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Part III. Grants and Other

supplies or equipment, books or other

If the organization checks

educational supplies, etc. In the case of

Assistance to Individuals

“Accrual” on Form 990, Part XII,

TIP

specific disaster assistance, include a

line 1, follows Statement of

Outside the United States

description of the disaster, such as

Financial Accounting Standards

Complete Part III if the organization

tsunami or earthquake.

(SFAS) 116 (see instructions for Form

answered “Yes” on Form 990, Part IV,

990, Part IX), and makes a grant during

Column (b). List each region in

line 16. This means that the

the tax year to be paid in future years to

which grants and other assistance were

organization reported on Form 990, Part

an organization or government outside

provided to or for foreign individuals.

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

the United States, it should report the

See Regions, earlier.

in the aggregate, of grants and other

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

assistance to foreign individuals and

Column (c). For each type of

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

to domestic organizations or

assistance provided in each region

accruals of present value increments in

domestic individuals for the purpose

listed, enter the number of recipients

future years.

of providing grants or other assistance

that received the type of assistance in

to a designated foreign individual or

that region. If the filing organization

Column (f). Describe the manner of

individuals.

doesn't have a way to determine a

cash disbursement (or, for organizations

specific number, estimate the number.

using the accrual method of accounting,

Enter information for grants and other

Explain in Part V how the organization

the intended manner of cash

assistance made directly to foreign

arrived at the estimate.

disbursement), such as by cash

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

or assistance is earmarked for the

by cash, checks, money orders,

Column (g). Enter the fair market

benefit of one or more specific

electronic funds or wire transfers, and

value (FMV) of any noncash property in

individuals. Instead, complete Part II for

other charges against funds on deposit

U.S. dollars.

such grants and other assistance. For

at a financial institution.

Column (h). For noncash property

example, report in Part III a payment to

If the organization checks

or assistance, enter a description of the

a foreign hospital designated to cover

“Accrual” on Form 990, Part XII,

TIP

property or assistance. List all that

the medical expenses of a foreign

line 1, follows SFAS 116 (see

apply. Examples of noncash assistance

individual. Report in Part II a

instructions for Form 990, Part IX), and

include medical supplies or equipment,

contribution to a foreign hospital to

makes a grant during the tax year to be

pharmaceuticals, blankets, books, or

provide a service to the general public

paid in future years to an individual

other educational supplies.

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 can't be readily determined,

than space available, report the

future years.

use an appraised or estimated value.

additional items on duplicate copies of

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

That are recognized by the Internal

Report cash grants and noncash

disbursement), such as by cash

Revenue Service as exempt from

assistance in Part III based on the

payment, money order, electronic fund

federal income tax as described in

accounting method used to account for

or wire transfer, check, other charges

section 501(c)(3);

them on the organization's financial

against funds on deposit at a financial

That are recognized as a charity by a

statements, and describe this method in

institution, or other. List all that apply for

foreign country; or

Part V.

each region.

For which the grantmaker has made a

Report grants in Part III regardless of

good faith determination, based on an

Column (f). Enter the FMV of

the source of the grant funds (whether

affidavit from the grantee or the opinion

noncash property in U.S. dollars for

restricted or unrestricted), and

of counsel, that the grantee is the

each type of assistance. If multiple

regardless of whether the organization

equivalent of a public charity.

properties were transferred for the type

selected the grantee.

Enter the total.

of assistance, enter information for

each.

Column (a). Specify type(s) of

Line 3. Add the number of recipient

assistance provided, or describe the

organizations listed on Part II, line 1 of

Column (g). For noncash property,

purpose or use of grant funds. List all

Schedule F (Form 990) that aren't

enter a description of the property. If

that apply for each region. Do not use

described on line 2. Enter the total.

multiple properties were transferred,

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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2016 Instructions for Schedule F (Form 990)

Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2016 Page 4

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