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Formulaire 990 Instructions pour l'annexe F

Instructions pour l'annexe F (formulaire 990), État des activités à l'extérieur des États-Unis

Rév. 2023

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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  
Code unless otherwise noted.  
research grants, and similar payments  
and distributions made by the  
Central America and the  
Caribbean  
organization during the tax year to  
foreign organizations, foreign  
governments, and foreign  
Future developments. For the latest  
information about developments related  
to Schedule F (Form 990) and its  
instructions, such as legislation enacted  
after they were published, go to  
Antigua & Barbuda, Aruba, Bahamas,  
Barbados, Belize, Cayman Islands,  
Costa Rica, Cuba, Dominica, Dominican  
Republic, El Salvador, Grenada,  
individuals. It also includes grants  
and other assistance to domestic  
individuals or domestic  
Guadeloupe, Guatemala, Haiti,  
Honduras, Jamaica, Martinique,  
organizations for the purpose of  
providing grants to designated foreign  
beneficiaries. It doesn't include salaries  
or other compensation to employees  
or payments to independent  
Nicaragua, Panama, St. Kitts & Nevis,  
St. Lucia, St. Vincent & the Grenadines,  
Trinidad & Tobago, Turks & Caicos  
Islands, and British Virgin Islands.  
General Instructions  
Note. Terms in bold are defined in the  
Glossary of the Instructions for Form  
990.  
contractors; the payment of any benefit  
by a section 501(c)(9) voluntary  
East Asia and the Pacific  
Australia, Brunei, Burma, Cambodia,  
China (including Hong Kong), East  
Timor, Fiji, Indonesia, Japan, Kiribati,  
Korea, Laos, Malaysia, Marshall Islands,  
Micronesia, Mongolia, Nauru, New  
Zealand, North Korea, Palau, Papua  
New Guinea, Philippines, Samoa,  
Singapore, Solomon Islands, South  
Korea, Taiwan, Thailand, Timor-Leste,  
Tonga, Tuvalu, Vanuatu, and Vietnam.  
employees' beneficiary association  
(VEBA) to employees of a sponsoring  
organization or contributing employer, if  
such payment is made under the terms  
of the VEBA trust and in compliance  
with section 505; or payments or other  
assistance to affiliates or branch offices  
that aren't organized as legal entities  
separate from the filing organization.  
Purpose of Schedule  
Schedule F (Form 990) is used by an  
organization that files Form 990, Return  
of Organization Exempt From Income  
Tax, to provide information on its  
activities conducted outside the United  
States by the organization at any time  
during the tax year.  
Activities conducted outside the  
United States include grants and  
other assistance; program-related  
investments; fundraising activities;  
unrelated trade or business; program  
services; investments; or maintaining  
offices, employees, or agents for the  
purpose of conducting any such  
activities in regions outside the United  
States.  
United States is defined as the 50  
states and the District of Columbia, the  
Commonwealth of Puerto Rico, the  
Commonwealth of the Northern Mariana  
Islands, Guam, American Samoa, and  
the United States Virgin Islands. A  
“foreign country” is any sovereignty that  
isn’t the United States.  
“Program services” are activities  
conducted by the organization outside  
the United States that form the basis of  
the organization's exemption from  
federal income tax. Examples of  
Europe (Including Iceland and  
Greenland)  
Albania, Andorra, Austria, Belgium,  
Bosnia & Herzegovina, Bulgaria,  
Croatia, Czech Republic, Denmark,  
Estonia, Finland, France, FYR  
program services include, but aren’t  
limited to, operating an orphanage,  
school, hospital, church, temple,  
mosque, or synagogue; disaster relief  
efforts; and providing indigent relief.  
Macedonia, Germany, Greece,  
Greenland, Holy See, Hungary, Iceland,  
Ireland, Italy, Kosovo, Latvia,  
Liechtenstein, Lithuania, Luxembourg,  
Monaco, Montenegro, Netherlands,  
Norway, Poland, Portugal, Romania,  
San Marino, Serbia, Slovakia, Slovenia,  
Spain, Sweden, Switzerland, Turkey,  
and the United Kingdom (England,  
Northern Ireland, Scotland, and Wales).  
