, agents, and independent

under a university's current accounting

Report grants in Part II regardless of

contractors working outside of the

procedures, certain expenses

the source of the grant funds (whether

United States during the tax year, but do

associated with a study abroad program

restricted or unrestricted), and

not count any one employee, agent, or

are not separately tracked (for example,

regardless of whether the organization

independent contractor more than once

listing study abroad program on school

selected the grantee.

in these totals. See Glossary in the

website or in paper catalog), then such

Example. EO receives a grant from

Instructions for Form 990 for a definition

expenses are not required to be

a government agency, under the terms

of maintaining offices, employees, or

included in Part I, column (f).

of which EO is required to submit the

agents.

An organization may have no

funds to Y, a foreign university, for

Column (d). Specify in this column

foreign expenditures reportable

research on the causes of a particular

TIP

the type(s) of activity(ies), as listed here,

in Part I, column (f), even

disease. EO must report the payments

that are conducted in or for each region.

though it is required to report an activity

to Y as grant payments, regardless of

Types of activities are any of the

in Part I. For example, an organization

whether EO selected Y as the grantee.

following: grantmaking, fundraising

that derives more than $10,000 of

Column (c). Specify the region

activities, unrelated trade or

revenue from a foreign activity must

where the principal foreign office of the

business, program services,

report the activity in Part I, even if it

recipient organization or entity is located

investments, program-related

incurred no expenditures for that

or, if the recipient has no foreign office,

investments, conducting board

activity.

then the region where the grant funds

meetings, or sending agents of the

were or will be used. See Regions,

organization to attend and speak at

Part II. Grants and Other

earlier.

seminars and conferences. If multiple

Assistance to

activities are conducted per region, list

Column (d). Describe the purpose

Organizations or Entities

each type of activity on a separate line

or ultimate use of the grant funds. Do

and repeat regions in column (a) as

Outside the United States

not use general terms, such as

necessary.

charitable, educational, religious, or

Complete Part II if the organization

scientific. Use more specific

Column (e). If “program services” is

answered “Yes” on Form 990, Part IV,

descriptions such as general support,

the listed activity in column (d), provide

line 15. This means the organization

school or hospital construction,

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Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2013 Page 3

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