Instructions For Schedule F (Form 990) - 2010 (Page 2 of 4) in pdf

South Asia

organization that supports specified

regions outside of the United States

foreign organizations. Use Part V of this

during the tax year, but do not count

Afghanistan, Bangladesh, Bhutan,

schedule for the narrative response to

any one office more than once in these

India, Maldives, Nepal, Pakistan, and

line 2.

totals. See Glossary for definition of

Sri Lanka.

maintaining offices, employees, or

Line 3. Enter the details for each type

agents.

Sub-Saharan Africa

of activity conducted at any time during

the tax year for each region on a

Column (c). If the organization

Angola, Benin, Botswana, Burkina

separate line of Part I. If multiple

answered “Yes” to Form 990, Part IV,

Faso, Burundi, Cameroon, Cape Verde,

activities are conducted per region, list

line 14a, and the organization

Central African Republic, Chad,

maintained employees, agents, or

each type of activity on a separate line

Comoros, Democratic Republic of the

and repeat regions in column (a) as

independent contractors outside the

Congo, Republic of the Congo, Cote

necessary. Use the regions listed

United States, list in this column the

D’Ivoire, Equatorial Guinea, Eritrea,

earlier.

total number of employees, agents and

Ethiopia, Gabon, Gambia, Ghana,

independent contractors working in

Report investments separately.

Guinea, Guinea Bissau, Kenya,

each region listed during the tax year.

For 2010, report investments on a

Lesotho, Liberia, Madagascar, Malawi,

Do not include in this number any of the

region-by-region basis on line 3

Mali, Mauritania, Mauritius,

organization’s employees, agents, or

separately from other activities in the

Mozambique, Namibia, Nigeria,

independent contractors whose only

region. All investments for a particular

Rwanda, Sao Tome & Principe,

presence in the region is to conduct

region can be aggregated for this

Senegal, Seychelles, Sierra Leone,

on-site visits, or persons who serve as

purpose. For example, all investments

Somalia, South Africa, Sudan,

volunteers. Include an employee,

in South America can be reported

Swaziland, Tanzania, Togo, Uganda,

agent, or independent contractor in the

together on one line. In reporting

Zambia, and Zimbabwe.

total for each region in which that

investments in a region for 2010, only

If an organization’s activities involve

person worked during the tax year.

columns (a), (d), and (f) must be

a country not listed earlier, designate

However, in column (c), lines 3a-3c,

completed; columns (b), (c), and (e)

the appropriate region for the country.

report the total number of employees,

need not be completed with respect to

agents, and independent contractors

investments for the tax year.

working outside of the United States

Column (a) should reflect the region

Specific Instructions

during the tax year, but do not count

of the investment. The region of a

any one employee, agent, or

foreign investment entity is determined

independent contractor more than once

Part I. General

by its legal domicile (country whose law

in these totals. See Glossary for

governs the entity’s internal affairs). For

definition of maintaining offices,

Information on Activities

2010, in the case of a foreign

employees, or agents.

pass-through entity such as a foreign

Outside the United

Column (d). Specify in this column

partnership, an organization is not

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

States

required to report the region of the

here, that are conducted in each

underlying investments held by the

Complete Part I if the organization

region. Types of activities are any of

pass-through entity, but can report the

answered “Yes” to Form 990, Part IV,

the following: grantmaking, fundraising

region based on the legal domicile of

line 14b. This means the organization

activities, unrelated trade or

the foreign pass-through entity. An

had aggregate revenues or expenses

business, program services,

organization need not report foreign

of more than $10,000 from or

investments, conducting board

investments indirectly held through a

attributable to grantmaking, fundraising,

meetings, or sending agents of the

domestic (United States) pass-through

business, and program services outside

organization to attend and speak at

entity, as the domicile of the

the United States.

seminars and conferences. If multiple

pass-through entity is not a foreign

activities are conducted per region, list

location. The term ‘‘investments’’ can

If an organization that

each type of activity on a separate line

be used to describe the foreign activity

completes Part I makes grants

TIP

and repeat regions in column (a) as

in column (d). In column (f), report the

to foreign organizations or

necessary.

total book value of the organization’s

foreign individuals, it may also need to

Column (e). If “program services”

investments for that region as of the

complete, as applicable, Parts II or III. If

end of the tax year. This value may be

is the listed activity in column (d),

the organization does not make any

provide a description of the specific

rounded off to the nearest $1,000. For

such grants, it does not need to

instance, if the value of investments in

program service.

complete Parts II or III.

a particular region is $35,439, the value

Column (f). Enter the total amount

Lines 1 – 2. Complete these lines only

may be reported as $35,000.

of expenditures for activities conducted

if the organization made grants directly

Column (a). Identify each region in

for each listed region, and the total

to foreign organizations, foreign

book value of investments for that

which the organization conducts

governments, or foreign individuals.

region, as of the end of the tax year.

grantmaking, investment activity,

Indicate “Yes” or “No” regarding

This amount may be rounded off to the

fundraising activities, business,

whether the organization maintains

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

program services, and other activities.

records to substantiate amounts,

of expenditures in a particular region

Column (b). If the organization

eligibility, and selection criteria used for

and the value of investments in that

grants. Describe how the organization

answered “Yes” to Form 990, Part IV,

region is $55,341, the value may be

monitors its grants to ensure that such

line 14a, and the organization

reported as $55,000. If an amount in

grants are used for proper purposes or

maintained offices outside the United

column (f) includes both expenditures

States, list in this column the number of

are not otherwise diverted from the

and investments, list the amounts of

intended use. For example, the

offices maintained by the organization

expenditures and investments

organization can describe periodic

in each region listed during the tax

separately, per region, in Part V.

reports required or field investigations

year. However, in column (b), lines

conducted; or it can indicate that the

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

Expenditures include salaries,

organization is a “friends of”

maintained by the organization in

wages, and other employment-related

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Instructions For Schedule F (Form 990) - 2010 Page 2

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