FCRA Registration at a glance
FCRA registration is approval under the Foreign Contribution (Regulation) Act, 2010 for eligible organisations to receive foreign contribution. Regular registration is different from prior permission. The application is not only about filing a form; the organisation must show its objects, activity record, financial use, key functionaries, donor/project details and approved purpose clearly.
What is FCRA Registration?
FCRA registration is permission under the Foreign Contribution (Regulation) Act, 2010 for an eligible association to receive foreign contribution. It is generally used by NGOs, trusts, societies and Section 8 companies that carry out permitted charitable, educational, social, cultural, economic or religious work.
Regular registration is not the same as prior permission. Regular registration is meant for organisations with an activity record and recurring foreign contribution plans. Prior permission is project-specific and usually depends on one donor, one committed amount and one defined project.
Why FCRA compliance has become stricter
Foreign contribution compliance is now more closely monitored. The 2026 amendments move FCRA from broad-purpose registration towards purpose-specific and State/UT-specific approval. An organisation should check not only whether it has FCRA approval, but also whether the money is used for the approved purpose, approved activity category and approved geographical area.
FCRA regulatory background
- FCRA was first introduced in 1976.
- The current framework is under FCRA, 2010, effective from 1 May 2011.
- Important changes have been made over time, including 2016, 2018, 2020 and 2026.
- Regular FCRA registration is generally valid for 5 years and must be renewed before expiry.
- Many registrations have been cancelled in recent years, so activity proof, annual returns, bank records and utilisation documents should be kept carefully.
Purpose categories under FCRA 2026 rules
30 specified activities.
19 specified activities.
22 specified activities.
18 specified activities.
16 specified activities.
The applicant should not select a broad label casually. The chosen purpose should match the objects clause, past activities, proposed project, donor support and area of operation. Wrong purpose selection may create issues during application, renewal, FC-6F filing or annual return review.
Religious category note: Religious activities may include permitted religious education, moral instruction, satsang, meditation retreat and maintenance-related activities. Proselytisation or conversion-linked activity should not be shown as a permitted FCRA religious purpose.
Why this service may be needed
Foreign contribution is regulated because funds from outside India must be traceable and used for the approved charitable purpose. A weak application can create delay, query, rejection or later compliance risk. The 2026 rule changes make purpose selection and State/UT scope more important than before.
Who should check FCRA registration or prior permission?
Trusts, societies and Section 8 companies that want to receive foreign contribution for charitable, educational, social, cultural, economic or religious work.
Newer or project-specific applicants may need prior permission through FC-3B instead of regular registration.
NGOs that need renewal, change filing, FC-6F purpose/State update, or a compliance check before annual return filing.
Organisations working across States/UTs where project location, purpose and donor utilisation records must match the approved scope.
An NGO may not need FCRA filing immediately if it has no foreign donor, no foreign contribution proposal and no plan to receive foreign funds. Still, the objects, records and accounts can be prepared early if foreign funding is expected later.
Key benefits
We help decide whether FC-3A regular registration, FC-3B prior permission, FC-3C renewal or FC-6F change filing fits the facts.
Objects, activity reports, donor project and State/UT operation are checked before selecting the FCRA purpose.
Financial statements, activity proof, affidavits, donor letters and CA certificates are reviewed before submission.
The organisation is told about FC-4 annual return, bank account discipline, change filings and utilisation records.
Expected Government Fees / Statutory Fee
FCRA government fee depends on the form and scope selected on the MHA FCRA portal. FC-3A regular registration is generally Rs.10,000 and FC-3B prior permission is generally Rs.5,000. Additional State/UT and additional purpose fee may apply as per the current notification.
Additional State/UT: Rs.300 per extra State/UT. Additional purpose: Rs.300 per extra purpose. Renewal, annual return and penalty/compounding amounts should be checked on the live portal or current notification before payment.
Eligibility and prerequisites
FCRA eligibility depends on the entity, objects, activity history, financial records, donor proposal, key functionary details and compliance record. Do not decide only from the age of the NGO.
- Is the entity registered as trust, society or Section 8 company?
- Do you have year-wise activity reports and financial statements?
- Is the foreign donor confirmed, or is this a general recurring funding requirement?
- Do objects, projects and public content match the selected FCRA purpose?
- Is the SBI New Delhi Main Branch FCRA account ready or planned?
- The applicant should be a permitted association such as trust, society or Section 8 company.
- Regular registration usually needs a real activity record and spending proof for the required period.
- Prior permission needs a confirmed donor, project report and amount-specific support.
