Instructions For Schedule F (Form 990) - 2011 printable pdf download

2011

Department of the Treasury

Internal Revenue Service

Instructions for Schedule F

(Form 990)

Statement of Activities Outside the United States

Who Must File

organization during the tax year to or

Section references are to the Internal

for the use of foreign organizations,

Revenue Code unless otherwise noted.

An organization that answered “Yes” to

foreign governments, foreign

General Instructions

Form 990, Part IV, Checklist of

individuals, and U.S. individuals or

Required Schedules, lines 14b, 15, or

entities for foreign activity. It does not

Future developments.

16, must complete the appropriate parts

include salaries or other compensation

of Schedule F (Form 990) and attach

The IRS has created a page on

to employees or payments to

Schedule F (Form 990) to Form 990.

IRS.gov for information about Form 990

independent contractors; the

and its instructions, at

If an organization is not required to

payment of any benefit by a section

form990. Information about any future

file Form 990 but chooses to do so, it

501(c)(9) voluntary employees’

developments affecting Form 990 (such

must file a complete return and provide

beneficiary association (VEBA) to

as legislation enacted after we release

all of the information requested,

employees of a sponsoring organization

it) will be posted on that page.

including the required schedules.

or contributing employer, if such

Note. Terms in bold are defined in the

payment is made under the terms of

Regions

Glossary of the Instructions for Form

the VEBA trust and in compliance with

Reporting on Schedule F (Form 990) is

990.

section 505; or grants or other

based on the following geographic

assistance to affiliates or branch offices

Purpose of Schedule

regions.

that are not organized as legal entities

separate from the filing organization.

Antarctica

Schedule F (Form 990) is used by an

organization that files Form 990 to

“Program services” are activities

provide information on its activities

Central America and the

conducted by the organization outside

conducted outside the United States

Caribbean

the United States that form the basis of

by the organization at any time during

the organization’s exemption from

Antigua & Barbuda, Aruba, Bahamas,

the tax year.

federal income tax. Examples of

Barbados, Belize, Cayman Islands,

Activities conducted outside the

program services include, but are not

Costa Rica, Cuba, Dominica,

United States include grants and

limited to, operating an orphanage,

Dominican Republic, El Salvador,

other assistance, fundraising

school, hospital, church, temple,

Grenada, Guadeloupe, Guatemala,

activities, unrelated trade or

mosque, or synagogue; disaster relief

Haiti, Honduras, Jamaica, Martinique,

business, program services,

efforts; and providing indigent relief.

Nicaragua, Panama, St. Kitts & Nevis,

investments, or maintaining offices,

St. Lucia, St. Vincent & the Grenadines,

employees, or agents for the purpose

See Glossary in the Instructions for

Trinidad & Tobago, Turks & Caicos

of conducting any such activities in

Form 990 for the definition of the

Islands, and British Virgin Islands.

regions outside the United States.

following terms.

East Asia and the Pacific

•

United States is defined as the 50

Unrelated trade or business.

states and the District of Columbia, the

•

Fundraising activities.

Australia, Brunei, Burma, Cambodia,

Commonwealth of Puerto Rico, the

•

China (including Hong Kong), East

Maintaining offices, employees, or

Commonwealth of the Northern

Timor, Fiji, Indonesia, Japan, Kiribati,

agents.

Mariana Islands, Guam, American

•

Korea, Laos, Malaysia, Marshall

Foreign organization.

Samoa, and the United States Virgin

Islands, Micronesia, Mongolia, Nauru,

•

Foreign government.

Islands. A “foreign country” is any

New Zealand, North Korea, Palau,

•

Foreign individual.

sovereignty that is not the United

Papua New Guinea, Philippines,

•

States.

Grants and other assistance.

Samoa, Singapore, Solomon Islands,

•

Joint venture.

Information is to be reported based

South Korea, Taiwan, Thailand,

•

on the geographic regions described

Disregarded entity.

Timor-Leste, Tonga, Tuvalu, Vanuatu,

•

below. Report activities conducted by

and Vietnam.

United States.

the organization directly or indirectly

Europe (Including Iceland

through a disregarded entity, or

Parts II and III of Schedule F (Form

and Greenland)

through a joint venture treated as a

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

partnership.

Schedule F, may be duplicated to list

Albania, Andorra, Austria, Belgium,

additional activities per region (Part I),

For purposes of Schedule F (Form

Bosnia & Herzegovina, Bulgaria,

grants and other assistance to

990), grants and other assistance

Croatia, Czech Republic, Denmark,

organizations outside the United States

includes awards, prizes, contributions,

Estonia, Finland, France, FYR

(Part II), or grants and other assistance

noncash assistance, program-related

Macedonia, Germany, Greece,

to individuals outside the United States

investments, cash allocations,

Greenland, Holy See, Hungary, Iceland,

(Part III) that do not fit on the first page

stipends, scholarships, fellowships,

Ireland, Italy, Kosovo, Latvia,

research grants, and similar payments

of these parts. Number each page of

Liechtenstein, Lithuania, Luxembourg,

and distributions made by the

each part.

Monaco, Montenegro, the Netherlands,

Jan 10, 2012

Cat. No. 51530J

Instructions For Schedule F (Form 990) - 2011

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