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                                                                                                       Department of the Treasury
                                                                                                       Internal Revenue Service
2021

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 
organization that files Form 990, Return       such payment is made under the terms       Islands, Micronesia, Mongolia, Nauru, 
of Organization Exempt From Income             of the VEBA trust and in compliance        New Zealand, North Korea, Palau, 
Tax, to provide information on its             with section 505; or payments or other     Papua New Guinea, Philippines, 
activities conducted outside the United        assistance to affiliates or branch offices Samoa, Singapore, Solomon Islands, 
States by the organization at any time         that aren't organized as legal entities    South Korea, Taiwan, Thailand, 
during the tax year.                           separate from the filing organization.     Timor-Leste, Tonga, Tuvalu, Vanuatu, 
Activities conducted outside the               “Program services” are activities          and Vietnam.
United States include grants and               conducted by the organization outside      Europe (Including Iceland and 
other assistance program-related ;             the United States that form the basis of 
                                                                                          Greenland)
investments fundraising activities;   ;        the organization's exemption from 
unrelated trade or business; program           federal income tax. Examples of            Albania, Andorra, Austria, Belgium, 
services; investments; or maintaining          program services include, but aren’t       Bosnia & Herzegovina, Bulgaria, 
offices employees,   , or agents for the       limited to, operating an orphanage,        Croatia, Czech Republic, Denmark, 
purpose of conducting any such                 school, hospital, church, temple,          Estonia, Finland, France, FYR 
activities in regions outside the United       mosque, or synagogue; disaster relief      Macedonia, Germany, Greece, 
States.                                        efforts; and providing indigent relief.    Greenland, Holy See, Hungary, Iceland, 
United States is defined as the 50                                                        Ireland, Italy, Kosovo, Latvia, 
states and the District of Columbia, the       Who Must File                              Liechtenstein, Lithuania, Luxembourg, 
                                                                                          Monaco, Montenegro, Netherlands, 
Commonwealth of Puerto Rico, the               An organization that answered “Yes” on 
                                                                                          Norway, Poland, Portugal, Romania, 
Commonwealth of the Northern Mariana           Form 990, Part IV, Checklist of Required 
                                                                                          San Marino, Serbia, Slovakia, Slovenia, 
Islands, Guam, American Samoa, and             Schedules, line 14b, 15, or 16, must 
                                                                                          Spain, Sweden, Switzerland, Turkey, 
the United States Virgin Islands. A            complete the appropriate parts of 
                                                                                          and the United Kingdom (England, 
“foreign country” is any sovereignty that      Schedule F (Form 990) and attach 
                                                                                          Northern Ireland, Scotland, and Wales).
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 
on the geographic regions described            Form 990 but chooses to do so, it must     Algeria, Bahrain, Djibouti, Egypt, Iran, 
under Regions, later. Report activities        file a complete return and provide all of  Iraq, Israel, Jordan, Kuwait, Lebanon, 
conducted by the organization directly         the information requested, including the   Libya, Malta, Morocco, Oman, Qatar, 
or indirectly through a disregarded            required schedules.                        Saudi Arabia, Syria, Tunisia, United 
entity, or through a joint venture                                                        Arab Emirates, West Bank and Gaza, 
treated as a partnership.                                                                 and Yemen.
                                               Regions
For purposes of Schedule F (Form               Reporting on Schedule F (Form 990) is      North America
990), grants and other assistance              based on the following geographic          Canada and Mexico, but not the United 
includes awards, prizes, contributions,        regions.                                   States.
noncash assistance, cash allocations, 
stipends, scholarships, fellowships,           Antarctica