- Key functionary, foreign national/OCI/PIO involvement and public activity should be checked before filing.
- The purpose category and State/UT operation should match objects, past work and proposed project.
FCRA applies when a person or association receives foreign contribution as defined under the law. The exact route depends on whether the applicant wants regular permission, prior permission, renewal or change/intimation filing.
Domestic donations, CSR from Indian companies and normal local grants may not be foreign contribution merely because the donor has international links. The source and legal character of funds should be checked before treating any receipt as FCRA.
Sunny G And Co. is an independent Practicing Company Secretary firm. We are not a government department, government portal or official government representative. Applications, approvals and filings are processed by the relevant government authority or portal as applicable.
Documents required
Business
| Document | Notes | Required |
|---|---|---|
| Trust deed, society registration, Section 8 incorporation documents, MOA/AOA or constitution documents | Used to check entity type, objects and legal status | Yes |
| Financial statements and audit reports for the last three financial years | Include assets/liabilities, receipts/payments and income/expenditure accounts | Yes |
| Activity-wise expenditure certificate from CA where financials do not show activity-wise spending | Needed in the MHA format where applicable | Conditional |
| Year-wise activity reports for the last three years | Should support the selected FCRA purpose and actual work | Yes |
| Darpan ID, website, social media, reports, articles and publication details | Public records should match charitable objects and activity claims | Yes |
| SBI NDMB FCRA account readiness and utilisation bank details | FCRA banking structure is checked before filing | Conditional |
| Past FCRA records, bank statements and utilisation affidavit if earlier registration expired or was cancelled | Bank-certified statements may be required from expiry/cancellation to date | Conditional |
Individual
| Document | Notes | Required |
|---|---|---|
| Proforma AA affidavit for each key functionary/person named in the form | Includes citizenship/OCI and prosecution/conviction declarations as applicable | Yes |
Additional
| Document | Notes | Required |
|---|---|---|
| Publication undertaking and Not a Newspaper certificate where applicable | Needed if publication activity is part of the objects or work | Conditional |
| Donor commitment letter and project report for prior permission | Commitment amount should match the form; project report should include expense breakup and admin expense note | Conditional |
| FATF good practice undertaking for prior permission | Required as per current form note where applicable | Conditional |
Share clean PDFs and bank-certified statements where required. Do not send raw donor or beneficiary data unless it is needed for review.
Step-by-step process
We check whether FC-3A, FC-3B, FC-3C, FC-3BB or FC-6F is relevant from the facts.
Objects, activities, donor project and locations are matched with FCRA purpose categories and approved geography.
Financial statements, activity reports, affidavits, donor letters, CA certificate and bank documents are checked.
Declarations, undertaking points, project note, administrative expense note and form data are prepared.
The application is filed after approval from the client and tracked for authority query or resubmission.
MHA queries should be answered from records, not guesswork. If a query relates to activity, donor, key functionary, publication or bank utilisation, we first identify the exact document gap and then prepare the response.
Timeline and deliverables
Timeline changes if financials, activity reports, affidavits, bank statements, donor commitment or SBI NDMB account records are incomplete.
1-2 working days after basic documents
3-7 working days depending on records
2-5 working days
As per authority review and query cycle
Compliance after FCRA approval
FCRA approval is not the end of the work. The organisation must use foreign contribution only for approved purposes and keep records that can explain donor, project, location, bank movement and utilisation.
- Use the designated SBI NDMB FCRA bank account and permitted utilisation accounts correctly.
- File FC-4 annual return every financial year, including NIL return where applicable.
- Keep donor-wise, project-wise and location-wise utilisation records.
- File FC-6 change/intimation where name, address, objects, bank account or key members change.
- Review FC-6F where purpose or State/UT scope must be declared, added or deleted.
- Renew regular registration before expiry.
Existing FCRA registered organisations should compare their certificate, actual activities, donor projects and locations with the current purpose and State/UT scope. If there is a mismatch, a change or intimation filing may be needed before funds are used.
Regular FCRA registration is generally valid for 5 years. Renewal should be planned before expiry with clean annual returns, bank records and utilisation documents.
