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                                                                                                       Department of the Treasury
                                                                                                       Internal Revenue Service
2023

Instructions for Schedule F 

(Form 990)

Statement of Activities Outside the United States

Section references are to the Internal Revenue research grants, and similar payments      Central America and the 
Code unless otherwise noted.                   and distributions made by the              Caribbean
Future developments.      For the latest       organization during the tax year to 
information about developments related         foreign organizations foreign ,            Antigua & Barbuda, Aruba, Bahamas, 
to Schedule F (Form 990) and its               governments, and foreign                   Barbados, Belize, Cayman Islands, 
instructions, such as legislation enacted      individuals. It also includes grants       Costa Rica, Cuba, Dominica, Dominican 
after they were published, go to               and other assistance to domestic           Republic, El Salvador, Grenada, 
IRS.gov/Form990.                               individuals or domestic                    Guadeloupe, Guatemala, Haiti, 
                                               organizations for the purpose of           Honduras, Jamaica, Martinique, 
                                               providing grants to designated foreign     Nicaragua, Panama, St. Kitts & Nevis, 
General Instructions                           beneficiaries. It doesn't include salaries St. Lucia, St. Vincent & the Grenadines, 
                                               or other compensation to employees         Trinidad & Tobago, Turks & Caicos 
Note. Terms in bold are defined in the         or payments to independent                 Islands, and British Virgin Islands.
Glossary of the Instructions for Form          contractors; the payment of any benefit    East Asia and the Pacific
990.                                           by a section 501(c)(9) voluntary           Australia, Brunei, Burma, Cambodia, 
                                               employees' beneficiary association         China (including Hong Kong), East 
Purpose of Schedule                            (VEBA) to employees of a sponsoring        Timor, Fiji, Indonesia, Japan, Kiribati, 
Schedule F (Form 990) is used by an            organization or contributing employer, if  Korea, Laos, Malaysia, Marshall Islands, 
organization that files Form 990, Return       such payment is made under the terms       Micronesia, Mongolia, Nauru, New 
of Organization Exempt From Income             of the VEBA trust and in compliance        Zealand, North Korea, Palau, Papua 
Tax, to provide information on its             with section 505; or payments or other     New Guinea, Philippines, Samoa, 
activities conducted outside the United        assistance to affiliates or branch offices Singapore, Solomon Islands, South 
States by the organization at any time         that aren't organized as legal entities    Korea, Taiwan, Thailand, Timor-Leste, 
during the tax year.                           separate from the filing organization.     Tonga, Tuvalu, Vanuatu, and Vietnam.
Activities conducted outside the               “Program services” are activities          Europe (Including Iceland and 
United States include grants and               conducted by the organization outside 
                                                                                          Greenland)
other assistance program-related ;             the United States that form the basis of 
investments fundraising activities;   ;        the organization's exemption from          Albania, Andorra, Austria, Belgium, 
unrelated trade or business; program           federal income tax. Examples of            Bosnia & Herzegovina, Bulgaria, 
services; investments; or maintaining          program services include, but aren’t       Croatia, Czech Republic, Denmark, 
offices employees,   , or agents for the       limited to, operating an orphanage,        Estonia, Finland, France, FYR 
purpose of conducting any such                 school, hospital, church, temple,          Macedonia, Germany, Greece, 
activities in regions outside the United       mosque, or synagogue; disaster relief      Greenland, Holy See, Hungary, Iceland, 
States.                                        efforts; and providing indigent relief.    Ireland, Italy, Kosovo, Latvia, 
United States is defined as the 50                                                        Liechtenstein, Lithuania, Luxembourg, 
states and the District of Columbia, the       Who Must File                              Monaco, Montenegro, Netherlands, 
                                                                                          Norway, Poland, Portugal, Romania, 
Commonwealth of Puerto Rico, the               An organization that answered “Yes” on 
                                                                                          San Marino, Serbia, Slovakia, Slovenia, 
Commonwealth of the Northern Mariana           Form 990, Part IV, Checklist of Required 
                                                                                          Spain, Sweden, Switzerland, Turkey, 
Islands, Guam, American Samoa, and             Schedules, line 14b, 15, or 16, must 
                                                                                          and the United Kingdom (England, 
the United States Virgin Islands. A            complete the appropriate parts of 
                                                                                          Northern Ireland, Scotland, and Wales).
“foreign country” is any sovereignty that      Schedule F (Form 990) and attach 
isn’t the United States.                       Schedule F (Form 990) to Form 990.         Middle East and North Africa
Information is to be reported based            If an organization isn’t required to file  Algeria, Bahrain, Djibouti, Egypt, Iran, 
on the geographic regions described            Form 990 but chooses to do so, it must     Iraq, Israel, Jordan, Kuwait, Lebanon, 
under Regions, later. Report activities        file a complete return and provide all of  Libya, Malta, Morocco, Oman, Qatar, 
conducted by the organization directly         the information requested, including the   Saudi Arabia, Syria, Tunisia, United 
or indirectly through a disregarded            required schedules.                        Arab Emirates, West Bank and Gaza, 
entity, or through a joint venture                                                        and Yemen.
treated as a partnership.
                                               Regions                                    North America
For purposes of Schedule F (Form               Reporting on Schedule F (Form 990) is      Canada and Mexico, but not the United 
990), grants and other assistance              based on the following geographic          States.
includes awards, prizes, contributions,        regions.
noncash assistance, cash allocations, 
stipends, scholarships, fellowships,           Antarctica