Who Must File  
An organization that answered “Yes” on  
Form 990, Part IV, Checklist of Required  
Schedules, line 14b, 15, or 16, must  
complete the appropriate parts of  
Schedule F (Form 990) and attach  
Schedule F (Form 990) to Form 990.  
Middle East and North Africa  
Algeria, Bahrain, Djibouti, Egypt, Iran,  
Iraq, Israel, Jordan, Kuwait, Lebanon,  
Libya, Malta, Morocco, Oman, Qatar,  
Saudi Arabia, Syria, Tunisia, United  
Arab Emirates, West Bank and Gaza,  
and Yemen.  
Information is to be reported based  
on the geographic regions described  
under Regions, later. Report activities  
conducted by the organization directly  
or indirectly through a disregarded  
entity, or through a joint venture  
treated as a partnership.  
For purposes of Schedule F (Form  
990), grants and other assistance  
includes awards, prizes, contributions,  
noncash assistance, cash allocations,  
stipends, scholarships, fellowships,  
If an organization isn’t required to file  
Form 990 but chooses to do so, it must  
file a complete return and provide all of  
the information requested, including the  
required schedules.  
Regions  
North America  
Canada and Mexico, but not the United  
States.  
Reporting on Schedule F (Form 990) is  
based on the following geographic  
regions.  
Antarctica  
Jul 12, 2023  
Cat. No. 51530J  
If an organization that  
held by the pass-through entity, but can  
Russia and Neighboring States  
completes Part I made grants or report the region based on the legal  
TIP  
Armenia, Azerbaijan, Belarus, Georgia,  
Kazakhstan, Kyrgyzstan, Moldova,  
Russia, Tajikistan, Turkmenistan,  
Ukraine, and Uzbekistan.  
provided other assistance  
domicile of the foreign pass-through  
entity.  
during the tax year to foreign  
organizations or foreign individuals,  
it may also need to complete, as  
applicable, Part II or III. If the  
organization didn't make any such  
grants, it doesn't need to complete Part  
II or III.  
An organization need not report  
foreign investments indirectly held  
through a domestic (United States)  
pass-through entity, as the domicile of  
the pass-through entity isn’t a foreign  
location. Nor does the organization  
need to report its investments in entities  
domiciled overseas but traded on a U.S.  
stock exchange.  
South America  
Argentina, Bolivia, Brazil, Chile,  
Colombia, Ecuador, French Guiana,  
Guyana, Paraguay, Peru, Suriname,  
Uruguay, and Venezuela.  
Lines 1 and 2. Complete these lines  
only if the organization made grants or  
provided other assistance directly or  
indirectly to foreign organizations,  
foreign governments, or foreign  
individuals. Indicate “Yes” or “No”  
regarding whether the organization  
maintains records to substantiate  
amounts, eligibility, and selection criteria  
used for making grants and providing  
other assistance. Describe how the  
organization monitors its grants and  
other assistance (and re-grants) to  
ensure that such grants and other  
assistance are used for proper  
South Asia  
Afghanistan, Bangladesh, Bhutan, India,  
Maldives, Nepal, Pakistan, and Sri  
Lanka.  
The term “investments” can be used  
to describe the foreign activity in column  
(d). In column (f), report the total book  
value of the organization's investments  
for that region as of the end of the tax  
year. This value may be rounded off to  
the nearest $1,000. For instance, if the  
value of investments in a particular  
region is $35,439, the value may be  
reported as $35,000.  
