Exempt Organizations Annual Reporting Requirements - Foreign Activities (Form 990, Schedule F) : Reporting Foreign Investments on Schedules F and R |
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Are foreign investments that must be reported on Schedule F also required to be reported on Schedule R?
Yes, if the foreign investment is in a related organization (generally a relationship involving more than 50 percent control by one party or the other) or certain unrelated foreign partnerships. For example, investment in a 51 percent owned foreign corporation by the filing organization would be reported on both Schedule F and Schedule R.
Additional information:
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Page Last Reviewed or Updated: September 21, 2011