Reporting Activities Outside the United States: Schedule F
If your organization has 1) aggregate revenue or expenses of more than $10,000 from grant making, fundraising, business, or program service activities conducted outside the United States or 2) aggregate foreign investments valued at $100,000 or more, you must complete Schedule F of the Form 990. For the purpose of this schedule, grant making activities include awards, prizes, cash allocations, stipends, scholarships, fellowships, research grants, and similar payments.
Part I of the schedule requires reporting of activities by region. (Regions are defined in the instructions to the schedule.) Information required includes: number of offices in the region; number of employees or agents in the region; type of activities conducted; specific type of service, if a program service; and total expenditures in the region.
Part II of the schedule requires disclosure of all grants to organizations or entities outside the United States that received more than $5,000. You will need to provide: the region; purpose and amount of the grant; manner of cash disbursement (e.g., cash, check, wire transfer); description and fair market value of noncash assistance; and method of valuation.
An organization or entity is considered "outside the United States" if it is a foreign estate or trust, nonprofit, non-government organization, partnership, corporation, or other business entity not created or organized in the United States or under the laws of the United States or a territory or possession of the United States. You are not required to include grants or assistance to a foreign branch of the filing organization.
In Part III of the schedule, you are required to disclose any grants and other assistance to individuals outside the United States if the grant or assistance exceeded $5,000. You are not required to disclose the names of the individuals who received the grant or assistance. Rather, the information is to be disclosed by type of assistance or purpose of grant funds. You will need to provide: the region; number of recipients of each type of assistance; the amount of cash grant; manner of cash disbursement; description and fair market value of noncash assistance; and method of valuation. Note that individuals are considered "outside the United States" if they reside outside the United States, including citizens or residents of the United States.
If you make grants or give other assistance to individuals or entities outside the United States and aren't sure where to report it on Schedule F, contact your SS&G representative.