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Exempt Organizations Annual Reporting Requirements - Foreign Activities (Form 990, Schedule F): Board Meetings and Conferences Outside United States

Does an organization report expenses on Schedule F, Form 990, if it sends board members to board meetings or to attend and speak at seminars and conferences outside the United States?

Yes, if the organization exceeds the $10,000 revenue or expense threshold, it will need to report these activities in Part I of Schedule F, listing the region(s) in which the activities are conducted, the type of activities conducted in each region, and its total expenditures in each region. However, it will not need to report any of its board members as agents in column (c) if all of them serve the organization as volunteers. 

Page Last Reviewed or Updated: 17-Mar-2014