Nov 02, 2021                                              Cat. No. 51530J

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

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Don't include in this number any region. Report expenditures based on Don’t complete Part II, line 1,
persons who serve the organization the method used to account for them on ! column (a) or (b). However,
solely as volunteers. Include an the organization's financial statements, CAUTION complete columns (c) through
employee, agent, or independent and describe this method in Part V. (i) as if columns (a) and (b) were
contractor in the total for each region in For 2020, allocations of indirect completed.
which that person worked during the tax expenditures to foreign activities aren't
year. However, in column (c), lines 3a– necessary if the organization doesn't Report grants in Part II regardless of
3c, report the total number of separately track them. For example, if the source of the grant funds (whether
employees, agents, and independent under a university's current accounting restricted or unrestricted), and
contractors working outside the United procedures, certain expenses regardless of whether the organization
States during the tax year, but don't associated with a study abroad program selected the grantee.
count any one employee, agent, or aren't separately tracked (for example, Example. EO receives a grant from
independent contractor more than once listing a study abroad program on a a government agency, under the terms
in these totals. See Glossary in the school website or in a paper catalog), of which EO is required to submit the
Instructions for Form 990 for a definition then such expenses aren't required to funds to Y, a foreign university, for
of maintaining offices employees, , or be included in Part I, column (f). research on the causes of a particular
agents.
An organization may have no disease. EO must report the payments
Column (d). Specify in this column TIP foreign expenditures reportable to Y as grant payments, regardless of
the type(s) of activity(ies), as listed here, in Part I, column (f), even whether EO selected Y as the grantee.
that are conducted in or for each region. though it is required to report an activity
Column (c). Specify the region
Types of activities are any of the in Part I. For example, an organization
where the principal foreign office of the
following: grantmaking, fundraising that derives more than $10,000 of
recipient organization or entity is located
activities unrelated trade or , revenue from a foreign activity must
or, if the recipient has no foreign office,
business, program services, report the activity in Part I, even if it
the region where the grant funds were
investments, program-related incurred no expenditures for that
or will be used. See Regions, earlier.
investments, conducting board activity.
meetings, or sending agents of the Column (d). Describe the purpose
organization to attend and speak at or ultimate use of the grant funds. Don't
seminars and conferences. If multiple Part II. Grants and Other use general terms, such as charitable,
activities are conducted per region, list Assistance to educational, religious, or scientific. Use
each type of activity on a separate line Organizations or Entities more specific descriptions, such as
and repeat regions in column (a) as general support, school or hospital
necessary. Outside the United States
construction, purchase of medical
Complete Part II if the organization supplies or equipment, purchase of
Column (e). If “program services” is answered “Yes” on Form 990, Part IV, school books or school supplies,
the listed activity in column (d), provide line 15. This means the organization provision of clothing, food, etc. In the
a description of the specific program reported on Form 990, Part IX, case of specific disaster assistance,
service. Statement of Functional Expenses, include a description of the disaster,
Column (f). Enter the total amount column (A), line 3, more than $5,000 of such as tsunami or earthquake.
of expenditures for activities conducted grants and other assistance to any
for each listed region, or the total book particular foreign organization or Column (e). Enter the total dollar
value of investments or entity (including a foreign amount of cash grants, in U.S. dollars,
program-related investments for that government) or to a domestic to each recipient organization or entity
region, as of the end of the tax year. organization or domestic individual for the tax year. Cash grants include
These amounts may be rounded off to for the purpose of providing grants or grants or allocations paid by cash,
the nearest $1,000. For instance, if the other assistance to a designated foreign check, money order, wire transfer, and
value of investments in a region is organization or organizations. other charges against funds on deposit
at a financial institution.
$55,341, the value may be reported as Line 1. Enter information only for each
$55,000. If the organization made both recipient organization or entity that If the organization checks
expenditures and investments in a received more than $5,000 total of TIP “Accrual” on Form 990, Part XII,
region, list the amount(s) of grants or assistance from the line 1; follows Financial
expenditures and the value of organization for the tax year. Accounting Standards Board
investments on separate lines for each Enter the details of each organization Accounting Standards Codification
type of activity in that region. or entity on a separate line. (FASB ASC 958) (formerly SFAS 116)
(see instructions for Form 990, Part IX);
Expenditures include salaries, Report cash grants and noncash and makes a grant during the tax year
wages, and other employment-related assistance in Part II based on the to be paid in future years to an
costs paid to or for the benefit of accounting method used to account for organization or government outside the
employees located in the region; travel them on the organization's financial United States, it should report the
expenses to, from, and within the statements, and describe this method in grant's present value in Part II, line 1,
region; rent and other costs relating to Part V. column (e) or (g), and report any
offices located in the region; grants to or
for recipients located in the region; bank accruals of present value increments in
fees and other financial account future years.
maintenance fees and costs; and
payments to agents located in the Column (f). Describe the manner of
cash disbursement (or, for organizations

