Should variables be located inside our outside of if __name__ == "__main__": block?

It appears as if variables can be located both inside and outside the if __name__ == "__main__": block. In this case I place a file path variable within the if block. However, the code works if I place the path variable outside the if block too.

def do_something(path):
    print(path)

if __name__ == "__main__":
    path = '/path/to/my/image.tif'
    do_something(path)

Are there any Python standards that dictate whether or not variables such as path should be placed inside or outside the if __name__ == "__main__": block?