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2012

Department of the Treasury

Internal Revenue Service

Instructions for Schedule F

(Form 990)

Statement of Activities Outside the United States

Who Must File

Section references are to the Internal Revenue

and distributions made by the

Code unless otherwise noted.

organization during the tax year to or

An organization that answered “Yes” to

for the use of foreign organizations,

Form 990, Part IV, Checklist of Required

Future Developments

foreign governments, foreign

Schedules, lines 14b, 15, or 16, must

individuals, and U.S. individuals or

complete the appropriate parts of

For the latest information about

entities for foreign activity. It does not

Schedule F (Form 990) and attach

developments related to Form 990 and

include salaries or other compensation

Schedule F (Form 990) to Form 990.

its instructions, such as legislation

to employees or payments to

If an organization is not required to

enacted after they were published, go

independent contractors; the

file Form 990 but chooses to do so, it

payment of any benefit by a section

must file a complete return and provide

501(c)(9) voluntary employees'

General Instructions

all of the information requested,

beneficiary association (VEBA) to

including the required schedules.

employees of a sponsoring organization

Note. Terms in bold are defined in the

or contributing employer, if such

Glossary of the Instructions for Form

Regions

payment is made under the terms of the

990.

Reporting on Schedule F (Form 990) is

VEBA trust and in compliance with

Purpose of Schedule

based on the following geographic

section 505; or payments or other

regions.

assistance to affiliates or branch offices

Schedule F (Form 990) is used by an

that are not organized as legal entities

organization that files Form 990 to

Antarctica

separate from the filing organization.

provide information on its activities

Central America and the

conducted outside the United States

“Program services” are activities

Caribbean

by the organization at any time during

conducted by the organization outside

the United States that form the basis of

the tax year.

Antigua & Barbuda, Aruba, Bahamas,

the organization's exemption from

Barbados, Belize, Cayman Islands,

Activities conducted outside the

federal income tax. Examples of

Costa Rica, Cuba, Dominica, Dominican

United States include grants and

program services include, but are not

Republic, El Salvador, Grenada,

other assistance, program-related

limited to, operating an orphanage,

Guadeloupe, Guatemala, Haiti,

investments, fundraising activities,

school, hospital, church, temple,

Honduras, Jamaica, Martinique,

unrelated trade or business, program

mosque, or synagogue; disaster relief

Nicaragua, Panama, St. Kitts & Nevis,

services, investments, or maintaining

efforts; and providing indigent relief.

St. Lucia, St. Vincent & the Grenadines,

offices, employees, or agents for the

Trinidad & Tobago, Turks & Caicos

See Glossary in the Instructions for

purpose of conducting any such

Islands, and British Virgin Islands.

Form 990 for the definition of the

activities in regions outside the United

following terms.

States.

East Asia and the Pacific

Unrelated trade or business.

United States is defined as the 50

Australia, Brunei, Burma, Cambodia,

Fundraising activities.

states and the District of Columbia, the

China (including Hong Kong), East

Maintaining offices, employees, or

Commonwealth of Puerto Rico, the

Timor, Fiji, Indonesia, Japan, Kiribati,

agents.

Commonwealth of the Northern Mariana

Korea, Laos, Malaysia, Marshall

Foreign organization.

Islands, Guam, American Samoa, and

Islands, Micronesia, Mongolia, Nauru,

Foreign government.

the United States Virgin Islands. A

New Zealand, North Korea, Palau,

Foreign individual.

“foreign country” is any sovereignty that

Papua New Guinea, Philippines,

Grants and other assistance.

is not the United States.

Samoa, Singapore, Solomon Islands,

Joint venture.

South Korea, Taiwan, Thailand,

Information is to be reported based

Disregarded entity.

Timor-Leste, Tonga, Tuvalu, Vanuatu,

on the geographic regions described

United States.

and Vietnam.

below. Report activities conducted by

Parts II and III of Schedule F (Form

Europe (Including Iceland and

the organization directly or indirectly

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

through a disregarded entity, or

Greenland)

Schedule F, may be duplicated to list

through a joint venture treated as a

additional activities per region (Part I),

Albania, Andorra, Austria, Belgium,

partnership.

grants and other assistance to

Bosnia & Herzegovina, Bulgaria,

For purposes of Schedule F (Form

organizations outside the United States

Croatia, Czech Republic, Denmark,

990), grants and other assistance

(Part II), or grants and other assistance

Estonia, Finland, France, FYR

includes awards, prizes, contributions,

to individuals outside the United States

Macedonia, Germany, Greece,

noncash assistance, cash allocations,

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

Greenland, Holy See, Hungary, Iceland,

stipends, scholarships, fellowships,

of these parts. Number each page of

Ireland, Italy, Kosovo, Latvia,

research grants, and similar payments

each part.

Liechtenstein, Lithuania, Luxembourg,

Nov 09, 2012

Cat. No. 51530J

Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2012

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