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for Form 990 for a definition of

investments on separate lines for each

Enter the details of each organization

maintaining offices, employees, or

type of activity in that region.

or entity on a separate line. If there are

agents.

more organizations or entities to report

Expenditures include salaries,

in Part II than space available, report the

wages, and other employment-related

Column (c). If the organization

additional organizations or entities on

costs paid to or for the benefit of

answered “Yes” to Form 990, Part IV,

duplicate copies of Schedule F (Form

employees located in the region; travel

line 14a, and the organization

990), Part II. Use as many duplicate

expenses to, from, and within the

maintained employees, agents, or

copies as needed, and number each

region; rent and other costs relating to

independent contractors outside the

page of each part.

offices located in the region; grants to or

United States, show in this column the

for recipients located in the region; bank

Report cash grants and noncash

total number of employees, agents, and

fees and other financial account

assistance in Part II based on the

independent contractors working in

maintenance fees and costs; and

accounting method used to account for

each region listed during the tax year.

payments to agents located in the

them on the organization's financial

Do not include in this number any

region. Report expenditures based on

statements, and describe this method in

persons who serve the organization

the method used to account for them on

Part V.

solely as volunteers. Include an

the organization's financial statements,

employee, agent, or independent

Do not complete Part II, line 1,

and describe this method in Part V.

contractor in the total for each region in

columns (a) or (b). However,

which that person worked during the tax

For 2014, allocations of indirect

complete columns (c) through

CAUTION

year. However, in column (c), lines

expenditures to foreign activities are not

(i) as if columns (a) and (b) were

3a-3c, report the total number of

necessary if the organization does not

completed.

employees, agents, and independent

separately track them. For example, if

contractors working outside of the

under a university's current accounting

Report grants in Part II regardless of

United States during the tax year, but do

procedures, certain expenses

the source of the grant funds (whether

not count any one employee, agent, or

associated with a study abroad program

restricted or unrestricted), and

independent contractor more than once

are not separately tracked (for example,

regardless of whether the organization

in these totals. See Glossary in the

listing study abroad program on school

selected the grantee.

Instructions for Form 990 for a definition

website or in paper catalog), then such

Example. EO receives a grant from

of maintaining offices, employees, or

expenses are not required to be

a government agency, under the terms

agents.

included in Part I, column (f).

of which EO is required to submit the

Column (d). Specify in this column

An organization may have no

funds to Y, a foreign university, for

the type(s) of activity(ies), as listed here,

foreign expenditures reportable

research on the causes of a particular

TIP

that are conducted in or for each region.

in Part I, column (f), even

disease. EO must report the payments

Types of activities are any of the

though it is required to report an activity

to Y as grant payments, regardless of

following: grantmaking, fundraising

in Part I. For example, an organization

whether EO selected Y as the grantee.

activities, unrelated trade or

that derives more than $10,000 of

Column (c). Specify the region

business, program services,

revenue from a foreign activity must

where the principal foreign office of the

investments, program-related

report the activity in Part I, even if it

recipient organization or entity is located

investments, conducting board

incurred no expenditures for that

or, if the recipient has no foreign office,

meetings, or sending agents of the

activity.

the region where the grant funds were

organization to attend and speak at

or will be used. See Regions, earlier.

seminars and conferences. If multiple

Part II. Grants and Other

activities are conducted per region, list

Column (d). Describe the purpose

Assistance to

each type of activity on a separate line

or ultimate use of the grant funds. Do

Organizations or Entities

and repeat regions in column (a) as

not use general terms, such as

necessary.

Outside the United States

charitable, educational, religious, or

scientific. Use more specific

Column (e). If “program services” is

Complete Part II if the organization

descriptions such as general support,

the listed activity in column (d), provide

answered “Yes” on Form 990, Part IV,

school or hospital construction,

a description of the specific program

line 15. This means the organization

purchase of medical supplies or

reported on Form 990, Part IX,

service.

equipment, purchase of school books or

Statement of Functional Expenses,

Column (f). Enter the total amount

school supplies, provision of clothing,

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

of expenditures for activities conducted

food, etc. In the case of specific disaster

grants and other assistance to any

for each listed region, or the total book

assistance, include a description of the

particular foreign organization or

value of investments or

disaster, such as tsunami or earthquake

entity (including a foreign

program-related investments for that

relief.

government) or to a domestic

region, as of the end of the tax year.

organization or domestic individual

Column (e). Enter total dollar

These amounts may be rounded off to

for the purpose of providing grants or

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

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

other assistance to a designated foreign

to each recipient organization or entity

value of investments in a region is

organization or organizations.

for the tax year. Cash grants include

$55,341, the value may be reported as

grants or allocations paid by cash,

Line 1. Enter information only for each

$55,000. If the organization made both

check, money order, wire transfers, and

recipient organization or entity that

expenditures and investments in a

other charges against funds on deposit

received more than $5,000 total of

region, list the amount(s) of

at a financial institution.

grants or assistance from the

expenditures and the value of

organization for the tax year.

2014 Instructions for Schedule F (Form 990)

-3-

Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2014 Page 3

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