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Part III. Grants and Other

If the organization checks

supplies or equipment, books or other

“Accrual” on Form 990, Part XII,

educational supplies, etc. In the case of

Assistance to Individuals

TIP

line 1, follows Statement of

specific disaster assistance, include a

Outside the United States

Financial Accounting Standards

description of the disaster, such as

(SFAS) 116 (see instructions for Form

Complete Part III if the organization

tsunami or earthquake.

990, Part IX), and makes a grant during

answered “Yes” on Form 990, Part IV,

Column (b). List each region in

the tax year to be paid in future years to

line 16. This means that the

which grants and other assistance were

an organization or government outside

organization reported on Form 990, Part

provided to or for foreign individuals.

the United States, it should report the

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

See Regions, earlier.

grant's present value in Part II, line 1,

in the aggregate, of grants and other

column (e) or (g), and report any

assistance to foreign individuals and

Column (c). For each type of

accruals of present value increments in

to domestic organizations or

assistance provided in each region

future years.

domestic individuals for the purpose

listed, enter the number of recipients

of providing grants or other assistance

that received the type of assistance in

Column (f). Describe the manner of

to a designated foreign individual or

that region. If the filing organization

cash disbursement (or, for organizations

individuals.

does not have a way to determine a

using the accrual method of accounting,

specific number, estimate the number.

Enter information for grants and other

the intended manner of cash

Explain in Part V how the organization

assistance made directly to foreign

disbursement), such as by cash

arrived at the estimate.

individuals, or directly to foreign

payment, money order, electronic fund

organizations for the benefit of

Column (d). Enter the total amount

or wire transfer, check, other charges

specified foreign individuals. Do not

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

against funds on deposit at a financial

complete Part III for grants and other

to or for recipients in each region for

institution, or other. List all that apply for

assistance to foreign individuals through

each type of assistance. Cash grants

each recipient.

a foreign organization unless the grant

include only grants or allocations paid

Column (g). Enter the fair market

or assistance is earmarked for the

by cash, checks, money orders,

value (FMV) of any noncash property in

benefit of one or more specific

electronic funds or wire transfers, and

U.S. dollars.

individuals. Instead, complete Part II for

other charges against funds on deposit

such grants and other assistance. For

at a financial institution.

Column (h). For noncash property

example, report in Part III a payment to

or assistance, enter a description of the

If the organization checks

a foreign hospital designated to cover

property or assistance. List all that

“Accrual” on Form 990, Part XII,

the medical expenses of a foreign

TIP

apply. Examples of noncash assistance

line 1, follows SFAS 116 (see

individual. Report in Part II a

include medical supplies or equipment,

instructions for Form 990, Part IX), and

contribution to a foreign hospital to

pharmaceuticals, blankets, books, or

makes a grant during the tax year to be

provide a service to the general public

other educational supplies.

paid in future years to an individual

or to serve unspecified charity patients.

outside the United States, it should

Column (i). Describe the method of

Enter the details of each type of grant

report the grant's present value in Part

valuation. Report property with a readily

or assistance to individuals on a

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

determinable market value at its FMV.

separate line. If there are more types

accruals of present value increments in

When FMV cannot be readily

than space available, report the

future years.

determined, use an appraised or

additional items on duplicate copies of

estimated value.

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

Column (e). Describe the manner of

Line 2. Add the number of recipient

many duplicate copies as needed, and

cash disbursement (or, for organizations

organizations listed on Part II, line 1

number each page.

using the accrual method of accounting,

of Schedule F (Form 990):

the intended manner of cash

Report cash grants and noncash

that are recognized by the Internal

disbursement), such as by cash

assistance in Part III based on the

Revenue Service as exempt from

payment, money order, electronic fund

accounting method used to account for

federal income tax as described in

or wire transfer, check, other charges

them on the organization's financial

section 501(c)(3);

against funds on deposit at a financial

statements, and describe this method in

institution, or other. List all that apply for

that are recognized as a charity by a

Part V.

each region.

foreign country; or

for which the grantmaker has made a

Report grants in Part III regardless of

Column (f). Enter the FMV of

good faith determination, based on an

the source of the grant funds (whether

noncash property in U.S. dollars for

affidavit from the grantee or the opinion

restricted or unrestricted), and

each type of assistance. If multiple

of counsel, that the grantee is the

regardless of whether the organization

properties were transferred for the type

equivalent of a public charity.

selected the grantee.

of assistance, enter information for

Enter the total.

each.

Column (a). Specify type(s) of

Line 3. Add the number of recipient

assistance provided, or describe the

Column (g). For noncash property,

organizations listed on Part II, line 1 of

purpose or use of grant funds. List all

enter a description of the property. If

Schedule F (Form 990) that are not

that apply for each region. Do not use

multiple properties were transferred,

described on line 2. Enter the total.

general terms such as charitable,

enter a description of each.

educational, religious, or scientific. Use

more specific descriptions, such as

Column (h). Describe the method of

scholarships, food, clothing, shelter for

valuation. Report property with a readily

indigents or disaster victims, direct cash

determinable market value at its FMV.

assistance to indigents, medical

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2014 Instructions for Schedule F (Form 990)

Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2014 Page 4

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