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FCRA stands for the Foreign Contribution (Regulation) Act, 2010. This law controls how organisations in India receive and use money or goods from foreign sources. The Ministry of Home Affairs (MHA) of the Government of India is the authority that gives FCRA registration.
If an NGO, trust, society or Section 8 company wants to receive donations or grants from outside India, it must first get FCRA registration or prior permission from the MHA. Receiving foreign money without it is a serious offence.
Important update: On 22 June 2026, the MHA changed the FCRA Rules, 2011. The new rules make registration purpose-based and area-based, add new forms and bring stricter reporting. This page explains the current position in simple words.
CA Arpit Gupta helps NGOs understand the rules, prepare the documents, file the FCRA application and keep up with the yearly compliance.
You need FCRA registration or permission if your organisation wants to receive foreign contributions. This usually includes:
Foreign contributions can come from foreign donors, foreign companies, foreign trusts, international agencies and others, in the form of money, articles or securities.
| Type | Form | Who It Is For | Validity |
|
Registration |
FC-3A |
Established NGOs that will receive foreign contribution again and again for different purposes |
5 years, with renewal |
|
Prior Permission |
FC-3B |
An organisation that wants to receive a specific amount from a specific donor for a specific purpose, often a new or younger NGO |
For that contribution and purpose only |
|
Renewal of Registration |
FC-3C |
NGOs that already have FCRA registration |
Another 5 years |
| Document | Purpose |
|
Registration certificate of the trust, society or Section 8 company |
Proof that the NGO exists |
|
Trust deed, bye-laws or Memorandum and Articles |
Aims, objects and structure |
|
PAN of the organisation |
Identity |
|
12A and 80G registration, where available |
Tax-exempt status |
|
Aadhaar, PAN and ID proof of all office bearers and key functionaries |
Identity and background check |
|
Passport, in the case of foreign nationals in key roles |
As per rules |
|
Audited financial statements and Income Tax Returns of the last 3 years |
Proof of work and spending |
|
Activity reports of the last 3 years with photos and proof |
Proof of work done |
|
Details of bank accounts |
Records of funds |
|
Details of the FCRA account at the designated SBI branch |
For receipt of foreign contribution |
|
Resolution of the governing body to apply for FCRA |
Authority to apply |
|
Details of donors and the foreign contribution received or expected |
For the application or prior permission |
|
Affidavits and declarations from office bearers |
Required by the rules |
|
Details of the purpose and the States or UTs selected |
Required under the new rules |
Note: The list can change with the MHA forms and rules. We share the full list after understanding your case.
FCRA is a strict and technical law. Do not take risks with foreign funds. Share your NGO details with CA Arpit Gupta, and we will guide you from eligibility check to filing and yearly compliance.
Call or WhatsApp CA Arpit Gupta at: +91-7081220600.
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