| Identifier | Return Reference | Explanation |
|---|---|---|
| PART VII-B, LINE 5A(4) | FACEBOOK COMMUNITY FUND MADE GRANTS TO FOREIGN CHARITIES FOR WHICH EQUIVALENCY DETERMINATIONS WERE OBTAINED THAT COMPLY WITH REVENUE PROCEDURE 2017-53, AND AS SUCH, QUALIFY UNDER THE EXCEPTIONS DESCRIBED IN TREASURY REGULATIONS SECTION 53.4945 AND DO NOT CONSTITUTE TAXABLE EXPENDITURES. THE GRANTS TO FOREIGN CHAIRITES ARE INCLUDED IN FORM 990-PF, PART XV AND DENOTED WITH "PC" FOR PUBLIC CHARITY. | |
| PART XVII, LINE 2B(C) | FACEBOOK COMMUNITY FUND IS INDIRECTLY RELATED TO, BUT DOES NOT HAVE ANY TRANSACTIONS WITH, NOR A HISTORIC AND CONTINUING RELATIONSHIP WITH FACEBOOK, INC. PAC. |