If you make grants or provide other assistance to organizations, governments, or individuals in the U.S., you may need to complete Schedule I.

Who is required to file
If you provided more than $5,000 in grants and other assistance, you must complete Schedule I. 

Other assistance includes awards, prizes allocations, stipends, scholarships, fellowships, and similar payments and distributions.

You are required to report activities conducted by:

• The organization directly
• The organization indirectly through a disregarded entity
• The organization through a joint venture

Information required
If you must file Schedule I, you will be required to disclose whether the organization maintains records to substantiate the amount of the grants or assistance, the grantees' eligibility, and the selection criteria used. (Hint: If you do not have these procedures in place, you should develop them.) You also are required to provide a narrative of your procedures for monitoring the use of the grant funds in the United States.

You will need to provide specific information about any grants over $5,000 to any single entity: name and address of the organization; EIN; exempt code section (if applicable); amount of cash grant; amount of non-cash assistance; method of valuation of noncash assistance; description of non-cash assistance; and purpose of the grant or assistance.

For grants/other assistance to individuals in the U.S. (U.S. citizens or residents living or residing in the U.S. at the time of the grant payment), you will need to report information if the aggregate amount of all grants/assistance to individuals exceeds $5,000. The information required includes: type of grant/assistance; number of recipients; amount of cash grant; amount of non-cash assistance; method of valuation of non-cash assistance; and description of non-cash assistance. You will not be required to disclose the names of the individuals receiving the grants.