Jul 12, 2023                                              Cat. No. 51530J

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Russia and Neighboring States If an organization that held by the pass-through entity, but can
Armenia, Azerbaijan, Belarus, Georgia, TIP completes Part I made grants or report the region based on the legal
Kazakhstan, Kyrgyzstan, Moldova, provided other assistance domicile of the foreign pass-through
Russia, Tajikistan, Turkmenistan, during the tax year to foreign entity.
Ukraine, and Uzbekistan. organizations or foreign individuals,
it may also need to complete, as An organization need not report
South America applicable, Part II or III. If the foreign investments indirectly held
Argentina, Bolivia, Brazil, Chile, organization didn't make any such through a domestic (United States)
Colombia, Ecuador, French Guiana, grants, it doesn't need to complete Part pass-through entity, as the domicile of
Guyana, Paraguay, Peru, Suriname, II or III. the pass-through entity isn’t a foreign
location. Nor does the organization
Uruguay, and Venezuela. need to report its investments in entities
Lines 1 and 2. Complete these lines
South Asia only if the organization made grants or domiciled overseas but traded on a U.S.
Afghanistan, Bangladesh, Bhutan, India, provided other assistance directly or stock exchange.
Maldives, Nepal, Pakistan, and Sri indirectly to foreign organizations, The term “investments” can be used
Lanka. foreign governments, or foreign to describe the foreign activity in column
individuals. Indicate “Yes” or “No” (d). In column (f), report the total book
Sub-Saharan Africa regarding whether the organization value of the organization's investments
Angola, Benin, Botswana, Burkina Faso, maintains records to substantiate for that region as of the end of the tax
Burundi, Cameroon, Cape Verde, amounts, eligibility, and selection criteria year. This value may be rounded off to
Central African Republic, Chad, used for making grants and providing the nearest $1,000. For instance, if the
Comoros, Democratic Republic of the other assistance. Describe how the value of investments in a particular
Congo, Republic of the Congo, Cote organization monitors its grants and region is $35,439, the value may be
D'Ivoire, Equatorial Guinea, Eritrea, other assistance (and re-grants) to reported as $35,000.
Ethiopia, Gabon, Gambia, Ghana, ensure that such grants and other
Guinea, Guinea Bissau, Kenya, assistance are used for proper Note. Funds transferred into
Lesotho, Liberia, Madagascar, Malawi, purposes or aren’t otherwise diverted non-interest bearing accounts outside
Mali, Mauritania, Mauritius, from the intended use. For example, the the United States to be used in the
Mozambique, Namibia, Nigeria, organization can describe required organization's program services aren't
Rwanda, Sao Tome & Principe, periodic reports and accountings, field reportable as investments on Part I,
Senegal, Seychelles, Sierra Leone, investigations by the organization's line 3. However, once such funds are
Somalia, South Africa, Sudan, personnel, and third-party audits. Use used for program services, they are
Swaziland, Tanzania, Togo, Uganda, Part V of this schedule for the narrative reportable as expenditures in Part I,
Zambia, and Zimbabwe. response to Part I, line 2. line 3, column (f).
If an organization's activities involve a Line 3. Enter the details for each type Column (a). Identify each region in
country not listed earlier, designate the of activity conducted at any time during which the organization conducts
appropriate region for the country. the tax year for each region on a grantmaking, investment activity,
separate line of Part I. If multiple fundraising activities, business,
activities are conducted per region, list program services, and other activities.
Specific Instructions each type of activity on a separate line
and repeat regions in column (a) as Column (b). If the organization
Part I. General Information necessary. Use the regions listed answered “Yes” to Form 990, Part IV,
on Activities Outside the earlier. line 14a, and the organization
maintained offices outside the United
United States Report investments separately. States, list in this column the number of
Complete Part I if the organization Report investments on a offices maintained by the organization in
answered “Yes” to Form 990, Part IV, region-by-region basis on line 3 each region listed during the tax year.
line 14b. This means the organization separately from other activities in the However, in column (b), lines 3a–3c,
had aggregate revenues or expenses of region. All investments for a particular report the total number of offices
more than $10,000 from or attributable region can be aggregated for this maintained by the organization in
to grantmaking, fundraising, business, purpose. For example, all investments in regions outside the United States during
investment, and program services South America can be reported together the tax year, but don't count any one
outside the United States, or held on one line. In reporting investments in a office more than once in these totals.
investments outside the United States in region, only columns (a), (d), and (f) See Glossary in the Instructions for
foreign partnerships, foreign must be completed; columns (b), (c), Form 990 for a definition of maintaining
corporations, and other foreign entities and (e) need not be completed with offices employees, , or agents.
with an aggregate book value of respect to investments for the tax year.
$100,000 or more at any time during the Column (c). If the organization
tax year. Column (a) should reflect the region answered “Yes” to Form 990, Part IV,
of the investment. The region of a line 14a, and the organization
Expenses incurred for services foreign investment entity is determined maintained employees, agents, or
provided in the United States (for by its legal domicile (country whose law independent contractors outside the
example, telemedicine and services governs the entity's internal affairs). In United States, show in this column the
provided over the Internet) that include the case of a foreign pass-through entity total number of employees, agents, and
recipients both inside and outside the such as a foreign partnership, an independent contractors working in
United States shouldn't be reported in organization isn’t required to report the each region listed during the tax year.
Part I. region of the underlying investments Don't include in this number any

