What kind of foreign activities need to be reported in Part I of Schedule F, Form 990? Activities conducted outside the United States that need to be reported on Schedule F PDF, Part I (if the applicable $10,000 revenue or expense threshold or $100,000 investment threshold is met) include grantmaking, fundraising, investments (other than financial accounts reported on Part V, lines 4a and 4b (of Form 990 ),), unrelated trade or business, program services, and maintaining offices, employees, or agents. The United States is defined as including U.S. possessions for this purpose.
