Exempt Organizations Annual Reporting Requirements Foreign Activities


Should a payment that our organization made to a foreign government’s representative or agency that is located in the United States be reported in Part II of Schedule F, Form 990?

Yes, if the payment is a grant over $5,000. Grants to foreign governments must be reported in Schedule FPDF, Part II, regardless of where the government agencies or representatives are located.  For instance, a $6,000 grant to a foreign embassy based in Washington, D.C. should be reported in Schedule F, Part II.