Overview of FCRA Registration
The Foreign Contribution Regulation Act (FCRA) registration is a mandatory approval for organisations that wish to receive foreign contributions or donations in India. It is designed to ensure transparency and accountability in the receipt and utilisation of foreign funds by entities working in social, educational, cultural, religious, or economic development sectors.
The registration is issued by the Ministry of Home Affairs (MHA), Government of India, and allows eligible organisations to lawfully accept and utilise foreign contributions. The primary purpose of FCRA registration is to ensure that the funds received from abroad are used only for legitimate and approved purposes, in alignment with the organisation’s stated objectives and national interest.
Foreign Contribution (Regulation) Act, 2010
The Foreign Contribution (Regulation) Act, 2010 (FCRA 2010), enacted as the 42nd Act of 2010, governs the acceptance and utilisation of foreign contributions and hospitality in India.
The Act consolidates previous laws and aims to:
Regulate the receipt and usage of foreign funds by individuals, associations, and companies.
Prohibit the acceptance of foreign contributions for activities that may be detrimental to national interest.
Ensure that such funds are used responsibly, promoting transparency and accountability.
Through this Act, the Government of India ensures that foreign aid is channelled towards genuine social development efforts while preventing misuse or diversion of funds.
Overview of FCRA Registration
The Foreign Contribution Regulation Act (FCRA) registration is essential for organisations involved in cultural, educational, religious, economic, or social activities that wish to legally receive foreign contributions or donations in India.
Issued by the Ministry of Home Affairs (MHA), Government of India, this registration ensures that all foreign funds are received and utilised in a transparent, regulated, and lawful manner. The objective is to prevent misuse of foreign funding and ensure that such contributions are used solely for legitimate, developmental, or charitable purposes.
Foreign Contribution (Regulation) Act, 2010
The Foreign Contribution (Regulation) Act, 2010, enacted by the Parliament of India (Act No. 42 of 2010), governs the receipt and utilisation of foreign contributions and hospitality in India.
Its primary aim is to:
Regulate the acceptance and utilisation of foreign funds by individuals, associations, and companies.
Ensure transparency and accountability in the use of such funds.
Prohibit foreign contributions that could be detrimental to the national interest, security, or sovereignty of India.
The FCRA framework ensures that organisations receiving foreign donations maintain ethical governance, proper financial records, and comply with all legal obligations set forth by the government.
NGO Registration/Revalidation Under Section 80G and Section 12A
Non-Governmental Organisations (NGOs) largely depend on donations and grants to support their social, charitable, or developmental initiatives. To make these funds eligible for tax exemptions, NGOs must register under Section 80G and Section 12A of the Income Tax Act, 1961.
However, these benefits cannot be availed without a valid Darpan Registration (NGO Darpan Portal ID), which is a prerequisite for transparency and government recognition.
Purpose of 80G and 12A Registration
Section 80G Registration:
Enables NGOs to receive donations and issue tax exemption certificates to donors. This allows contributors to claim tax deductions on the amount donated, encouraging more participation in charitable activities.Section 12A Registration:
Provides income tax exemption to the NGO itself by ensuring that any surplus of income over expenditure is not treated as taxable profit, provided the funds are used for charitable purposes.
Revalidation Requirement
As per the latest amendments, all NGOs that were previously registered under Sections 80G and 12A are now required to revalidate their registrations to continue enjoying tax exemptions.
The revalidation process typically takes up to three months.
The application must be filed within one week of submitting the required documents.
Every registration is valid for five years, after which it must be renewed.
NGOs should reapply six months before the expiry date to avoid interruption in benefits.
Eligibility Criteria for FCRA Registration
To qualify for FCRA (Foreign Contribution Regulation Act) Registration, an organisation must meet specific eligibility conditions laid down by the Ministry of Home Affairs (MHA). These ensure that only credible and compliant entities can receive and utilise foreign contributions in India.
Key Eligibility Requirements
Legal Status
The organisation must be registered as:A Society under the Societies Registration Act, 1860, or
A Trust under the Indian Trusts Act, 1882, or
A Section 8 Company under the Companies Act, 2013.
Operational History
The organisation should have been in existence for at least three years prior to applying for FCRA registration.Financial Track Record
It must have spent a minimum of ₹10,00,000 over the past three financial years towards achieving its core objectives, excluding any administrative expenses.Audited Financial Statements
The organisation must provide audited statements of income and expenditure for the last three consecutive years, duly certified by a Chartered Accountant.Permissible Activities
The NGO’s aims and activities must fall under permissible categories — such as social, cultural, educational, religious, or economic development — and must align with the objectives approved for receiving foreign contributions.
Benefits of FCRA Registration
Obtaining FCRA (Foreign Contribution Regulation Act) Registration provides several advantages to non-profit organisations (NGOs, trusts, and societies) seeking to enhance their impact and credibility through foreign funding.
Key Benefits
Access to Foreign Funding
FCRA registration allows organisations to legally receive foreign contributions to support their charitable projects and developmental initiatives across India.Increased Credibility
An approved FCRA certificate significantly boosts the organisation’s reputation and establishes trust among international donors and funding agencies.Enhanced Transparency and Accountability
FCRA compliance ensures that all foreign funds are properly utilised and accounted for, promoting transparency in operations and strengthening stakeholder confidence.Support for Development Projects
With access to global funding, organisations can effectively implement social, cultural, educational, economic, or religious programs, fostering community development and welfare.Legal Compliance and Protection
Registration ensures that the NGO operates within the legal framework set by the Government of India, reducing the risk of penalties, restrictions, or cancellation of funding rights.
Checklist for FCRA Registration
Before applying for FCRA (Foreign Contribution Regulation Act) Registration, NGOs must ensure they meet all eligibility conditions and have the necessary documents prepared. Below is a comprehensive checklist to guide you through the registration process.
FCRA Registration Checklist
✅ 1. Legal Status of the Organisation
Ensure your organisation is legally registered as one of the following:
A Trust under the Indian Trusts Act, 1882
A Society under the Societies Registration Act, 1860
A Section 8 Company under the Companies Act, 2013
✅ 2. Operational Tenure
The organisation must have been active for at least three years before applying for FCRA registration.
✅ 3. Application Form
Submit the application through Form FC-3A (for fresh FCRA registration) on the Ministry of Home Affairs (MHA) website.
✅ 4. Foundational Documents
Prepare and upload the following:
Registration Certificate / Trust Deed
Memorandum of Association (MOA) and Articles of Association (AOA)
✅ 5. Activity Report
Include a detailed report of activities carried out by the organisation over the last three years.
✅ 6. Financial Statements
Attach audited financial statements (Balance Sheet, Income & Expenditure Account, and Receipts & Payments Account) for the past three financial years, certified by a Chartered Accountant.
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Documents Required For FCRA Registration
The following registration documents are necessary for the process:
| S. No | Name of the Document | Maximum Size of Document in PDF format |
|---|---|---|
| 1 | Registration Certificate of Association | 1 MB (PDF) |
| 2 | Memorandum of Association/Trust deed | 5 MB (PDF) |
| 3 | Activity Report for the last 3 years | 3 MB (PDF) |
| 4 | Audited Statement of accounts for the last 3 years | 5 MB (PDF) |
| 5 | Associations has to upload affidavit of each key functionary | 1 MB (PDF) |
| 6 | Chief Functionary signature (140 (Width) * 60 (Height) Pixel) | 50 KB |
| 7 | Seal of the Association (140 (Width) * 60 (Height) Pixel | 100 KB |
FCRA Registration Process
The Foreign Contribution Regulation Act (FCRA) registration process is carried out entirely online through the official FCRA portal managed by the Ministry of Home Affairs (MHA). Below is a step-by-step overview of the process:
Step 1: Create an Account on the FCRA Portal
Visit the official FCRA website and register your organisation by creating a user ID and password. This account will be used to track your application and future filings.
Step 2: Fill in the Online Application (Form FC-3A)
Log in to your account and complete Form FC-3A by entering the organisation’s details such as name, address, registration number, and objectives.
Upload all mandatory documents, including:
Registration Certificate / Trust Deed / Memorandum of Association (MOA)
Executive Committee list
Key functionary details
NGO Darpan ID
Income & expenditure statements
Project report outlining the purpose for which funds are sought
Step 3: Pay the Registration Fee
Submit the prescribed registration fee online through the payment gateway provided on the portal.
Step 4: Application Review and Clarifications
The FCRA Department will examine your application.
If any discrepancies or missing details are found, you may be asked to submit additional documents or clarifications.
Step 5: Issuance of FCRA Registration Certificate
Once approved, the FCRA Registration Certificate is issued electronically.
The registration is valid for five years, after which renewal is required.
FCRA Bank Account Requirement
Under the FCRA Amendment Act, 2020, every organisation registered under FCRA must open a designated FCRA bank account only at:
State Bank of India (SBI)
Main Branch, 11 Sansad Marg,
New Delhi – 110001
You can initiate the process by visiting your nearest SBI branch.
This FCRA account (with a unique account number and IFSC code) must be used exclusively for receiving foreign contributions from international donors.
FCRA Registration Validity and Renewal
An FCRA Registration Certificate issued by the Ministry of Home Affairs (MHA) remains valid for five years from the date of approval. To ensure uninterrupted eligibility to receive foreign contributions, NGOs must apply for renewal of FCRA registration using Form FC-3C.
It’s essential to apply for renewal at least six months before the certificate’s expiry date. Failure to renew within the given time frame may lead to suspension, cancellation, or revocation of the registration. Timely renewal helps NGOs maintain credibility, compliance, and trust with donors and authorities.
How to Check FCRA Renewal Status
You can easily track the progress of your FCRA renewal application online:
Visit the official FCRA online portal.
Navigate to the “Track Application Status” section.
Enter your unique application ID or reference number.
The system will display the current status of your renewal application.
This process helps NGOs stay informed about updates or any required clarifications during verification.
FCRA Annual Return Filing
Every NGO or association registered under the FCRA and receiving foreign contributions must file an annual return with the Ministry of Home Affairs.
Key requirements include:
Form: FC-4
Due Date: Within 9 months after the financial year ends (i.e., by December 31st each year).
Coverage: Includes a quarterly summary of total foreign receipts, especially if the total exceeds ₹1 crore in a financial year (April 1 – March 31).
Audit Requirement: The return must be audited by a Chartered Accountant (CA) and include the balance sheet, income & expenditure statement, and statement of receipts and payments.
Filing the FCRA annual return on time ensures transparency, accountability, and continued compliance with government regulations.
Prohibitions under FCRA Registration
The Foreign Contribution Regulation Act (FCRA) imposes certain restrictions to ensure that foreign contributions are used ethically and align with national interests. The following entities and activities are prohibited under FCRA registration:
Fictitious or Non-Existent Entities:
Applicants representing fake or unregistered organisations are not eligible for FCRA registration.Religious Conversion Activities:
NGOs or individuals involved, directly or indirectly, in promoting or conducting activities related to religious conversion are prohibited from receiving foreign funds.Entities with Criminal Backgrounds:
Organisations or individuals with a history of prosecution related to communal tension, disharmony, or sedition are barred from registration.Prohibited Persons and Institutions:
The following are not permitted to receive or utilise foreign contributions:Candidates for election
Journalists or media organisations
Judges and government servants
Members of legislature or political parties
Political organisations or entities linked to politics
Exceptions under FCRA
The Foreign Contribution Regulation Act (FCRA) provides certain exemptions for government bodies to ensure smooth functioning of international and diplomatic relations.
The following entities are exempted from FCRA provisions:
Central and State Government entities engaged in receiving foreign contributions for purposes such as:
International cooperation programs
Diplomatic and cultural exchange activities
Foreign aid or development assistance projects
These exemptions allow the government to participate in global initiatives without the procedural requirements applicable to private organisations.
Penalties for Violation of FCRA
Failure to comply with the provisions of the FCRA can result in severe penalties and legal consequences. The key penalties include:
Monetary Penalties:
The Central Government may impose fines up to three times the amount of foreign contributions received in violation of the Act.Suspension or Cancellation of Registration:
Providing false or misleading information during registration or reporting can lead to immediate suspension or permanent cancellation of FCRA registration.Criminal Liability:
Misrepresentation or obtaining registration through fraudulent means may result in imprisonment, fines, or seizure of foreign contributions.Confiscation of Records:
Concealment of material facts or non-compliance with FCRA rules can lead to confiscation of the organisation’s bank accounts, records, and documents by the authorities.