Sub-Saharan Africa  
Angola, Benin, Botswana, Burkina Faso,  
Burundi, Cameroon, Cape Verde,  
Central African Republic, Chad,  
Comoros, Democratic Republic of the  
Congo, Republic of the Congo, Cote  
D'Ivoire, Equatorial Guinea, Eritrea,  
Ethiopia, Gabon, Gambia, Ghana,  
Guinea, Guinea Bissau, Kenya,  
Lesotho, Liberia, Madagascar, Malawi,  
Mali, Mauritania, Mauritius,  
Note. Funds transferred into  
purposes or aren’t otherwise diverted  
from the intended use. For example, the  
organization can describe required  
periodic reports and accountings, field  
investigations by the organization's  
personnel, and third-party audits. Use  
Part V of this schedule for the narrative  
response to Part I, line 2.  
non-interest bearing accounts outside  
the United States to be used in the  
organization's program services aren't  
reportable as investments on Part I,  
line 3. However, once such funds are  
used for program services, they are  
reportable as expenditures in Part I,  
line 3, column (f).  
Mozambique, Namibia, Nigeria,  
Rwanda, Sao Tome & Principe,  
Senegal, Seychelles, Sierra Leone,  
Somalia, South Africa, Sudan,  
Swaziland, Tanzania, Togo, Uganda,  
Zambia, and Zimbabwe.  
Line 3. Enter the details for each type  
of activity conducted at any time during  
the tax year for each region on a  
separate line of Part I. If multiple  
activities are conducted per region, list  
each type of activity on a separate line  
and repeat regions in column (a) as  
necessary. Use the regions listed  
earlier.  
If an organization's activities involve a  
country not listed earlier, designate the  
appropriate region for the country.  
Column (a). Identify each region in  
which the organization conducts  
grantmaking, investment activity,  
fundraising activities, business,  
program services, and other activities.  
Specific Instructions  
Column (b). If the organization  
answered “Yes” to Form 990, Part IV,  
line 14a, and the organization  
Part I. General Information  
on Activities Outside the  
United States  
maintained offices outside the United  
States, list in this column the number of  
offices maintained by the organization in  
each region listed during the tax year.  
However, in column (b), lines 3a–3c,  
report the total number of offices  
Report investments separately.  
Report investments on a  
Complete Part I if the organization  
answered “Yes” to Form 990, Part IV,  
line 14b. This means the organization  
had aggregate revenues or expenses of  
more than $10,000 from or attributable  
to grantmaking, fundraising, business,  
investment, and program services  
outside the United States, or held  
investments outside the United States in  
foreign partnerships, foreign  
region-by-region basis on line 3  
separately from other activities in the  
region. All investments for a particular  
region can be aggregated for this  
purpose. For example, all investments in  
South America can be reported together  
on one line. In reporting investments in a  
region, only columns (a), (d), and (f)  
must be completed; columns (b), (c),  
and (e) need not be completed with  
respect to investments for the tax year.  
maintained by the organization in  
regions outside the United States during  
the tax year, but don't count any one  
office more than once in these totals.  
See Glossary in the Instructions for  
Form 990 for a definition of maintaining  
offices, employees, or agents.  
corporations, and other foreign entities  
with an aggregate book value of  
$100,000 or more at any time during the  
tax year.  
Column (c). If the organization  
answered “Yes” to Form 990, Part IV,  
line 14a, and the organization  
Column (a) should reflect the region  
of the investment. The region of a  
foreign investment entity is determined  
by its legal domicile (country whose law  
governs the entity's internal affairs). In  
the case of a foreign pass-through entity  
such as a foreign partnership, an  
Expenses incurred for services  
provided in the United States (for  
example, telemedicine and services  
provided over the Internet) that include  
recipients both inside and outside the  
United States shouldn't be reported in  
Part I.  
maintained employees, agents, or  
independent contractors outside the  
United States, show in this column the  
total number of employees, agents, and  
independent contractors working in  
each region listed during the tax year.  
Don't include in this number any  
organization isn’t required to report the  
region of the underlying investments  
2023 Instructions for Schedule F (Form 990)  
-2-  
persons who serve the organization  
solely as volunteers. Include an  
the method used to account for them on  
the organization's financial statements,  
and describe this method in Part V.  
