SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990.Right pointing arrow large image Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
LEHIGH UNIVERSITY
 
Employer identification number

24-0795445
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
East Asia and the Pacific     Program Services Research 1,083
East Asia and the Pacific     Program Services Global Educ. Exper. 3,991
East Asia and the Pacific     Send agents to seminar   4,083
Europe (Including Iceland and Greenland)   6 Program Services Global Educ. Exper. 149,098
Europe (Including Iceland and Greenland)   3 Program Services Research 109,567
Europe (Including Iceland and Greenland)     Send agents to seminar   82,764
Europe (Including Iceland and Greenland)     Investments   314,970
Middle East and North Africa     Program Services Global Educ. Exper. 9,756
Middle East and North Africa     Send agents to seminar   1,271
Central America and the Caribbean     Program Services Global Educ. Exper. 7,849
Russia and the Newly Independent States     Program Services Global Educ. Exper. 40,516
Russia and the Newly Independent States     Program Services Research 21,214
South Asia     Program Services Research 5,999
South Asia     Program Services Global Educ. Exper. 578
Sub-Saharan Africa     Program Services Research 8,226
Sub-Saharan Africa     Send agents to seminar   2,392
Sub-Saharan Africa     Program Services Global Educ. Exper. 117,268
South America     Program Services Global Educ. Exper. 12,502
South America     Send agents to seminar   2,454
South America     Program Services Research 30,096
South America     Investments   53,933
North America   1 Program Services Research 11,443
North America     Send agents to seminar   10,748
North America   1 Program Services Global Educ. Exper. 1,864
South America     Investments   7,215,000
Central America and the Caribbean     Investments   594,445,000
Europe (Including Iceland and Greenland)     Investments   48,220,000
3a Sub-total ....   9 880,625
b Total from continuation sheets to Part I ...   2 650,003,040
c Totals (add lines 3a and 3b)   11 650,883,665
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2021
Schedule F (Form 990) 2021
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
East Asia and the Pacific RESEARCH 71,280 WIRE   N/A N/A
Europe (Including Iceland and Greenland) RESEARCH 53,970 WIRE   N/A N/A
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
 
3 Enter total number of other organizations or entities .......................MediumBullet
2
Schedule F (Form 990) 2021
Schedule F (Form 990) 2021Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
SCHOLARSHIP Central America and the Caribbean 8 303,538 CHECK   N/A N/A
SCHOLARSHIP East Asia and the Pacific 68 808,551 CHECK   N/A N/A
SCHOLARSHIP Europe (Including Iceland and Greenland) 20 846,157 CHECK   N/A N/A
SCHOLARSHIP Middle East and North Africa 10 380,005 CHECK   N/A N/A
SCHOLARSHIP North America 7 276,802 CHECK   N/A N/A
SCHOLARSHIP Russia and the Newly Independent States 4 97,160 CHECK   N/A N/A
SCHOLARSHIP South America 5 194,730 CHECK   N/A N/A
SCHOLARSHIP South Asia 18 553,407 CHECK   N/A N/A
SCHOLARSHIP Sub-Saharan Africa 10 476,252 CHECK   N/A N/A
FELLOWSHIP East Asia and the Pacific 6 22,962 CHECK   N/A N/A
FELLOWSHIP Europe (Including Iceland and Greenland) 1 2,000 CHECK   N/A N/A
FELLOWSHIP Middle East and North Africa 2 29,148 CHECK   N/A N/A
FELLOWSHIP North America 2 13,547 CHECK   N/A N/A
FELLOWSHIP Russia and the Newly Independent States 1 11,762 CHECK   N/A N/A
FELLOWSHIP South America 1 3,300 CHECK   N/A N/A
FELLOWSHIP South Asia 5 20,862 CHECK   N/A N/A
FELLOWSHIP Sub-Saharan Africa 2 6,162 CHECK   N/A N/A
FELLOWSHIP Central America and the Caribbean 2 2,993 CHECK   N/A N/A
Schedule F (Form 990) 2021
Schedule F (Form 990) 2021
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2021
Schedule F (Form 990) 2021
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
SCHEDULE F, PART I, LINE 2 Subrecipient grants - Lehigh University maintains a policy defining its procedures for monitoring the use of sponsored funds by subrecipients who are performing a portion of a sponsored project externally awarded to Lehigh. The policy provides guidance to ensure that subrecipients conduct their portions of sponsored projects in compliance with laws, regulations, terms and conditions of awards and subawards, and that reimbursed costs incurred by subrecipients are allowed. Other Assistance - Assistance offered from institutional funds to undergraduate Lehigh students is awarded on the basis of merit and/or financial need. The selection criteria is based on the calculated expected family contribution, which is derived by using complex formulas involving families' income, assets, and household sizes. The student financial aid office administers and monitors these grants using system-generated reviews, along with cross checks on an ad hoc basis. Results from these reviews are regularly evaluated. Subsequently, follow-up corrective actions are taken when appropriate, and potentially include award revisions or cancellations. These provisions are designed to help ensure that student assistance funds are awarded to eligible recipients, in accordance with applicable federal, state, institutional, and other program legislation, as well as relevant internal university policies and operational guidelines. Graduate assistance offered from institutional funds to our students consist of assistantships, fellowships and scholarships. Students can also apply for a variety of private, external fellowships and scholarships.
SCHEDULE F, PART I, LINE 3 INVESTMENT MANAGEMENT EXPENSES AND THE BOOK VALUE OF INVESTMENTS ARE REPORTED SEPARATELY FOR EACH REGION. ACTIVITIES AND EXPENDITURES OUTSIDE THE U.S. HAVE BEEN IDENTIFIED ON A REASONABLE EFFORTS BASIS WHERE SUCH ACTIVITIES WERE NOT TRACKED SEPARATELY UNDER THE UNIVERSITY'S ACCOUNTING PROCEDURES. THESE REASONABLE EFFORTS INCLUDED REVIEWS OF FINANCIAL RECORDS, INTERVIEWS WITH UNIVERSITY PERSONNEL, REVIEW OF THE UNIVERSITY'S WEBSITE AND PUBLICATIONS, ETC. EXPENDITURES OUTSIDE THE U.S. ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING AS ARE THE FINANCIAL STATEMENTS.
SCHEDULE F, PART III, COLUMN C NOTE THAT FOREIGN INDIVIDUALS ARE DEFINED AS THOSE LIVING OUTSIDE THE U.S. AT THE TIME THE AID WAS AWARDED. THE ABOVE IS A BEST ESTIMATE BASED ON CERTAIN ASSUMPTIONS REGARDING WHERE PERSONS WERE LIVING WHEN THE AID WAS AWARDED AND DOES NOT REPRESENT THE DEGREE TO WHICH AID IS AWARDED TO INTERNATIONAL STUDENTS.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2021
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