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Form 990 Schedule F | NFP Section Ideacast

Jul 17, 2025 · 19 min watch

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In this Not-for-Profit Section Ideacast, Laura Kenney, Principal at CliftonLarsenAllen, discusses key considerations for IRS Form 990 Schedule F, Statement of Activities Outside the United States, including:

  • Distinctions between grants to organizations versus individuals

  • Definition of foreign individuals

  • Penalties for not filing foreign forms

  • When to attach foreign forms to Form 990 or 990-T

  • The delinquent filer voluntary compliance program

  • What activates filing of Schedule F

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Schedule F Form

Schedule F Instructions

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Not-for-Profit

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Not-for-Profit Tax & Regulatory
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