For 2023, allocations of indirect  
expenditures to foreign activities aren't  
necessary if the organization doesn't  
separately track them. For example, if  
under a university's current accounting  
procedures, certain expenses  
Report grants in Part II regardless of  
the source of the grant funds (whether  
restricted or unrestricted), and  
employee, agent, or independent  
contractor in the total for each region in  
which that person worked during the tax  
year. However, in column (c), lines 3a–  
3c, report the total number of  
regardless of whether the organization  
selected the grantee.  
Example. EO receives a grant from  
a government agency, under the terms  
of which EO is required to submit the  
funds to Y, a foreign university, for  
employees, agents, and independent  
contractors working outside the United  
States during the tax year, but don't  
count any one employee, agent, or  
independent contractor more than once  
in these totals. See Glossary in the  
Instructions for Form 990 for a definition  
of maintaining offices, employees, or  
agents.  
associated with a study abroad program  
aren't separately tracked (for example,  
listing a study abroad program on a  
school website or in a paper catalog),  
then such expenses aren't required to  
be included in Part I, column (f).  
research on the causes of a particular  
disease. EO must report the payments  
to Y as grant payments, regardless of  
whether EO selected Y as the grantee.  
Column (c). Specify the region  
where the principal foreign office of the  
recipient organization or entity is located  
or, if the recipient has no foreign office,  
the region where the grant funds were or  
will be used. See Regions, earlier.  
An organization may have no  
Column (d). Specify in this column  
the type(s) of activity(ies), as listed here,  
that are conducted in or for each region.  
Types of activities are any of the  
following: grantmaking, fundraising  
activities, unrelated trade or  
business, program services,  
foreign expenditures reportable  
in Part I, column (f), even though  
TIP  
it is required to report an activity in Part  
I. For example, an organization that  
derives more than $10,000 of revenue  
from a foreign activity must report the  
activity in Part I, even if it incurred no  
expenditures for that activity.  
Column (d). Describe the purpose  
or ultimate use of the grant funds. Don't  
use general terms, such as charitable,  
educational, religious, or scientific. Use  
more specific descriptions, such as  
general support, school or hospital  
construction, purchase of medical  
supplies or equipment, purchase of  
school books or school supplies,  
provision of clothing, food, etc. In the  
case of specific disaster assistance,  
include a description of the disaster,  
such as tsunami or earthquake.  
investments, program-related  
investments, conducting board  
meetings, or sending agents of the  
organization to attend and speak at  
seminars and conferences. If multiple  
activities are conducted per region, list  
each type of activity on a separate line  
and repeat regions in column (a) as  
necessary.  
Part II. Grants and Other  
Assistance to  
Organizations or Entities  
Outside the United States  
Complete Part II if the organization  
answered “Yes” on Form 990, Part IV,  
line 15. This means the organization  
reported on Form 990, Part IX,  
Column (e). If “program services” is  
the listed activity in column (d), provide  
a description of the specific program  
service.  
Column (e). Enter the total dollar  
amount of cash grants, in U.S. dollars, to  
each recipient organization or entity for  
the tax year. Cash grants include grants  
or allocations paid by cash, check,  
money order, wire transfer, and other  
charges against funds on deposit at a  
financial institution.  
Statement of Functional Expenses,  
column (A), line 3, more than $5,000 of  
grants and other assistance to any  
particular foreign organization or  
entity (including a foreign government)  
or to a domestic organization or  
domestic individual for the purpose of  
providing grants or other assistance to a  
designated foreign organization or  
organizations.  
Column (f). Enter the total amount  
of expenditures for activities conducted  
for each listed region, or the total book  
value of investments or  
program-related investments for that  
region, as of the end of the tax year.  
