Does the Form 990-EZ contain similar reporting requirements regarding an organization’s foreign activities?
No. The Form 990-EZ reporting requirements regarding foreign activities did not change from prior years. However, Form 990-EZ filers are required to report whether they had an interest in or a signature or other authority over a foreign financial account (Form 990-EZ , line 42b) and, if so, the name of the foreign country, as was the case in prior years. On the Form 990-EZ, foreign activities may be reported among the major program service accomplishments, along with the amount of foreign grants. Filers must attach a schedule itemizing grants and similar amounts paid.