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maintained by the organization in

region, list the amount(s) of

grants or assistance from the

regions outside of the United States

expenditures and the value of

organization for the tax year.

during the tax year, but do not count any

investments on separate lines for each

Enter the details of each organization

one office more than once in these

type of activity in that region.

or entity on a separate line. If there are

totals. See Glossary for definition of

Expenditures include salaries,

more organizations or entities to report

maintaining offices, employees, or

wages, and other employment-related

in Part II than space available, report the

agents.

costs paid to or for the benefit of

additional organizations or entities on

employees located in the region; travel

duplicate copies of Schedule F (Form

Column (c). If the organization

expenses to, from, and within the

990), Part II. Use as many duplicate

answered “Yes” to Form 990, Part IV,

region; rent and other costs relating to

copies as needed, and number each

line 14a, and the organization

offices located in the region; grants to or

page of each part.

maintained employees, agents, or

for recipients located in the region; bank

independent contractors outside the

Report cash grants and noncash

fees and other financial account

United States, show in this column the

assistance in Part II based on the

maintenance fees and costs; and

total number of employees, agents, and

accounting method used to account for

payments to agents located in the

independent contractors working in

them on the organization's financial

region. Report expenditures based on

each region listed during the tax year.

statements, and describe this method in

the method used to account for them on

Do not include in this number any

Part V.

the organization's financial statements,

persons who serve the organization

Do not complete Part II, line 1,

and describe this method in Part V.

solely as volunteers. Include an

columns (a) or (b). However,

employee, agent, or independent

For 2012, allocations of indirect

complete columns (c) through

contractor in the total for each region in

CAUTION

expenditures to foreign activities are not

(i) as if columns (a) and (b) were

which that person worked during the tax

necessary if the organization does not

completed.

year. However, in column (c), lines

separately track them. For example, if

3a-3c, report the total number of

Report grants in Part II regardless of

under a university's current accounting

employees, agents, and independent

the source of the grant funds (whether

procedures, certain expenses

contractors working outside of the

restricted or unrestricted), and

associated with a study abroad program

United States during the tax year, but do

regardless of whether the organization

are not separately tracked (for example,

not count any one employee, agent, or

selected the grantee.

listing study abroad program on school

independent contractor more than once

website or in paper catalog), then such

Example. EO receives a grant from

in these totals. See Glossary for

expenses are not required to be

a government agency, under the terms

definition of maintaining offices,

included in Part I, column (f).

of which EO is required to submit the

employees, or agents.

funds to Y, a foreign university, for

An organization may have no

Column (d). Specify in this column

research on the causes of a particular

foreign expenditures reportable

TIP

the type(s) of activity(ies), as listed here,

disease. EO must report the payments

in Part I, column (f), even

that are conducted in or for each region.

to Y as grant payments, regardless of

though it is required to report an activity

Types of activities are any of the

whether EO selected Y as the grantee.

in Part I. For example, an organization

following: grantmaking, fundraising

that derives more than $10,000 of

Column (c). Specify the region

activities, unrelated trade or

revenue from a foreign activity must

where the principal foreign office of the

business, program services,

report the activity in Part I, even if it

recipient organization or entity is located

investments, program-related

incurred no expenditures for that

or, if the recipient has no foreign office,

investments, conducting board

activity.

then the region where the grant funds

meetings, or sending agents of the

were or will be used. See Regions,

organization to attend and speak at

Part II. Grants and Other

earlier.

seminars and conferences. If multiple

Assistance to

activities are conducted per region, list

Column (d). Describe the purpose

each type of activity on a separate line

Organizations or Entities

or ultimate use of the grant funds. Do

and repeat regions in column (a) as

not use general terms, such as

Outside the United States

necessary.

charitable, educational, religious, or

Complete Part II if the organization

scientific. Use more specific

Column (e). If “program services” is

answered “Yes” on Form 990, Part IV,

descriptions such as general support,

the listed activity in column (d), provide

line 15. This means the organization

school or hospital construction,

a description of the specific program

reported on Form 990, Part IX,

purchase of medical supplies or

service.

Statement of Functional Expenses,

equipment, purchase of school books or

Column (f). Enter the total amount

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

school supplies, provision of clothing,

of expenditures for activities conducted

grants and other assistance to any

food, etc. In the case of specific disaster

for each listed region, or the total book

particular foreign organization or

assistance, include a description of the

value of investments or

entity (including a foreign

disaster, such as tsumani or earthquake

program-related investments for that

government) or to a U.S. organization

relief.

region, as of the end of the tax year.

or individual for the purpose of providing

Column (e). Enter total dollar

These amounts may be rounded off to

grants or other assistance to a

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

the nearest $1,000. For instance, if the

designated foreign organization or

to each recipient organization or entity

value of investments in a region is

organizations.

for the tax year. Cash grants include

$55,341, the value may be reported as

Line 1. Enter information only for each

grants or allocations paid by cash,

$55,000. If the organization made both

recipient organization or entity that

check, money order, wire transfers, and

expenditures and investments in a

received more than $5,000 total of

-3-

Instructions For Schedule F (Form 990) - Statement Of Activities Outside The United States - 2012 Page 3

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