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persons who serve the organization the method used to account for them on Report grants in Part II regardless of
solely as volunteers. Include an the organization's financial statements, the source of the grant funds (whether
employee, agent, or independent and describe this method in Part V. restricted or unrestricted), and
contractor in the total for each region in For 2023, allocations of indirect regardless of whether the organization
which that person worked during the tax expenditures to foreign activities aren't selected the grantee.
year. However, in column (c), lines 3a– necessary if the organization doesn't Example. EO receives a grant from
3c, report the total number of separately track them. For example, if a government agency, under the terms
employees, agents, and independent under a university's current accounting of which EO is required to submit the
contractors working outside the United procedures, certain expenses funds to Y, a foreign university, for
States during the tax year, but don't associated with a study abroad program research on the causes of a particular
count any one employee, agent, or aren't separately tracked (for example, disease. EO must report the payments
independent contractor more than once listing a study abroad program on a to Y as grant payments, regardless of
in these totals. See Glossary in the school website or in a paper catalog), whether EO selected Y as the grantee.
Instructions for Form 990 for a definition then such expenses aren't required to
of maintaining offices employees, , or be included in Part I, column (f). Column (c). Specify the region
agents. where the principal foreign office of the
An organization may have no recipient organization or entity is located
Column (d). Specify in this column TIP foreign expenditures reportable or, if the recipient has no foreign office,
the type(s) of activity(ies), as listed here, in Part I, column (f), even though the region where the grant funds were or
that are conducted in or for each region. it is required to report an activity in Part will be used. See Regions, earlier.
Types of activities are any of the I. For example, an organization that
following: grantmaking, fundraising derives more than $10,000 of revenue Column (d). Describe the purpose
activities unrelated trade or , from a foreign activity must report the or ultimate use of the grant funds. Don't
business, program services, activity in Part I, even if it incurred no use general terms, such as charitable,
investments, program-related expenditures for that activity. educational, religious, or scientific. Use
investments, conducting board more specific descriptions, such as
meetings, or sending agents of the general support, school or hospital
organization to attend and speak at Part II. Grants and Other construction, purchase of medical
seminars and conferences. If multiple Assistance to supplies or equipment, purchase of
school books or school supplies,
activities are conducted per region, list Organizations or Entities
each type of activity on a separate line provision of clothing, food, etc. In the
and repeat regions in column (a) as Outside the United States case of specific disaster assistance,
necessary. Complete Part II if the organization include a description of the disaster,
answered “Yes” on Form 990, Part IV, such as tsunami or earthquake.
Column (e). If “program services” is line 15. This means the organization
the listed activity in column (d), provide reported on Form 990, Part IX, Column (e). Enter the total dollar
a description of the specific program Statement of Functional Expenses, amount of cash grants, in U.S. dollars, to
service. column (A), line 3, more than $5,000 of each recipient organization or entity for
Column (f). Enter the total amount grants and other assistance to any the tax year. Cash grants include grants
of expenditures for activities conducted particular foreign organization or or allocations paid by cash, check,
for each listed region, or the total book entity (including a foreign government) money order, wire transfer, and other
value of investments or or to a domestic organization or charges against funds on deposit at a
program-related investments for that domestic individual for the purpose of financial institution.
region, as of the end of the tax year. providing grants or other assistance to a If the organization checks
These amounts may be rounded off to designated foreign organization or TIP “Accrual” on Form 990, Part XII,
the nearest $1,000. For instance, if the organizations. line 1; follows Financial
value of investments in a region is Line 1. Enter information only for each Accounting Standards Board
$55,341, the value may be reported as recipient organization or entity that Accounting Standards Codification
$55,000. If the organization made both received more than $5,000 total of (FASB ASC 958) (formerly SFAS 116)
expenditures and investments in a grants or assistance from the (see instructions for Form 990, Part IX);
region, list the amount(s) of organization for the tax year. and makes a grant during the tax year
to be paid in future years to an
expenditures and the value of Enter the details of each organization organization or government outside the
investments on separate lines for each or entity on a separate line. United States, it should report the
type of activity in that region.
Report cash grants and noncash grant's present value in Part II, line 1,
Expenditures include salaries, assistance in Part II based on the column (e) or (g), and report any
wages, and other employment-related accounting method used to account for accruals of present value increments in
costs paid to or for the benefit of them on the organization's financial future years.
employees located in the region; travel statements, and describe this method in
expenses to, from, and within the Part V. Column (f). Describe the manner of
region; rent and other costs relating to
offices located in the region; grants to or Don’t complete Part II, line 1, cash disbursement (or, for organizations
using the accrual method of accounting,
for recipients located in the region; bank ! column (a) or (b). However, the intended manner of cash
fees and other financial account CAUTION complete columns (c) through
maintenance fees and costs; and (i) as if columns (a) and (b) were disbursement), such as by cash
payments to agents located in the completed. payment, money order, electronic fund
region. Report expenditures based on or wire transfer, check, other charges
against funds on deposit at a financial

