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Foreign Activities Reporting Requirements for Exempt Organizations: Form 990 Schedule F and Other Returns

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About the Course

Introduction

This course provides a comprehensive exploration of the determinations, calculations, disclosures, and tax reporting requirements for foreign investments, accounts, and activities held or conducted by tax exempt organizations. With the IRS increasing its scrutiny of foreign-based assets owned by U.S. taxpayers—including exempt organizations—understanding the evolving compliance landscape is essential.

Description

Our experienced panel will offer practical guidance on:

· Identifying which foreign investments and activities require disclosure on Form 990 Schedule F and related returns

· Tracking the location of foreign accounts and investments

· Reporting operations in countries subject to U.S. sanctions or boycotts

· Navigating the interplay between Schedule F and other foreign informational forms (e.g., Forms 926, 5471, 8621, 8865, FBAR)

· Understanding thresholds for reporting, and the consequences of non-compliance

Listen as our panel addresses best practices for foreign grantmaking, due diligence, and compliance with anti-terrorism and sanctions regulations. Real-world examples will illustrate the application of these rules.

Credit Information

BARBRI is a NASBA CPE sponsor and this 60-minute webinar is accredited for 1.0 CPE credits.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

event
Thursday, January 8, 2026
schedule
1:00 p.m. ET./10:00 a.m. PT

1. Overview of Foreign Activities and Investments

2. Form 990 Schedule F, Statement of Activities Outside the United States

3. Best practices for foreign grantmaking and exempt activities

4. Other Key Forms:

a) Form 926 (Transfers to Foreign Corporations)

b) Form 5471 (Foreign Corporations)

c) Form 8621 (Passive Foreign Investment Companies)

d) Form 8865 (Foreign Partnerships)

e) Form 5713 (International Boycott Reporting

5. FBAR and Foreign Bank Account Reporting

The panel will discuss these and other critical issues:

Thresholds for reporting foreign transfers, asset ownership, and income
Interplay among Form 990 Schedule F and other foreign informational forms
Interpreting Schedule K-1 and other direct foreign statements
Best practices for foreign grantmaking, including due diligence and sanctions compliance
Penalties for non-compliance and strategies for risk mitigation

Learning Objectives

After completing this course, you will be able to:

Identify assets subject to foreign reporting
Discern when to file an FBAR for an NPO
Ascertain when to file Schedule F
Determine applicable additional filing requirements for foreign activity

Field of Study: Taxes
Level of Knowledge:
Advance Preparation: None
Teaching Method: Seminar/Lecture
Delivery Method: Group-Internet (via computer)
Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and sole proprietorships, qualified business income, net operating losses and loss limitations; familiarity with net operating loss carry-backs, carry-forwards and carried interests.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .