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food, etc. In the case of specific

Schedule F (Form 990) that are not

educational supplies, etc. In the case of

disaster assistance, include a

described on line 2. Enter the total.

specific disaster assistance, include a

description of the disaster, such as

Part III. Grants and Other

tsumani or earthquake relief.

tsumani or earthquake.

Column (b). List each region in

Column (e). Enter total dollar

Assistance to

which grants and other assistance were

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

Individuals Outside the

provided to foreign individual

to each recipient foreign organization or

recipients. See Regions, earlier.

entity for the tax year. Cash grants

United States

include grants or allocations paid by

Column (c). For each type of

cash, check, money order, wire

Complete Part III if the organization

assistance provided in each region

transfers, and other charges against

answered “Yes” on Form 990, Part IV,

listed, enter the number of recipients

funds on deposit at a financial

that received the type of assistance in

line 16. This means that the

institution.

that region. If the filing organization

organization reported on Form 990,

Part IX, column (A), line 3, more than

does not have a way to determine a

If the organization checks

$5,000 of grants and other

specific number, estimate the number.

“Accrual” on Form 990, Part XII,

TIP

assistance to foreign individuals and

Explain in Part V how the organization

line 1, follows SFAS 116 (see

arrived at the estimate.

U.S. individuals for the understood

instructions for Form 990, Part IX), and

purpose of engaging directly or

Column (d). Enter the total amount

makes a grant during the tax year to be

indirectly in foreign activity, in the

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

paid in future years to an organization

aggregate.

to recipients in each region for each

or government outside the United

type of assistance. Cash grants include

Enter information for grants and

States, it should report the grant’s

only grants or allocations paid by cash,

other assistance made directly to

present value in Part II, line 1, column

checks, money orders, electronic fund

foreign individuals, or directly to foreign

(e) or (g), and report any accruals of

or wire transfers, and other charges

organizations for the benefit of

present value increments in future

against funds on deposit at a financial

specified foreign individuals. Do not

years.

institution.

complete Part III for grants and other

Column (f). Describe the manner

assistance to foreign individuals

If the organization checks

of cash disbursement (or, for

through a foreign organization unless

“Accrual” on Form 990, Part XII,

TIP

organizations using the accrual method

the grant or assistance is earmarked for

line 1, follows SFAS 116 (see

of accounting, the intended manner of

the benefit of one or more specific

instructions for Form 990, Part IX), and

cash disbursement), such as by cash

individuals. Instead, complete Part II for

makes a grant during the tax year to be

payment, money order, electronic fund

such grants and other assistance. For

paid in future years to an individual

or wire transfer, check, other charges

example, report in Part III a payment to

outside the United States, it should

against funds on deposit at a financial

a foreign hospital designated to cover

report the grant’s present value in Part

institution, or other. List all that apply

the medical expenses of a foreign

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

for each recipient.

individual. Report in Part II a

accruals of present value increments in

Column (g). Enter the fair market

contribution to a foreign hospital to

future years.

value (FMV) of any noncash property in

provide a service to the general public

Column (e). Describe the manner

U.S. dollars.

or to serve unspecified charity patients.

of cash disbursement (or, for

Column (h). For noncash property

Report cash grants and noncash

organizations using the accrual method

or assistance, enter a description of the

assistance in Part III based on the

of accounting, the intended manner of

property or assistance. List all that

accounting method used to account for

cash disbursement), such as by cash

apply. Examples of noncash assistance

them on the organization’s financial

payment, money order, electronic fund

include medical supplies or equipment,

statements, and describe this method in

or wire transfer, check, other charges

pharmaceuticals, blankets, books, or

Part V.

against funds on deposit at a financial

other educational supplies.

institution, or other. List all that apply

Report grants in Part III regardless of

for each region.

Column (i). Describe the method of

the source of the grant funds (whether

Column (f). Enter the FMV of

valuation. Report property with a readily

restricted or unrestricted), and

determinable market value at its FMV.

noncash property in U.S. dollars for

regardless of whether the organization

When FMV cannot be readily

selected the grantee.

each type of assistance. If multiple

determined, use an appraised or

properties were transferred for the type

Enter the details of each type of

of assistance, enter information for

estimated value.

grant or assistance to individuals on a

each.

Line 2. Add the number of recipient

separate line. If there are more types

Column (g). For noncash property,

foreign organizations listed on line 1

than space available, report the

enter a description of the property. If

of Schedule F (Form 990):

additional items on duplicate copies of

•

multiple properties were transferred,

that are recognized by the Internal

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

enter a description of each.

Revenue Service as exempt from

many duplicate copies as needed, and

Column (h). Describe the method

federal income tax as described in

number each page.

section 501(c)(3);

of valuation. Report property with a

Column (a). Specify type(s) of

•

that are recognized as a charity by a

readily determinable market value at its

assistance provided, or describe the

foreign country; and

FMV. When FMV cannot be readily

purpose or use of grant funds. List all

•

for which the grantmaker has made a

determined, use an appraised or

that apply for each region. Do not use

good faith determination, based on an

estimated value.

general terms such as charitable,

affidavit from the grantee or the opinion

educational, religious, or scientific. Use

Part IV. Foreign forms

of counsel, that the grantee is the

more specific descriptions, such as

equivalent of a public charity.

scholarships, food, clothing, shelter for

All Schedule F (Form 990) filers must

Enter the total.

indigents or disaster victims, direct cash

complete Part IV, lines 1-6. If the

Line 3. Add the number of recipient

assistance to indigents, medical

organization answers “Yes” to any of

foreign organizations listed on line 1 of

supplies or equipment, books or other

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 - 2011 Page 5

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