2021 Instructions for Schedule F (Form 990) -3-

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using the accrual method of accounting, assistance to foreign individuals through other charges against funds on deposit
the intended manner of cash a foreign organization unless the grant at a financial institution.
disbursement), such as by cash or assistance is earmarked for the
If the organization checks
payment, money order, electronic fund benefit of one or more specific
TIP “Accrual” on Form 990, Part XII,
or wire transfer, check, other charges individuals. Instead, complete Part II for
line 1; follows Financial
against funds on deposit at a financial such grants and other assistance. For
Accounting Standards Board
institution, or other. List all that apply for example, report in Part III a payment to
Accounting Standards Codification
each recipient. a foreign hospital designated to cover
(FASB ASC 958) (formerly SFAS 116)
the 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
apply. Examples of noncash assistance or assistance to individuals on a accruals of present value increments in
include medical supplies or equipment, separate line. future years.

pharmaceuticals, blankets, books, or Column (e). Describe the manner of
other educational supplies. Report cash grants and noncash
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
use an appraised or estimated value. or wire transfer, check, other charges
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.
exempt from federal income tax as noncash property in U.S. dollars for
described in section 501(c)(3); Column (a). Specify type(s) of each type of assistance. If multiple
• That are recognized as a charity by a assistance provided, or describe the properties were transferred for the type
foreign country; or purpose or use of grant funds. List all of assistance, enter information for
• For which the grantmaker has made a that apply for each region. Don't use each.
good faith determination, based on an general terms, such as charitable,
Column (g). For noncash property,
affidavit from the grantee or the opinion educational, religious, or scientific. Use
enter a description of the property. If
of counsel, that the grantee is the more specific descriptions, such as
multiple properties were transferred,
equivalent of a public charity. scholarships, food, clothing, shelter for
enter a description of each.
Then, enter the total. indigents or disaster victims, direct cash
assistance to indigents, medical
Line 3. Add the number of recipient Column (h). Describe the method of
supplies or equipment, books or other
organizations listed on Part II, line 1, of valuation. Report property with a readily
educational supplies, etc. In the case of
Schedule F (Form 990) that aren't determinable market value at its FMV.
specific disaster assistance, include a
described on line 2. Enter the total. When FMV can't be readily determined,
description of the disaster, such as use an appraised or estimated value.
tsunami or earthquake.
Part III. Grants and Other
Assistance to Individuals Column (b). List each region in Part IV. Foreign Forms
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
answered “Yes” on Form 990, Part IV, lines 1–6 because it engaged in the
line 16. This means that the Column (c). For each type of activities described on that line during
organization reported on Form 990, Part assistance provided in each region the tax year, it may need to file the form
IX, column (A), line 3, more than $5,000, listed, enter the number of recipients referenced on that line. To determine
in the aggregate, of grants and other that received the type of assistance in whether an organization is required to
assistance to foreign individuals and that region. If the filing organization file any of the IRS forms referenced on
to domestic organizations or doesn't have a way to determine a lines 1–6 (Form 926, 3520, 3520-A,
domestic individuals for the purpose specific number, estimate the number. 5471, 5713, 8621, or 8865), see the
of providing grants or other assistance Explain in Part V how the organization instructions for those forms. Don't attach
to a designated foreign individual or arrived at the estimate. Form 3520, 3520-A, or 5713 to Form
individuals. Column (d). Enter the total amount 990.
Enter information for grants and of cash grants, in U.S. dollars, provided
other assistance made directly to to or for recipients in each region for
foreign individuals, or directly to each type of assistance. Cash grants
foreign organizations for the benefit of include only grants or allocations paid
specified foreign individuals. Don't by cash, checks, money orders,
complete Part III for grants and other electronic funds or wire transfers, and

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Part V. Supplemental                     • Part I, line 3, column (f), regarding the assistance on the organization's 
                                         method used to account for                  financial statements; and
Information                              expenditures on the organization's          • Part III, column (c), regarding the 
Use Part V to provide narrative          financial statements;                       estimated number of recipients.
information required to supplement       • Part II, line 1, regarding the method 
responses in:                            used to account for cash grants and           Provide other narrative explanations 
• Part I, line 2, regarding the          noncash assistance on the                   and descriptions, as needed.
organization's procedures for monitoring organization's financial statements;
the use of its grants and other          • Part III, regarding the method used to      Identify the specific part and line(s) 
assistance outside the United States;    account for cash grants and noncash         that the response supports.

2021 Instructions for Schedule F (Form 990) -5-

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