2023 Instructions for Schedule F (Form 990) -3-

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institution, or other. List all that apply for example, report in Part III a payment to a Accounting Standards Codification
each recipient. foreign hospital designated to cover the (FASB ASC 958) (formerly SFAS 116)
medical expenses of a foreign (see instructions for Form 990, Part IX);
Column (g). Enter the fair market individual. Report in Part II a and makes a grant during the tax year
value (FMV) of any noncash property in contribution to a foreign hospital to to be paid in future years to an individual
U.S. dollars. provide a service to the general public outside the United States, it should
Column (h). For noncash property or to serve unspecified charity patients. report the grant's present value in Part
or assistance, enter a description of the III, column (d) or (f), and report any
property or assistance. List all that Enter the details of each type of grant accruals of present value increments in
apply. Examples of noncash assistance or assistance to individuals on a future years.
include medical supplies or equipment, separate line.
pharmaceuticals, blankets, books, or Report cash grants and noncash Column (e). Describe the manner of
other educational supplies. assistance in Part III based on the cash disbursement (or, for organizations
Column (i). Describe the method of accounting method used to account for using the accrual method of accounting,
valuation. Report property with a readily them on the organization's financial the intended manner of cash
determinable market value at its FMV. statements, and describe this method in disbursement), such as by cash
When FMV can't be readily determined, Part V. payment, money order, electronic fund
or wire transfer, check, other charges
use an appraised or estimated value. Report grants in Part III regardless of against funds on deposit at a financial
Line 2. Add the number of recipient the source of the grant funds (whether institution, or other. List all that apply for
organizations listed on Part II, line 1, of restricted or unrestricted), and each region.
Schedule F (Form 990): regardless of whether the organization Column (f). Enter the FMV of
• That are recognized by the IRS as selected the grantee. noncash property in U.S. dollars for
exempt from federal income tax as each type of assistance. If multiple
Column (a). Specify type(s) of
described in section 501(c)(3); properties were transferred for the type
assistance provided, or describe the
• That are recognized as a charity by a of assistance, enter information for
purpose or use of grant funds. List all
foreign country; or each.
that apply for each region. Don't use
• For which the grantmaker has made a
general terms, such as charitable,
good faith determination, based on an Column (g). For noncash property,
educational, religious, or scientific. Use
affidavit from the grantee or the opinion enter a description of the property. If
more specific descriptions, such as
of counsel, that the grantee is the multiple properties were transferred,
scholarships, food, clothing, shelter for
equivalent of a public charity. enter a description of each.
indigents or disaster victims, direct cash
Then, enter the total.
assistance to indigents, medical Column (h). Describe the method of
Line 3. Add the number of recipient supplies or equipment, books or other valuation. Report property with a readily
organizations listed on Part II, line 1, of educational supplies, etc. In the case of determinable market value at its FMV.
Schedule F (Form 990) that aren't specific disaster assistance, include a When FMV can't be readily determined,
