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Ireland, Italy, Kosovo, Latvia,

activities are conducted per region, list

Specific Instructions

each type of activity on a separate line

Liechtenstein, Lithuania, Luxembourg,

and repeat regions in column (a) as

Monaco, Montenegro, the Netherlands,

necessary. Use the regions listed

Norway, Poland, Portugal, Romania,

Part I. General

earlier.

San Marino, Serbia, Slovakia, Slovenia,

Information on Activities

Report investments separately.

Spain, Sweden, Switzerland, Turkey,

Report investments on a

and the United Kingdom (England,

Outside the United

region-by-region basis on line 3

Northern Ireland, Scotland, and Wales).

separately from other activities in the

States

region. All investments for a particular

Complete Part I if the organization

Middle East and North Africa

region can be aggregated for this

answered “Yes” to Form 990, Part IV,

purpose. For example, all investments

Algeria, Bahrain, Djibouti, Egypt, Iran,

line 14b. This means the organization

in South America can be reported

Iraq, Israel, Jordan, Kuwait, Lebanon,

had aggregate revenues or expenses

together on one line. In reporting

Libya, Malta, Morocco, Oman, Qatar,

of more than $10,000 from or

investments in a region, only columns

attributable to grantmaking, fundraising,

Saudi Arabia, Syria, Tunisia, United

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

business, investment, and program

Arab Emirates, West Bank and Gaza,

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

services outside the United States, or

completed with respect to investments

and Yemen.

held investments outside the United

for the tax year.

States in foreign partnerships, foreign

Column (a) should reflect the region

North America

corporations, and other foreign entities

of the investment. The region of a

with an aggregate book value of

Canada and Mexico, but not the United

foreign investment entity is determined

$100,000 or more at any time during

States.

by its legal domicile (country whose law

the tax year.

governs the entity’s internal affairs). In

Expenses incurred for services

the case of a foreign pass-through

Russia and the Newly

provided in the United States (for

entity such as a foreign partnership, an

example, telemedicine and services

organization is not required to report

Independent States

provided over the Internet) that include

the region of the underlying

Armenia, Azerbaijan, Belarus, Georgia,

recipients both inside and outside the

investments held by the pass-through

Kazakhstan, Kyrgyzstan, Moldova,

United States should not be reported in

entity, but can report the region based

Russia, Tajikistan, Turkmenistan,

Part I.

on the legal domicile of the foreign

Ukraine, and Uzbekistan.

pass-through entity. An organization

If an organization that

need not report foreign investments

completes Part I made grants or

TIP

indirectly held through a domestic

provided other assistance

South America

(United States) pass-through entity, as

during the tax year to foreign

the domicile of the pass-through entity

Argentina, Bolivia, Brazil, Chile,

organizations or foreign individuals, it

is not a foreign location. The term

Colombia, Ecuador, French Guiana,

may also need to complete, as

‘‘investments’’ can be used to describe

Guyana, Paraguay, Peru, Suriname,

applicable, Parts II or III. If the

the foreign activity in column (d). In

Uruguay, and Venezuela.

organization did not make any such

column (f), report the total book value

grants, it does not need to complete

of the organization’s investments for

Parts II or III.

South Asia

that region as of the end of the tax

Lines 1 – 2. Complete these lines only

year. This value may be rounded off to

Afghanistan, Bangladesh, Bhutan,

if the organization made grants or

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

India, Maldives, Nepal, Pakistan, and

provided other assistance directly to

value of investments in a particular

foreign organizations, foreign

Sri Lanka.

region is $35,439, the value may be

governments, or foreign individuals.

reported as $35,000.

Indicate “Yes” or “No” regarding

Note: Funds transferred into

Sub-Saharan Africa

whether the organization maintains

non-interest bearing accounts outside

records to substantiate amounts,

Angola, Benin, Botswana, Burkina

the United States to be used in the

eligibility, and selection criteria used for

Faso, Burundi, Cameroon, Cape Verde,

organization’s program services are not

making grants and providing other

Central African Republic, Chad,

reportable as investments in Part I, line

assistance. Describe how the

Comoros, Democratic Republic of the

3. However, once such funds are used

organization monitors its grants and

Congo, Republic of the Congo, Cote

for program services, they are

other assistance (and re-grants thereof)

reportable as expenditures in Part I,

D’Ivoire, Equatorial Guinea, Eritrea,

to ensure that such grants and other

line 3, column (f).

Ethiopia, Gabon, Gambia, Ghana,

assistance are used for proper

Guinea, Guinea Bissau, Kenya,

purposes or are not otherwise diverted

Column (a). Identify each region in

Lesotho, Liberia, Madagascar, Malawi,

from the intended use. For example,

which the organization conducts

the organization can describe periodic

grantmaking, investment activity,

Mali, Mauritania, Mauritius,

reports required or field investigations

fundraising activities, business,

Mozambique, Namibia, Nigeria,

conducted; or it can indicate that the

program services, and other activities.

Rwanda, Sao Tome & Principe,

organization is a “friends of”

Column (b). If the organization

Senegal, Seychelles, Sierra Leone,

organization that supports specified

answered “Yes” to Form 990, Part IV,

Somalia, South Africa, Sudan,

foreign organizations. Use Part V of this

line 14a, and the organization

Swaziland, Tanzania, Togo, Uganda,

schedule for the narrative response to

maintained offices outside the United

Zambia, and Zimbabwe.

line 2.

States, list in this column the number of

Line 3. Enter the details for each type

offices maintained by the organization

If an organization’s activities involve

of activity conducted at any time during

in each region listed during the tax

a country not listed earlier, designate

the tax year for each region on a

year. However, in column (b), lines

the appropriate region for the country.

separate line of Part I. If multiple

3a-3c, report the total number of offices

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Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2011 Page 3

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