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purchase of medical supplies or

that are recognized as a charity by a

Schedule F (Form 990), Part III. Use as

equipment, purchase of school books or

many duplicate copies as needed, and

foreign country; or

school supplies, provision of clothing,

number each page.

for which the grantmaker has made a

food, etc. In the case of specific disaster

good faith determination, based on an

Column (a). Specify type(s) of

assistance, include a description of the

affidavit from the grantee or the opinion

assistance provided, or describe the

disaster, such as tsumani or earthquake

of counsel, that the grantee is the

purpose or use of grant funds. List all

relief.

equivalent of a public charity.

that apply for each region. Do not use

Enter the total.

Column (e). Enter total dollar

general terms such as charitable,

amount of cash grants, in U.S. dollars,

Line 3. Add the number of recipient

educational, religious, or scientific. Use

to each recipient organization or entity

organizations listed on Part II, line 1 of

more specific descriptions, such as

for the tax year. Cash grants include

Schedule F (Form 990) that are not

scholarships, food, clothing, shelter for

grants or allocations paid by cash,

described on line 2. Enter the total.

indigents or disaster victims, direct cash

check, money order, wire transfers, and

assistance to indigents, medical

Part III. Grants and Other

other charges against funds on deposit

supplies or equipment, books or other

at a financial institution.

educational supplies, etc. In the case of

Assistance to Individuals

specific disaster assistance, include a

Outside the United States

If the organization checks

description of the disaster, such as

“Accrual” on Form 990, Part XII,

Complete Part III if the organization

TIP

tsumani or earthquake.

line 1, follows Statement of

answered “Yes” on Form 990, Part IV,

Financial Accounting Standards

Column (b). List each region in

line 16. This means that the

(SFAS) 116 (see instructions for Form

which grants and other assistance were

organization reported on Form 990, Part

990, Part IX), and makes a grant during

provided to or for foreign individuals.

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

the tax year to be paid in future years to

See Regions, earlier.

in the aggregate, of grants and other

an organization or government outside

assistance to foreign individuals and

Column (c). For each type of

the United States, it should report the

to domestic organizations or

assistance provided in each region

grant's present value in Part II, line 1,

domestic individuals for the purpose

listed, enter the number of recipients

column (e) or (g), and report any

of providing grants or other assistance

that received the type of assistance in

accruals of present value increments in

to a designated foreign individual or

that region. If the filing organization

future years.

individuals.

does not have a way to determine a

specific number, estimate the number.

Column (f). Describe the manner of

Enter information for grants and other

cash disbursement (or, for organizations

assistance made directly to foreign

Column (d). Enter the total amount

using the accrual method of accounting,

individuals, or directly to foreign

of cash grants, in U.S. dollars, provided

the intended manner of cash

organizations for the benefit of

to or for recipients in each region for

disbursement), such as by cash

specified foreign individuals. Do not

each type of assistance. Cash grants

payment, money order, electronic fund

complete Part III for grants and other

include only grants or allocations paid

assistance to foreign individuals through

or wire transfer, check, other charges

by cash, checks, money orders,

a foreign organization unless the grant

against funds on deposit at a financial

electronic fund or wire transfers, and

or assistance is earmarked for the

institution, or other. List all that apply for

other charges against funds on deposit

benefit of one or more specific

each recipient.

at a financial institution.

individuals. Instead, complete Part II for

Column (g). Enter the fair market

If the organization checks

such grants and other assistance. For

value (FMV) of any noncash property in

“Accrual” on Form 990, Part XII,

example, report in Part III a payment to

TIP

U.S. dollars.

line 1, follows SFAS 116 (see

a foreign hospital designated to cover

instructions for Form 990, Part IX), and

the medical expenses of a foreign

Column (h). For noncash property

makes a grant during the tax year to be

individual. Report in Part II a

or assistance, enter a description of the

paid in future years to an individual

contribution to a foreign hospital to

property or assistance. List all that

outside the United States, it should

provide a service to the general public

apply. Examples of noncash assistance

report the grant's present value in Part

or to serve unspecified charity patients.

include medical supplies or equipment,

III, column (d) or (f), and report any

pharmaceuticals, blankets, books, or

Report cash grants and noncash

accruals of present value increments in

other educational supplies.

assistance in Part III based on the

future years.

accounting method used to account for

Column (i). Describe the method of

them on the organization's financial

valuation. Report property with a readily

Column (e). Describe the manner of

statements, and describe this method in

determinable market value at its FMV.

cash disbursement (or, for organizations

Part V.

When FMV cannot be readily

using the accrual method of accounting,

determined, use an appraised or

the intended manner of cash

Report grants in Part III regardless of

estimated value.

disbursement), such as by cash

the source of the grant funds (whether

payment, money order, electronic fund

Line 2. Add the number of recipient

restricted or unrestricted), and

or wire transfer, check, other charges

organizations listed on Part II, line 1

regardless of whether the organization

against funds on deposit at a financial

of Schedule F (Form 990):

selected the grantee.

institution, or other. List all that apply for

that are recognized by the Internal

each region.

Enter the details of each type of grant

Revenue Service as exempt from

or assistance to individuals on a

federal income tax as described in

Column (f). Enter the FMV of

separate line. If there are more types

section 501(c)(3);

noncash property in U.S. dollars for

than space available, report the

each type of assistance. If multiple

additional items on duplicate copies of

-4-

Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2013 Page 4

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