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Exempt Organizations Annual Reporting Requirements - Foreign Activities (Form 990, Schedule F): Activities Reported

What is the threshold for reporting on Schedule F, Form 990?

A Form 990 filer must complete:

  • Schedule F, Part I if it had aggregate revenues or expenses of more than $10,000 during the tax year from grant making, fundraising, business (including investments), and program service activities outside the United States or foreign investments valued at $100,000 or more;
  • Schedule F, Part II if it provided more than $5,000 of grants or assistance to any particular foreign organization or 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;
  • Schedule F, Part III if it provided more than $5,000 of grants or assistance, in the aggregate, to foreign individuals.

These thresholds for completing Schedule F, Parts I, II or III are described in Form 990, Part IV, lines 14b, 15, and 16, and the accompanying instructions.