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Exempt Organizations Annual Reporting Requirements - Foreign Activities: Reporting Foreign Program Related Investments in Part I, Schedule F, Form 990

How should foreign program-related investments be reported in Part I, Schedule F, Form 990?

Program-related investments must be reported as and with program services, rather than as or with other types of investments. Thus, the special rules applicable to certain foreign investments do not apply to program-related investments. 

Additional information:

Page Last Reviewed or Updated: 18-Apr-2014