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2011

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

and distributions made by the

of these parts. Number each page of

organization during the tax year to or

each part.

Revenue Code unless otherwise noted.

for the use of foreign organizations,

General Instructions

Who Must File

foreign governments, foreign

individuals, and U.S. individuals or

Future developments.

An organization that answered “Yes” to

entities for foreign activity. It does not

Form 990, Part IV, Checklist of

The IRS has created a page on

include salaries or other compensation

Required Schedules, lines 14b, 15, or

IRS.gov for information about Form 990

to employees or payments to

16, must complete the appropriate parts

and its instructions, at

independent contractors; the

of Schedule F (Form 990) and attach

form990. Information about any future

payment of any benefit by a section

Schedule F (Form 990) to Form 990.

developments affecting Form 990 (such

501(c)(9) voluntary employees’

as legislation enacted after we release

If an organization is not required to

beneficiary association (VEBA) to

it) will be posted on that page.

file Form 990 but chooses to do so, it

employees of a sponsoring organization

must file a complete return and provide

or contributing employer, if such

all of the information requested,

payment is made under the terms of

Note. Terms in bold are defined in the

including the required schedules.

the VEBA trust and in compliance with

Glossary of the Instructions for Form

section 505; discounts on fees for

990.

Regions

program services provided by the

organization to accomplish its exempt

Purpose of Schedule

Reporting on Schedule F (Form 990) is

purposes, as reported in Form 990,

based on the following geographic

Schedule F (Form 990) is used by an

Part III, Statement of Program Service

regions.

organization that files Form 990 to

Accomplishments; or grants or other

Antarctica

provide information on its activities

assistance to affiliates or branch offices

conducted outside the United States

that are not organized as legal entities

by the organization at any time during

Central America and the

separate from the filing organization.

the tax year.

Caribbean

“Program services” are activities

Activities conducted outside the

conducted by the organization outside

Antigua & Barbuda, Aruba, Bahamas,

United States include grants and

the United States that form the basis of

Barbados, Belize, Cayman Islands,

other assistance, fundraising

the organization’s exemption from

Costa Rica, Cuba, Dominica,

activities, unrelated trade or

federal income tax. Examples of

Dominican Republic, El Salvador,

business, program services,

program services include, but are not

Grenada, Guadeloupe, Guatemala,

investments, or maintaining offices,

limited to, operating an orphanage,

Haiti, Honduras, Jamaica, Martinique,

employees, or agents for the purpose

school, hospital, church, temple,

Nicaragua, Panama, St. Kitts & Nevis,

of conducting any such activities in

mosque, or synagogue; disaster relief

St. Lucia, St. Vincent & the Grenadines,

regions outside the United States.

efforts; and providing indigent relief.

Trinidad & Tobago, Turks & Caicos

United States is defined as the 50

See Glossary in the Instructions for

Islands, and British Virgin Islands.

states and the District of Columbia, the

Form 990 for the definition of the

East Asia and the Pacific

Commonwealth of Puerto Rico, the

following terms.

Commonwealth of the Northern

•

Unrelated trade or business.

Australia, Brunei, Burma, Cambodia,

Mariana Islands, Guam, American

•

Fundraising activities.

China (including Hong Kong), East

Samoa, and the United States Virgin

•

Maintaining offices, employees, or

Timor, Fiji, Indonesia, Japan, Kiribati,

Islands. A “foreign country” is any

agents.

Korea, Laos, Malaysia, Marshall

sovereignty that is not the United

•

Foreign organization.

Islands, Micronesia, Mongolia, Nauru,

States.

•

Foreign government.

New Zealand, North Korea, Palau,

•

Information is to be reported based

Foreign individual.

Papua New Guinea, Philippines,

•

Grants and other assistance.

on the geographic regions described

Samoa, Singapore, Solomon Islands,

•

Joint venture.

below. Report activities conducted by

South Korea, Taiwan, Thailand,

•

Disregarded entity.

Timor-Leste, Tonga, Tuvalu, Vanuatu,

the organization directly or indirectly

•

through a disregarded entity, or

United States.

and Vietnam.

through a joint venture treated as a

Parts II and III of Schedule F (Form

Europe (Including Iceland

partnership.

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

and Greenland)

For purposes of Schedule F (Form

Schedule F, may be duplicated to list

990), grants and other assistance

additional activities per region (Part I),

Albania, Andorra, Austria, Belgium,

includes awards, prizes, contributions,

grants and other assistance to

Bosnia & Herzegovina, Bulgaria,

noncash assistance, program-related

organizations outside the United States

Croatia, Czech Republic, Denmark,

investments, cash allocations,

(Part II), or grants and other assistance

Estonia, Finland, France, FYR

stipends, scholarships, fellowships,

to individuals outside the United States

Macedonia, Germany, Greece,

research grants, and similar payments

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

Greenland, Holy See, Hungary, Iceland,

Oct 28, 2011

Cat. No. 51530J

Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2011 Page 2

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