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

The questions below relate to Schedule F (Statement of Activities Outside the United States) to Form 990, Return of Organization Exempt From Income Tax.

  1. What is the threshold for reporting on Schedule F, Form 990?
  2. What kind of foreign activities need to be reported in Part I of Schedule F, Form 990?
  3. Does an organization report expenses on Schedule F, Form 990, if it sends board members to board meetings or to attend and speak at seminars and conferences outside the United States?
  4. What expenditures must be reported in Part I, column (f), Form 990, and how must such expenditures be tracked?
  5. 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?
  6. Should payments to U.S. citizens living abroad be reported in Part III of Schedule F, Form 990? If so, do we need to list the names of recipients?
  7. Should grants reported in Parts II and III of Schedule F, Form 990, be reported on the cash method of accounting?
  8. Must revenues and expenses attributable to foreign investments be taken into account in determining whether the organization has more than $10,000 from activities outside of the United States and thus satisfies the reporting threshold?
  9. How should foreign investments be reported in Part I, Schedule F, Form 990?
  10. How should foreign program-related investments be reported in Part I, Schedule F, Form 990?
  11. Are foreign investments that are required to be reported on Schedule F, Form 990, also required to be reported on Schedule R?

 

Page Last Reviewed or Updated: 21-Dec-2016