Instructions For Schedule F (Form 990) - 2010 printable pdf download

2010

Department of the Treasury

Internal Revenue Service

Instructions for Schedule F

(Form 990)

Statement of Activities Outside the United States

program services include, but are not

Trinidad & Tobago, Turks & Caicos

Section references are to the Internal

limited to, operating an orphanage,

Islands, and British Virgin Islands.

Revenue Code unless otherwise noted.

school, hospital, church, temple,

General Instructions

East Asia and the Pacific

mosque, or synagogue; disaster relief

efforts; and providing indigent relief.

Australia, Brunei, Burma, Cambodia,

Note. Terms in bold are defined in the

China (including Hong Kong), East

See Glossary in the Instructions for

Glossary of the Instructions for Form

Timor, Fiji, Indonesia, Japan, Kiribati,

Form 990 for the definition of the

990.

Korea, Laos, Malaysia, Marshall

following terms.

•

Unrelated trade or business.

Islands, Micronesia, Mongolia, Nauru,

Purpose of Schedule

•

Fundraising activities.

New Zealand, North Korea, Palau,

Schedule F (Form 990) is used by an

•

Maintaining offices, employees, or

Papua New Guinea, Philippines,

organization that files Form 990 to

agents.

Samoa, Singapore, Solomon Islands,

provide information on its activities

•

South Korea, Taiwan, Thailand,

Foreign organization.

conducted outside the United States

•

Timor-Leste, Tonga, Tuvalu, Vanuatu,

Foreign government.

by the organization at any time during

•

and Vietnam.

Foreign individual.

the tax year.

•

Joint venture.

Europe (Including Iceland

•

Disregarded entity.

Activities conducted outside the

•

United States.

and Greenland)

United States include grantmaking,

fundraising activities, unrelated

Parts II and III of Schedule F (Form

Albania, Andorra, Austria, Belgium,

trade or business, program services,

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

Bosnia & Herzegovina, Bulgaria,

investments, or maintaining offices,

Schedule F, may be duplicated to list

Croatia, Czech Republic, Denmark,

employees, or agents for the purpose

additional activities per region (Part I),

Estonia, Finland, France, FYR

of conducting any such activities in

grants or assistance to organizations

Macedonia, Germany, Greece,

regions outside the United States.

outside the United States (Part II), or

Greenland, Holy See, Hungary, Iceland,

grants or assistance to individuals

United States is defined as the 50

Ireland, Italy, Kosovo, Latvia,

outside the United States (Part III) that

Liechtenstein, Lithuania, Luxembourg,

states and the District of Columbia, the

do not fit on the first page of these

Monaco, Montenegro, the Netherlands,

Commonwealth of Puerto Rico, the

parts. Number each page of each part.

Commonwealth of the Northern

Norway, Poland, Portugal, Romania,

Mariana Islands, Guam, American

San Marino, Serbia, Slovakia, Slovenia,

Who Must File

Samoa, and the United States Virgin

Spain, Sweden, Switzerland, Turkey,

Islands. A “foreign country” is any

and the United Kingdom (England,

An organization that answered “Yes” to

sovereignty that is not the United

Northern Ireland, Scotland, and Wales).

Form 990, Part IV, Checklist of

States.

Required Schedules, lines 14b, 15, or

Middle East and North Africa

16, must complete the appropriate parts

Information is to be reported based

of Schedule F (Form 990) and attach

Algeria, Bahrain, Djibouti, Egypt, Iran,

on the geographic regions described

Schedule F (Form 990) to Form 990.

Iraq, Israel, Jordan, Kuwait, Lebanon,

below. Report activities conducted by

Libya, Malta, Morocco, Oman, Qatar,

the organization directly or indirectly

If an organization is not required to

Saudi Arabia, Syria, Tunisia, United

through a disregarded entity, or

file Form 990 but chooses to do so, it

Arab Emirates, West Bank and Gaza,

through a joint venture treated as a

must file a complete return and provide

and Yemen.

partnership.

all of the information requested,

including the required schedules.

For purposes of Schedule F (Form

North America

990), “grantmaking” includes awards,

Regions

Canada and Mexico, but not the United

prizes, cash allocations, stipends,

States.

scholarships, fellowships, research

Reporting on Schedule F (Form 990) is

grants, and similar payments and

based on the following geographic

Russia and the Newly

distributions made by the organization

regions.

Independent States

during the tax year to foreign

Central America and the

organizations, foreign governments,

Armenia, Azerbaijan, Belarus, Georgia,

Caribbean

or foreign individuals. It does not

Kazakhstan, Kyrgyzstan, Moldova,

include salaries or other compensation

Russia, Tajikistan, Turkmenistan,

Antigua & Barbuda, Aruba, Bahamas,

to employees or payments to

Ukraine, and Uzbekistan.

Barbados, Belize, Cayman Islands,

independent contractors.

Costa Rica, Cuba, Dominica,

South America

“Program services” are activities

Dominican Republic, El Salvador,

conducted by the organization outside

Grenada, Guadeloupe, Guatemala,

Argentina, Bolivia, Brazil, Chile,

the United States that form the basis of

Haiti, Honduras, Jamaica, Martinique,

Colombia, Ecuador, French Guiana,

the organization’s exemption from

Nicaragua, Panama, St. Kitts & Nevis,

Guyana, Paraguay, Peru, Suriname,

federal income tax. Examples of

St. Lucia, St. Vincent & the Grenadines,

Uruguay, and Venezuela.

Cat. No. 51530J

Instructions For Schedule F (Form 990) - 2010

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