FCRA Registration & Compliance: Receive Foreign Contributions the Right Way

Overview

If your NGO, trust, society or Section 8 company receives donations or grants from outside India, the Foreign Contribution (Regulation) Act, 2010 (FCRA) applies to you. The Act is administered by the Ministry of Home Affairs (MHA) and requires prior registration or permission, a dedicated bank account, strict utilisation norms and regular reporting. Mistakes can lead to suspension or cancellation of registration.

Filing Buddy's team of Company Secretaries and compliance professionals guides organisations through every FCRA requirement, from first-time registration to annual returns and renewals, so you can focus on your mission while we manage the paperwork.

What the Service Includes

• Eligibility review and advice on the right route: Registration (FC-3A) or Prior Permission (FC-3B)
• Preparation and online filing of the application on the MHA FCRA portal
• Review of the MOA, trust deed or bye-laws, and activity reports for compliance with FCRA conditions
• Guidance on opening and operating the designated FCRA bank account
• Responding to MHA queries and clarifications
• Annual Return (FC-4) filing with audited financial statements and the required CA certification
• Renewal (FC-3C) of registration within the prescribed timeline
• Filing of change in details and other intimations (such as changes in office bearers, address, bank account or name)
• Support with quarterly disclosure of receipts on the organisation's website or the FCRA portal
• Advice on utilisation limits, the cap on administrative expenses and restrictions on sub-granting
• Health check of existing FCRA compliance and rectification of past defaults

Documents Required

• Registration certificate of the trust, society or Section 8 company
• Trust deed, MOA/AOA or bye-laws
• PAN of the organisation
• Details of office bearers or key members, with PAN, Aadhaar or passport
• Last three years' audited financial statements, activity reports and income tax returns
• Proof of activities carried out for the benefit of society
• Declaration and affidavits from office bearers, as prescribed
• Foreign contribution commitment letter from the donor (for prior permission)
• Proof of office address
• FCRA designated bank account details, and details of the utilisation account
• Existing FCRA registration certificate and last annual return (for renewal and annual filing)

Please note

Information is for general guidance. Requirements may vary by case and are subject to change in law.