What is the eligibility for FCRA registration?

Short answerTo get FCRA registration, an NGO generally must have existed for at least 3 years and spent a reasonable amount on its core activities in that time. Newer organisations that have a specific foreign grant lined up can instead apply for prior permission.

3-year track record

Plus a minimum spend on genuine activities over those years. Confirm the current spend threshold.

Newer NGOs: prior permission

A specific donor and project can be approved via prior permission.

Meeting the track-record test, and the alternative

The core eligibility for full FCRA registration is a genuine track record: the organisation should normally have been registered and operating for at least three years and have spent a reasonable amount — a minimum laid down in the rules — on its core charitable activities over those years, demonstrated through audited accounts. The idea is that registration goes to established, functioning NGOs, not freshly-formed shells. Newer organisations, or those without the spend history, aren’t shut out: where they have a specific foreign donor and a defined project in view, they can apply for prior permission, which approves that particular contribution and purpose rather than granting open-ended eligibility. Beyond the track record, the office-bearers must satisfy fit-and-proper conditions (no relevant convictions or prosecutions, not engaged in activities against the public interest), and the organisation must have a clear charitable, religious, educational, economic, social or cultural purpose. The designated SBI New Delhi FCRA account is needed in either route. So the practical question for a young NGO is usually whether to wait until it has the three-year record for full registration, or to proceed now via prior permission for a known grant. Confirm the current spend threshold and conditions, which the FCRA rules set and have revised.

Talk to CA Vijay R Singh

Want to check your FCRA eligibility? You can message him directly, or book a short call to talk through your situation.

This answer is general information for trusts and societies, not tax or legal advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.

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