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

Column (e). Describe the manner

of counsel, that the grantee is the

separate line. If there are more types

equivalent of a public charity.

than space available, report the

of cash disbursement (or, for

Enter the total.

additional items on duplicate copies of

organizations using the accrual method

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

of accounting, the intended manner of

Line 3. Add the number of recipient

many duplicate copies as needed, and

cash disbursement), such as by cash

foreign organizations listed on line 1 of

number each page.

payment, money order, electronic fund

Schedule F (Form 990) that are not

or wire transfer, check, other charges

Column (a). Specify type(s) of

described on line 2. Enter the total.

against funds on deposit at a financial

assistance provided, or describe the

Part III. Grants and Other

institution, or other. List all that apply

purpose or use of grant funds. List all

for each region.

that apply for each region. Do not use

Assistance to

Column (f). Enter the fair market

general terms such as charitable,

Individuals Outside the

value of noncash property in U.S.

educational, religious, or scientific. Use

more specific descriptions, such as

dollars for each type of assistance. If

United States

scholarships, food, clothing, shelter for

multiple properties were transferred for

indigents or disaster victims, direct cash

the type of assistance, enter

Complete Part III if the organization

assistance to indigents, medical

information for each.

answered “Yes” on Form 990, Part IV,

supplies or equipment, books or other

Column (g). For noncash property,

line 16. This means that the

educational supplies, etc. In the case of

enter a description of the property. If

organization reported on Form 990,

specific disaster assistance, include a

multiple properties were transferred,

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

description of the disaster, such as

enter a description of each.

$5,000 of grants and other

tsumani or earthquake.

assistance to foreign individuals and

Column (h). Describe the method

Column (b). List each region in

U.S. individuals for foreign activity, in

of valuation. Report property with a

which grants and other assistance were

the aggregate.

readily determinable market value at its

provided to foreign individual

fair market value. When fair market

Enter information for grants and

recipients. See Regions, earlier.

value cannot be readily determined,

other assistance made directly to

Column (c). For each type of

use an appraised or estimated value.

foreign individuals, or directly to foreign

assistance provided in each region

organizations for the benefit of

Part IV. Foreign forms

listed, enter the number of recipients

specified foreign individuals. Do not

that received the type of assistance in

complete Part III for grants and other

All Schedule F (Form 990) filers must

that region. If the filing organization

assistance to foreign individuals

complete Part IV, lines 1-6. If the

does not have a way to determine a

through a foreign organization unless

organization answers “Yes” to any of

specific number, estimate the number.

the grant or assistance is earmarked for

lines 1-6 because it engaged in the

Explain in Part V how the organization

the benefit of one or more specific

activities described on that line during

arrived at the estimate.

individuals. Instead, complete Part II for

the tax year, it may need to file the

such grants and other assistance. For

Column (d). Enter the aggregate

form referenced on that line. To

example, report in Part III a payment to

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

determine whether an organization is

a foreign hospital designated to cover

provided to recipients in each region for

required to file any of the IRS forms

the medical expenses of a foreign

each type of assistance. Cash grants

referenced on lines 1-6 (i.e., Forms

individual. Report in Part II a

include only grants or allocations paid

926, 3520, 3520-A, 5471, 5713, 8621,

contribution to a foreign hospital to

by cash, checks, money orders,

or 8865), see the instructions for those

provide a service to the general public

electronic fund or wire transfers, and

forms.

or to serve unspecified charity patients.

other charges against funds on deposit

Part V. Supplemental

at a financial institution.

Report cash grants and noncash

assistance in Part III based on the

Information

If the organization checks

accounting method used to account for

“Accrual” on Form 990, Part XII,

TIP

them on the organization’s financial

Use Part V to:

line 1, follows SFAS 116 (see

•

Provide other narrative explanations

statements, and describe this method in

instructions for Form 990, Part IX), and

and descriptions, as needed.

Part V.

makes a grant during the tax year to be

Report grants in Part III regardless of

Identify the specific part and line(s)

paid in future years to an individual

that the response supports. Part V can

the source of the grant funds (whether

outside the United States, it should

be duplicated if more space is needed.

restricted or unrestricted), and

report the grant’s present value in Part

regardless of whether the organization

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

selected the grantee.

accruals of present value increments in

future years.

Enter the details of each type of

grant or assistance to individuals on a

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Instructions For Schedule F (Form 990) - 2010 Page 4

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