Instructions For Schedule F (Form 990) - 2011 (Page 4 of 5) in pdf

Part III. Grants and Other

include grants or allocations paid by

description of the disaster, such as

cash, check, money order, wire

tsumani or earthquake.

Assistance to

transfers, and other charges against

Column (b). List each region in

funds on deposit at a financial

Individuals Outside the

which grants and other assistance were

institution.

provided to foreign individual

United States

recipients. See Regions, earlier.

Column (c). For each type of

Complete Part III if the organization

If the organization checks

assistance provided in each region

“Accrual” on Form 990, Part XII,

answered “Yes” on Form 990, Part IV,

TIP

listed, enter the number of recipients

line 1, follows SFAS 116 (see

line 16. This means that the

that received the type of assistance in

instructions for Form 990, Part IX), and

organization reported on Form 990,

that region. If the filing organization

makes a grant during the tax year to be

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

$5,000 of grants and other

does not have a way to determine a

paid in future years to an organization

assistance to foreign individuals and

specific number, estimate the number.

or government outside the United

Explain in Part V how the organization

U.S. individuals for the understood

States, it should report the grant’s

arrived at the estimate.

present value in Part II, line 1, column

purpose of engaging directly or

(e) or (g), and report any accruals of

indirectly in foreign activity, in the

Column (d). Enter the total amount

present value increments in future

aggregate.

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

years.

to recipients in each region for each

Enter information for grants and

type of assistance. Cash grants include

other assistance made directly to

only grants or allocations paid by cash,

Column (f). Describe the manner

foreign individuals, or directly to foreign

checks, money orders, electronic fund

of cash disbursement (or, for

organizations for the benefit of

or wire transfers, and other charges

organizations using the accrual method

specified foreign individuals. Do not

against funds on deposit at a financial

of accounting, the intended manner of

complete Part III for grants and other

institution.

cash disbursement), such as by cash

assistance to foreign individuals

payment, money order, electronic fund

through a foreign organization unless

If the organization checks

or wire transfer, check, other charges

the grant or assistance is earmarked for

“Accrual” on Form 990, Part XII,

TIP

against funds on deposit at a financial

the benefit of one or more specific

line 1, follows SFAS 116 (see

institution, or other. List all that apply

individuals. Instead, complete Part II for

instructions for Form 990, Part IX), and

for each recipient.

such grants and other assistance. For

makes a grant during the tax year to be

example, report in Part III a payment to

paid in future years to an individual

Column (g). Enter the fair market

a foreign hospital designated to cover

outside the United States, it should

value (FMV) of any noncash property in

the medical expenses of a foreign

report the grant’s present value in Part

U.S. dollars.

individual. Report in Part II a

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

contribution to a foreign hospital to

accruals of present value increments in

Column (h). For noncash property

provide a service to the general public

future years.

or assistance, enter a description of the

or to serve unspecified charity patients.

Column (e). Describe the manner

property or assistance. List all that

of cash disbursement (or, for

Report cash grants and noncash

apply. Examples of noncash assistance

organizations using the accrual method

assistance in Part III based on the

include medical supplies or equipment,

of accounting, the intended manner of

accounting method used to account for

pharmaceuticals, blankets, books, or

cash disbursement), such as by cash

them on the organization’s financial

other educational supplies.

payment, money order, electronic fund

statements, and describe this method in

or wire transfer, check, other charges

Part V.

Column (i). Describe the method of

against funds on deposit at a financial

valuation. Report property with a readily

Report grants in Part III regardless of

institution, or other. List all that apply

the source of the grant funds (whether

determinable market value at its FMV.

for each region.

restricted or unrestricted), and

When FMV cannot be readily

Column (f). Enter the FMV of

regardless of whether the organization

determined, use an appraised or

noncash property in U.S. dollars for

selected the grantee.

estimated value.

each type of assistance. If multiple

properties were transferred for the type

Enter the details of each type of

Line 2. Add the number of recipient

of assistance, enter information for

grant or assistance to individuals on a

foreign organizations listed on line 1

each.

separate line. If there are more types

of Schedule F (Form 990):

Column (g). For noncash property,

than space available, report the

•

that are recognized by the Internal

additional items on duplicate copies of

enter a description of the property. If

Revenue Service as exempt from

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

multiple properties were transferred,

federal income tax as described in

enter a description of each.

many duplicate copies as needed, and

section 501(c)(3);

number each page.

Column (h). Describe the method

•

that are recognized as a charity by a

of valuation. Report property with a

Column (a). Specify type(s) of

foreign country; and

readily determinable market value at its

assistance provided, or describe the

•

for which the grantmaker has made a

FMV. When FMV cannot be readily

purpose or use of grant funds. List all

good faith determination, based on an

determined, use an appraised or

that apply for each region. Do not use

affidavit from the grantee or the opinion

estimated value.

general terms such as charitable,

of counsel, that the grantee is the

educational, religious, or scientific. Use

Part IV. Foreign forms

equivalent of a public charity.

more specific descriptions, such as

Enter the total.

scholarships, food, clothing, shelter for

All Schedule F (Form 990) filers must

indigents or disaster victims, direct cash

complete Part IV, lines 1-6. If the

Line 3. Add the number of recipient

assistance to indigents, medical

organization answers “Yes” to any of

foreign organizations listed on line 1 of

supplies or equipment, books or other

lines 1-6 because it engaged in the

Schedule F (Form 990) that are not

educational supplies, etc. In the case of

activities described on that line during

described on line 2. Enter the total.

specific disaster assistance, include a

the tax year, it may need to file the

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Instructions For Schedule F (Form 990) - 2011 Page 4

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