990 Sch. F

Statement of Activities Outside the United States

Agency
IRS
Revision
Rev. December 2024
Fillable fields
424
Pages
5
Official source
IRS form page
Checked
October 21, 2026
Fill 990 Sch. F online
Page 1 of form 990 Sch. F

Schedule F (Form 990): Statement of Activities Outside the United States

Schedule F (Form 990), Statement of Activities Outside the United States, is a schedule attached to Form 990, Return of Organization Exempt From Income Tax. The IRS About page says organizations that file Form 990 use it to provide information on their activities conducted outside the United States at any time during the tax year.

The instructions say those activities include grants and other assistance, program-related investments, fundraising, unrelated trade or business, program services, investments, and maintaining offices, employees or agents in regions outside the United States. Activities are reported by region, such as Europe, South America or Sub-Saharan Africa, using the region list in the instructions.

The schedule says it is completed if the organization answered "Yes" on Form 990, Part IV, line 14b, 15, or 16, and it is open to public inspection. The instructions say Schedule F changed from an annual revision to continuous use. You can fill out Schedule F free in your browser on this page and download it without an account.

What's on Schedule F (Form 990)

Part I: activities per region

Two grantmaker questions on records and monitoring, then a table by region: offices, employees and agents, activity type, program service and total expenditures or investments.

Part II: grants to organizations

Region, purpose, cash grant amount, manner of disbursement, noncash assistance and valuation method for each foreign recipient organization, plus counts on lines 2 and 3.

Part III: grants to individuals

Type of assistance, region, number of recipients, cash and noncash amounts and valuation method, one line per type of grant or assistance.

Part IV: foreign forms

Six Yes or No questions on transfers to foreign corporations, foreign trusts, foreign corporations owned, PFICs, foreign partnerships and boycotting countries.

Part V: supplemental information

Narrative answers on monitoring of funds, accounting methods, investments versus expenditures per region and estimated numbers of recipients.

How to fill out Schedule F (Form 990)

  1. 1

    Check Form 990, Part IV

    See which of lines 14b, 15 and 16 were answered Yes. Each part of Schedule F names the Form 990 line that calls for it. Enter the organization's name and EIN at the top.

  2. 2

    Part I, line 3

    List each activity type for each region on its own line, repeating the region as needed. The instructions say investments are reported separately, and column (f) amounts may be rounded to the nearest $1,000.

  3. 3

    Part II, line 1

    One line per recipient that received more than $5,000. The instructions say not to complete columns (a) and (b), and to use a specific purpose in column (d), not general terms such as charitable or educational.

  4. 4

    Part III

    One line per type of grant or assistance in each region. If the exact number of recipients in column (c) is not known, the instructions say to estimate it and explain how in Part V.

  5. 5

    Parts IV and V

    Answer all six Part IV questions. In Part V, give the narrative the schedule asks for and identify the part and line each response supports.

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Where it goes and what to know

Attach to Form 990

The schedule says "Attach to Form 990." It is filed with the return, not on its own.

Public inspection

The schedule's header says it is "Open to Public Inspection."

Continuous use

The instructions say Schedule F and its instructions were converted from an annual revision to continuous use and will be updated only as needed.

Separate foreign forms

The instructions say not to attach Form 3520, 3520-A or 5713 to Form 990. Whether any Part IV form is required is found in that form's own instructions.

Regions, not countries

Reporting is by geographic region. The instructions say that for a country not on their list, the organization designates the appropriate region.

Related forms

Who files Schedule F (Form 990)?

  • Organizations active abroad

    Part I follows a Yes on Form 990, Part IV, line 14b. The instructions say this means aggregate revenues or expenses of more than $10,000 from activities outside the United States, or foreign investments with an aggregate book value of $100,000 or more.

  • Grantmakers to foreign organizations

    Part II follows a Yes on line 15. The instructions say it covers more than $5,000 of grants and other assistance to any particular foreign organization or entity, including a foreign government.

  • Grantmakers to foreign individuals

    Part III follows a Yes on line 16. The instructions say it covers more than $5,000, in the aggregate, of grants and other assistance to foreign individuals.

  • Every Schedule F filer: Part IV

    The instructions say all Schedule F filers complete Part IV, lines 1 through 6, the questions about foreign forms such as Form 926, 3520, 5471, 8621, 8865 and 5713.

  • Voluntary Form 990 filers

    The instructions say an organization that isn't required to file Form 990 but chooses to do so must file a complete return, including the required schedules.

The instructions say an organization that answered "Yes" on Form 990, Part IV, Checklist of Required Schedules, line 14b, 15, or 16, completes the appropriate parts of Schedule F and attaches it to Form 990. It is an organization's schedule, not one an individual files.

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Questions about Form 990 Sch. F

Does every Form 990 filer complete Schedule F?

No. The schedule says it is completed if the organization answered "Yes" on Form 990, Part IV, line 14b, 15, or 16, and the instructions say to complete the appropriate parts.

What counts as the United States for Schedule F?

The instructions define it as the 50 states and the District of Columbia, Puerto Rico, the Northern Mariana Islands, Guam, American Samoa and the U.S. Virgin Islands.

Why are columns (a) and (b) of Part II left blank?

The instructions say "Don't complete Part II, line 1, column (a) or (b)." Columns (c) through (i) are completed as if those columns were filled in.

Are salaries paid abroad grants?

No. The instructions say grants and other assistance don't include salaries or other compensation to employees or payments to independent contractors. Those can be expenditures in Part I.

Do foreign investments go on Schedule F?

Yes, in Part I, line 3, reported by region separately from other activities. The instructions say investments held through a U.S. pass-through entity, or in foreign entities traded on a U.S. stock exchange, need not be reported.

What goes in Part V?

Narrative for Part I, line 2 monitoring, the accounting methods for Parts I, II and III, and how Part III recipient numbers were estimated, plus any other explanation.