Special situations and examples
FCRA route comparison
Use the form that matches the actual funding position. Filing the wrong route can delay approval or create later compliance issues.
| Comparison point | FC-3A Registration | FC-3B Prior Permission | FC-3C Renewal | FC-6F Scope Filing |
|---|---|---|---|---|
| Used when | Eligible NGO wants recurring foreign contribution permission | One confirmed donor, one project and one amount | Existing certificate is expiring | Purpose or State/UT scope must be declared or changed |
| Main document focus | Three-year activity, financials, affidavits and spending proof | Donor commitment, project report and admin expense declaration | Existing FCRA compliance and affidavits | Purpose category, State/UT and activity mapping |
| Risk if weak | Eligibility or activity proof query | Donor/project mismatch | Renewal delay or lapse issue | Use outside approved purpose or geography |
How Sunny G And Co. helps
Sunny G And Co. checks the FCRA route before filing. We review the trust deed/MOA, activity reports, financial statements, spending proof, Darpan ID, SBI NDMB bank readiness, key functionary details, foreign national/OCI/PIO involvement, website/social media, publications, annual return status, past foreign contribution history, purpose category and State/UT mapping. For prior permission, we also check donor commitment and project documents.
We do not promise approval, renewal or compounding relief. FCRA approval depends on law, facts, records, authority review and current government instructions.
Common mistakes to avoid
- Choosing a broad purpose without matching it with objects, activity reports and donor project.
- Ignoring State/UT scope where projects operate in more than one location.
- Filing without clean activity-wise expenditure or CA certificate where needed.
- Not checking website, social media, reports and publications before filing.
- Assuming regular registration and prior permission are the same route.
- Using foreign contribution before approval or outside approved purpose/geography.
Common rejection or resubmission reasons
- Objects and activity proof do not support the selected FCRA purpose.
- Donor commitment, project report or amount details are inconsistent.
- Financial statements do not show required activity-wise spending support.
- Key functionary affidavit or publication-related undertaking is missing where required.
FCRA default is not limited to late filing. Penalty may arise where foreign contribution is received without approval, used for unapproved purposes, used outside approved State/UT, misutilised, invested speculatively, or spent beyond permitted administrative limits.
Examples: misutilisation of foreign contribution may attract 30% of the amount involved or Rs.1 lakh, whichever is higher. Use for an unapproved purpose or outside the approved State/UT may also attract 30% of the amount involved or Rs.1 lakh, whichever is higher. Excess administrative expenditure and speculative investment may also carry percentage-based penalty exposure with minimum amounts.
Penalty provisions and compounding amounts should be checked at the time of filing because government notifications may change.
Frequently asked questions
FCRA registration is approval under the Foreign Contribution (Regulation) Act, 2010 for an eligible association to receive foreign contribution. It is commonly used by NGOs, trusts, societies and Section 8 companies.
Regular registration is for eligible organisations that want recurring foreign contribution permission. Prior permission is normally donor, project and amount specific. It is filed when a confirmed donor and project are available.
The five broad purpose heads are Social, Economic, Educational, Cultural and Religious. The selected purpose should match the objects, activities, project and operating area.
As per the 2026 structure referred to in the brief, Social has 30 specified activities, Economic has 19, Educational has 22, Cultural has 18 and Religious has 16. Check the current notification before filing.
FC-6F is connected with declaring or changing the approved purpose and State/UT scope. It is relevant where an existing FCRA organisation needs to align its activities or operating geography with the current rules.
Use outside the approved State/UT can create penalty and compliance risk. The organisation should check whether scope modification or intimation is needed before using funds in another geography.
The penalty may be 30% of the amount involved or Rs.1 lakh, whichever is higher, based on the rule position shared for unapproved purpose use. The current notification should be checked before quoting or compounding.
FCRA forms and review may ask for website, social media, publication or public-content details. These records should match the objects, activity reports and selected FCRA purpose.
Religious activity may be permitted where it fits the approved category and current rules, such as permitted religious education, moral instruction, satsang or maintenance-related activity. It must not be assumed automatically.
Proselytisation or conversion-linked activity should not be shown as a permitted FCRA religious purpose. The activity should be reviewed cautiously before filing.
Public content can show what the organisation actually does. If website, reports, posts or publications contradict the objects or selected FCRA purpose, the application may face questions.
Yes, existing organisations should review whether their certificate, activities, donor projects and locations match the new purpose and State/UT scope. FC-6F or other change filing may be relevant.
Usual documents include constitution documents, three-year financial statements, audit reports, activity reports, Proforma AA affidavits, Darpan ID, bank details and specific undertakings where applicable.
Prior permission usually needs donor commitment letter, project report with expense breakup, Chief Functionary letter, administrative expense declaration and FATF good practice undertaking, along with entity records.
No. FCRA approval only permits receipt subject to law and conditions. It does not guarantee donor funding, project approval, renewal or future government acceptance.