Lines 1–2.   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 thereof) to ensure that such grants and other assistance are used for proper purposes or are not otherwise diverted from the intended use. For example, the organization can describe periodic reports required or field investigations conducted; or it can indicate that the organization is a “friends of” organization that supports specified foreign organizations. Use Part V of this schedule for the narrative response to line 2.

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.

Report investments on a 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.

Identify each region in which the organization conducts grantmaking, investment activity, fundraising activities, business, program services, and other activities.

If the organization answered “Yes” to Form 990, Part IV, line 14a, and the organization 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 maintained by the organization in regions outside of the United States during the tax year, but do not count any one office more than once in these totals. See Glossary for definition of maintaining offices, employees, or agents.

If the organization answered “Yes” to Form 990, Part IV, line 14a, and the organization 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. Do not include in this number any persons who serve the organization solely as volunteers. Include an 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 employees, agents, and independent contractors working outside of the United States during the tax year, but do not count any one employee, agent, or independent contractor more than once in these totals. See Glossary for definition of maintaining offices, employees, or agents.

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, 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.

If “program services” is the listed activity in column (d), provide a description of the specific program service.

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 expenditures and the value of investments on separate lines for each type of activity in that region.

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 maintenance fees and costs; and payments to agents located in the region. Report expenditures based on the method used to account for them on the organization's financial statements, and describe this method in Part V.

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.

  Enter the details of each organization or entity on a separate line. If there are more organizations or entities to report in Part II than space available, report the additional organizations or entities on duplicate copies of Schedule F (Form 990), Part II. Use as many duplicate copies as needed, and number each page of each part.

  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.

Specify the region where the principal foreign office of the recipient organization or entity is located or, if the recipient has no foreign office, then the region where the grant funds were or will be used. See Regions, earlier.

Describe the purpose or ultimate use of the grant funds. Do not 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 tsumani or earthquake relief.

Enter 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 transfers, and other charges against funds on deposit at a financial institution.

Describe the manner of cash disbursement (or, for organizations using the accrual method of accounting, the intended manner of cash 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 recipient.

Enter the fair market value (FMV) of any noncash property in U.S. dollars.

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.

Describe the method of valuation. Report property with a readily determinable market value at its FMV. When FMV cannot 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): Enter the total.

Line 3.   Add the number of recipient organizations listed on Part II, line 1 of Schedule F (Form 990) that are not described on line 2. Enter the total.

Specify type(s) of assistance provided, or describe the purpose or use of grant funds. List all that apply for each region. Do not 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 supplies or equipment, books or other educational supplies, etc. In the case of specific disaster assistance, include a description of the disaster, such as tsumani or earthquake.

List each region in which grants and other assistance were provided to or for foreign individuals. See Regions, earlier.

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 does not have a way to determine a specific number, estimate the number. Explain in Part V how the organization arrived at the estimate.

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, electronic fund or wire transfers, and other charges against funds on deposit at a financial institution.

Describe the manner of cash disbursement (or, for organizations using the accrual method of accounting, the intended manner of cash 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.

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.

For noncash property, enter a description of the property. If multiple properties were transferred, enter a description of each.

Describe the method of valuation. Report property with a readily determinable market value at its FMV. When FMV cannot be readily determined, use an appraised or estimated value.