These amounts may be rounded off to  
the nearest $1,000. For instance, if the  
value of investments in a region is  
$55,341, the value may be reported as  
$55,000. If the organization made both  
expenditures and investments in a  
region, list the amount(s) of  
If the organization checks  
“Accrual” on Form 990, Part XII,  
TIP  
line 1; follows Financial  
Accounting Standards Board  
Accounting Standards Codification  
(FASB ASC 958) (formerly SFAS 116)  
(see instructions for Form 990, Part IX);  
and makes a grant during the tax year  
to be paid in future years to an  
Line 1. Enter information only for each  
recipient organization or entity that  
received more than $5,000 total of  
grants or assistance from the  
organization for the tax year.  
expenditures and the value of  
Enter the details of each organization  
organization or government outside the  
United States, it should report the  
grant's present value in Part II, line 1,  
column (e) or (g), and report any  
accruals of present value increments in  
future years.  
investments on separate lines for each  
or entity on a separate line.  
type of activity in that region.  
Report cash grants and noncash  
assistance in Part II based on the  
accounting method used to account for  
them on the organization's financial  
statements, and describe this method in  
Part V.  
Expenditures include salaries,  
wages, and other employment-related  
costs paid to or for the benefit of  
employees located in the region; travel  
expenses to, from, and within the  
region; rent and other costs relating to  
offices located in the region; grants to or  
for recipients located in the region; bank  
fees and other financial account  
Column (f). Describe the manner of  
cash disbursement (or, for organizations  
using the accrual method of accounting,  
the intended manner of cash  
Don’t complete Part II, line 1,  
column (a) or (b). However,  
!
CAUTION  
complete columns (c) through  
disbursement), such as by cash  
(i) as if columns (a) and (b) were  
completed.  
maintenance fees and costs; and  
payments to agents located in the  
region. Report expenditures based on  
payment, money order, electronic fund  
or wire transfer, check, other charges  
against funds on deposit at a financial  
2023 Instructions for Schedule F (Form 990)  
-3-  
institution, or other. List all that apply for  
each recipient.  
example, report in Part III a payment to a Accounting Standards Codification  
foreign hospital designated to cover the  
medical expenses of a foreign  
(FASB ASC 958) (formerly SFAS 116)  
(see instructions for Form 990, Part IX);  
and makes a grant during the tax year  
to be paid in future years to an individual  
outside the United States, it should  
report the grant's present value in Part  
III, column (d) or (f), and report any  
accruals of present value increments in  
future years.  
Column (g). Enter the fair market  
value (FMV) of any noncash property in  
U.S. dollars.  
individual. Report in Part II a  
contribution to a foreign hospital to  
provide a service to the general public  
or to serve unspecified charity patients.  
Column (h). For noncash property  
or assistance, enter a description of the  
property or assistance. List all that  
apply. Examples of noncash assistance  
include medical supplies or equipment,  
pharmaceuticals, blankets, books, or  
other educational supplies.  
Enter the details of each type of grant  
or assistance to individuals on a  
separate line.  
Column (e). Describe the manner of  
cash disbursement (or, for organizations  
using the accrual method of accounting,  
the intended manner of cash  
Report cash grants and noncash  
assistance in Part III based on the  
accounting method used to account for  
them on the organization's financial  
statements, and describe this method in  
Part V.  
Column (i). Describe the method of  
valuation. Report property with a readily  
determinable market value at its FMV.  
When FMV can't be readily determined,  
use an appraised or estimated value.  
Line 2. Add the number of recipient  
organizations listed on Part II, line 1, of  
Schedule F (Form 990):  
disbursement), such as by cash  
payment, money order, electronic fund  
or wire transfer, check, other charges  
against funds on deposit at a financial  
institution, or other. List all that apply for  
each region.  
Report grants in Part III regardless of  
the source of the grant funds (whether  
restricted or unrestricted), and  
regardless of whether the organization  
selected the grantee.  
Column (f). Enter the FMV of  
noncash property in U.S. dollars for  
each type of assistance. If multiple  
properties were transferred for the type  
of assistance, enter information for  
each.  
