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Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2013 Page 5

properties were transferred for the type

activities described on that line during

the use of its grants and other

of assistance, enter information for

the tax year, it may need to file the form

assistance outside the United States;

each.

referenced on that line. To determine

Part I, column (f), regarding the

whether an organization is required to

method used to account for

Column (g). For noncash property,

file any of the IRS forms referenced on

expenditures on the organization's

enter a description of the property. If

lines 1-6 (i.e., Forms 926, 3520, 3520-A,

financial statements;

multiple properties were transferred,

5471, 5713, 8621, or 8865), see the

Part II, line 1, regarding the method

enter a description of each.

instructions for those forms. Do not

used to account for cash grants and

attach Forms 3520, 3520-A, or 5713 to

Column (h). Describe the method of

noncash assistance on the

Form 990.

valuation. Report property with a readily

organization's financial statements; and

determinable market value at its FMV.

Part III, regarding the method used to

Part V. Supplemental

When FMV cannot be readily

account for cash grants and noncash

Information

determined, use an appraised or

assistance on the organization's

estimated value.

financial statements.

Use Part V to provide narrative

information required to supplement

Provide other narrative explanations

Part IV. Foreign Forms

responses in:

and descriptions, as needed.

All Schedule F (Form 990) filers must

Part I, line 2, regarding the

Identify the specific part and line(s)

complete Part IV, lines 1-6. If the

organization's procedures for monitoring

that the response supports. Part V can

organization answers “Yes” to any of

be duplicated if more space is needed.

lines 1-6 because it engaged in the

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Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2013 Page 5

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