described on line 2. Enter the total. description of the disaster, such as use an appraised or estimated value.
tsunami or earthquake.
Part III. Grants and Other Column (b). List each region in Part IV. Foreign Forms
Assistance to Individuals which grants and other assistance All Schedule F (Form 990) filers must
Outside the United States were provided to or for foreign complete Part IV, lines 1–6. If the
Complete Part III if the organization individuals. See Regions, earlier. organization answers “Yes” to any of
lines 1–6 because it engaged in the
answered “Yes” on Form 990, Part IV, Column (c). For each type of activities described on that line during
line 16. This means that the assistance provided in each region the tax year, it may need to file the form
organization reported on Form 990, Part listed, enter the number of recipients referenced on that line. To determine
IX, column (A), line 3, more than $5,000, that received the type of assistance in whether an organization is required to
in the aggregate, of grants and other that region. If the filing organization file any of the IRS forms referenced on
assistance to foreign individuals and doesn't have a way to determine a lines 1–6 (Form 926, 3520, 3520-A,
to domestic organizations or specific number, estimate the number. 5471, 5713, 8621, or 8865), see the
domestic individuals for the purpose Explain in Part V how the organization instructions for those forms. Don't attach
of providing grants or other assistance arrived at the estimate. Form 3520, 3520-A, or 5713 to Form
to a designated foreign individual or 990.
individuals. Column (d). Enter the total amount
of cash grants, in U.S. dollars, provided
Enter information for grants and Part V. Supplemental
other assistance made directly to to or for recipients in each region for
each type of assistance. Cash grants
foreign individuals, or directly to Information
foreign organizations for the benefit of include only grants or allocations paid Use Part V to provide narrative
by cash, checks, money orders,
specified foreign individuals. Don't information required to supplement
complete Part III for grants and other electronic funds or wire transfers, and responses in:
other charges against funds on deposit
assistance to foreign individuals through • Part I, line 2, regarding the
a foreign organization unless the grant at a financial institution. organization's procedures for monitoring
or assistance is earmarked for the If the organization checks the use of its grants and other
benefit of one or more specific TIP “Accrual” on Form 990, Part XII, assistance outside the United States;
individuals. Instead, complete Part II for line 1; follows Financial • Part I, line 3, column (f), regarding the
such grants and other assistance. For Accounting Standards Board method used to account for

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expenditures on the organization's      • Part III, regarding the method used to Provide other narrative explanations 
financial statements;                   account for cash grants and noncash      and descriptions, as needed.
• Part II, line 1, regarding the method assistance on the organization's 
used to account for cash grants and     financial statements; and                Identify the specific part and line(s) 
noncash assistance on the               • Part III, column (c), regarding the    that the response supports.
organization's financial statements;    estimated number of recipients.

2023 Instructions for Schedule F (Form 990) -5-

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