Registration or prior permission?
Registration lets an organisation receive foreign contributions generally, for its stated objects. It's open to organisations that have existed for three years and spent at least ₹15 lakh on their core activities over the last three financial years.
An organisation that doesn't meet those conditions — or that expects only a one-off grant — can apply for prior permission instead. That covers a specific contribution from a specific donor for a specific purpose, and the donor's commitment letter is part of the application.
Either way, the organisation needs an NGO Darpan ID first.
The account and spending rules
- All foreign contributions must first be received in the designated FCRA account at SBI, New Delhi Main Branch. Funds can then be moved to other FCRA accounts the organisation keeps for utilisation.
- Foreign contributions can't be mixed with domestic funds, and can't be transferred to another person or organisation.
- No more than 20% of the foreign contribution received in a year can be spent on administrative expenses.
- Changes to key details — name, address, objects, key functionaries — have to be reported within the prescribed time.
- Since the amendment of 22 June 2026, registration covers specified purposes and States chosen from a prescribed list (with a fee for each additional purpose or State), and an organisation with foreign nationals other than persons of Indian origin as key functionaries is ordinarily not eligible. Existing registration holders have to update their details in the new format within the time the amended rules allow.
Receiving even a small foreign contribution into an ordinary bank account, or passing FCRA funds to a partner NGO, can put the registration at risk. Check before you accept or transfer anything.
Documents required
- Registration certificate and constitutional documents of the organisation.
- PAN and NGO Darpan ID.
- Audited accounts for the last three financial years, showing spending on core activities.
- Activity reports for the last three years.
- Details of key functionaries, with identity documents.
- For prior permission: the donor's commitment letter and the project proposal.
- Proof of the designated FCRA account at SBI, New Delhi Main Branch.
The application process
Eligibility check
Existence and spending over the last three years are checked against the audited accounts. If registration isn't yet possible, we look at prior permission.
Designated account
The FCRA account is opened at SBI, New Delhi Main Branch, following the bank's process.
Prepare the application
The application is prepared on the FCRA portal with the organisation's details, key functionaries, activities and accounts.
Pay the fee and submit
The fee is paid online and the application submitted.
Enquiry
The Ministry of Home Affairs may verify the organisation and its functionaries before deciding.
Set up compliance
Once approved, we set up separate FCRA books and the utilisation and reporting routine from the first receipt.
Annual return and renewal
| Obligation | Form | When |
|---|---|---|
| Annual return with audited statements of the foreign contribution | FC-4 | By 31 December after the financial year ends |
| Renewal of registration | FC-3C | Within the six months before expiry — MHA advises applying at least four months ahead |
| Changes in key details or functionaries | As prescribed | Within the time the rules allow |
The accounts filed with FC-4 are audited by a Chartered Accountant — see Trust / NGO audit.
Practical notes from our engagements
- Foreign money received in the wrong account. It happens most often with online donations from abroad. Payment gateways and donation pages need to route foreign donors to the FCRA account.
- Administrative spending creeping above 20%. Salaries and overheads charged to FCRA funds need tracking during the year, not just at audit.
- Renewal left too late. MHA advises applying at least four months before expiry. Once the certificate expires, foreign contribution can't be received or used even if renewal is pending, and if no renewal was filed the registration ceases.
- Key functionaries changed without reporting. The Ministry expects changes to be reported within the prescribed time.
How we handle FCRA
We check eligibility against the audited accounts before anything is filed, prepare the registration or prior permission application, and then run the compliance: separate books, the 20% administrative cap, the FC-4 return and audit, and renewal tracking. FCRA rules change from time to time, so we check the current position before each filing.
Related services
Frequently asked questions
Who can apply for FCRA registration?
An organisation that has existed for at least three years and has spent at least ₹15 lakh on its core activities over the last three financial years. Others can apply for prior permission.
What is FCRA prior permission?
Permission to receive a specific contribution from a specific foreign donor for a specific purpose — the route for newer organisations or one-off grants.
Where must foreign contributions be received?
In the designated FCRA account at SBI, New Delhi Main Branch. They can then be moved to the organisation's other FCRA accounts for use.
How much of the foreign contribution can be spent on administration?
Up to 20% of the foreign contribution received in the year.
How long is FCRA registration valid?
Five years. Renewal is applied for in Form FC-3C within the six months before it expires, and since June 2026 the organisation has to show reasonable activity — at least ₹10 lakh of foreign contribution used in the last two financial years.
When is the FCRA annual return due?
Form FC-4 is due by 31 December after the end of the financial year, with the audited statements of the foreign contribution.
Are the FCRA rules changing?
Yes. The FCRA Rules were amended on 22 June 2026 (purpose- and State-specific registration, a reasonable-activity test for renewal, updated eligibility for key functionaries), and an FCRA Amendment Bill, 2026 is before Parliament. We confirm the current rules before each application or filing.