That are recognized by the IRS as  
exempt from federal income tax as  
described in section 501(c)(3);  
Column (a). Specify type(s) of  
assistance provided, or describe the  
purpose or use of grant funds. List all  
that apply for each region. Don't use  
general terms, such as charitable,  
educational, religious, or scientific. Use  
more specific descriptions, such as  
scholarships, food, clothing, shelter for  
indigents or disaster victims, direct cash  
assistance to indigents, medical  
That are recognized as a charity by a  
foreign country; or  
For which the grantmaker has made a  
Column (g). For noncash property,  
enter a description of the property. If  
multiple properties were transferred,  
enter a description of each.  
good faith determination, based on an  
affidavit from the grantee or the opinion  
of counsel, that the grantee is the  
equivalent of a public charity.  
Then, enter the total.  
Column (h). Describe the method of  
valuation. Report property with a readily  
determinable market value at its FMV.  
When FMV can't be readily determined,  
use an appraised or estimated value.  
Line 3. Add the number of recipient  
organizations listed on Part II, line 1, of  
Schedule F (Form 990) that aren't  
described on line 2. Enter the total.  
supplies or equipment, books or other  
educational supplies, etc. In the case of  
specific disaster assistance, include a  
description of the disaster, such as  
tsunami or earthquake.  
Part III. Grants and Other  
Assistance to Individuals  
Outside the United States  
Part IV. Foreign Forms  
Column (b). List each region in  
which grants and other assistance  
were provided to or for foreign  
All Schedule F (Form 990) filers must  
complete Part IV, lines 1–6. If the  
organization answers “Yes” to any of  
lines 1–6 because it engaged in the  
activities described on that line during  
the tax year, it may need to file the form  
referenced on that line. To determine  
whether an organization is required to  
file any of the IRS forms referenced on  
lines 1–6 (Form 926, 3520, 3520-A,  
5471, 5713, 8621, or 8865), see the  
instructions for those forms. Don't attach  
Form 3520, 3520-A, or 5713 to Form  
990.  
individuals. See Regions, earlier.  
Complete Part III if the organization  
answered “Yes” on Form 990, Part IV,  
line 16. This means that the  
Column (c). For each type of  
assistance provided in each region  
listed, enter the number of recipients  
that received the type of assistance in  
that region. If the filing organization  
doesn't have a way to determine a  
specific number, estimate the number.  
Explain in Part V how the organization  
arrived at the estimate.  
organization reported on Form 990, Part  
IX, column (A), line 3, more than $5,000,  
in the aggregate, of grants and other  
assistance to foreign individuals and  
to domestic organizations or  
domestic individuals for the purpose  
of providing grants or other assistance  
to a designated foreign individual or  
individuals.  
Column (d). Enter the total amount  
of cash grants, in U.S. dollars, provided  
to or for recipients in each region for  
each type of assistance. Cash grants  
include only grants or allocations paid  
by cash, checks, money orders,  
Enter information for grants and  
other assistance made directly to  
foreign individuals, or directly to  
foreign organizations for the benefit of  
specified foreign individuals. Don't  
complete Part III for grants and other  
assistance to foreign individuals through  
a foreign organization unless the grant  
or assistance is earmarked for the  
benefit of one or more specific  
Part V. Supplemental  
Information  
Use Part V to provide narrative  
information required to supplement  
responses in:  
electronic funds or wire transfers, and  
other charges against funds on deposit  
at a financial institution.  
Part I, line 2, regarding the  
organization's procedures for monitoring  
the use of its grants and other  
If the organization checks  
assistance outside the United States;  
“Accrual” on Form 990, Part XII,  
TIP  
Part I, line 3, column (f), regarding the  
individuals. Instead, complete Part II for  
such grants and other assistance. For  
line 1; follows Financial  
method used to account for  
Accounting Standards Board  
2023 Instructions for Schedule F (Form 990)  
-4-  
expenditures on the organization's  
financial statements;  
Part III, regarding the method used to  
Provide other narrative explanations  
and descriptions, as needed.  
account for cash grants and noncash  
assistance on the organization's  
financial statements; and  
Part II, line 1, regarding the method  
Identify the specific part and line(s)  
that the response supports.  
used to account for cash grants and  
noncash assistance on the  
Part III, column (c), regarding the  
organization's financial statements;  
estimated number of recipients.  
2023 Instructions for Schedule F (Form 990)  
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