Trust & Societies · FCRA Registration

FCRA registration — receive foreign donations, fully compliant

No Indian NGO can accept a single rupee of foreign funding without FCRA clearance, and the rules tightened sharply in 2020. We secure your FCRA registration or prior permission, set up the mandatory SBI Delhi account, and keep the annual return and the strict do’s-and-don’ts on track so the registration is never at risk.

CA Vijay R Singh, FCA
By CA Vijay R Singh, FCA
ICAI Membership No. 153926  |  FRN 136869W  |  Practising since 2013
Quick summary. The Foreign Contribution (Regulation) Act, 2010 governs foreign donations to Indian non-profits. There are two routes: Registration (valid 5 years, for organisations existing 3+ years that have spent around ₹15 lakh on their objects) and Prior Permission (for a specific donor and project). Since the 2020 amendment, foreign funds must be received only in a designated FCRA account at SBI’s New Delhi Main Branch, cannot be sub-granted to other organisations, and administrative expenses are capped at 20%. The annual return FC-4 is due by 31 December. We handle it end-to-end.

Is this for you?

🌍
Foreign grant coming

An overseas foundation, agency or donor wants to fund you and needs you FCRA-cleared first.

🏢
Established NGO

A trust, society or Section 8 company, 3+ years old, ready to apply for full registration.

📦
One specific project

A newer organisation with a single committed foreign donor, prior permission fits.

🔄
Renewal due

Your FCRA is approaching its 5-year expiry and renewal must be filed in the window.

⚠️
Compliance worry

Unsure about the SBI account, FC-4 or the 20% cap and want it put right before scrutiny.

📋
Suspended / cancelled

Registration is suspended or at risk and you need representation to restore it.

What we actually do

StepWhat happens
Eligibility & routeDecide between full Registration and Prior Permission based on your age, spend and donor.
SBI FCRA accountOpen the mandatory designated FCRA account at SBI New Delhi Main Branch.
DocumentationCompile activity reports, audited accounts, governing documents and office-bearer details.
Online applicationFile Form FC-3A (registration) or FC-3B (prior permission) on the FCRA portal with fee.
Follow-upRespond to queries from the Ministry of Home Affairs through processing.
Ongoing complianceAnnual FC-4 return, separate books, the 20% cap, and renewal before expiry.
The single most common way NGOs lose FCRA is not the application, it is the ongoing rules: receiving foreign funds in the wrong account, sub-granting to another organisation (now prohibited), breaching the 20% admin cap, or missing the FC-4 return. We don’t just register you; we keep you compliant. This pairs with 12AB / 80G registration and our NGO / trust work.

Registration vs Prior Permission

AspectRegistrationPrior Permission
WhoEstablished NGOs (3+ years, ~₹15 lakh spent on objects)Newer NGOs with a specific committed donor
ScopeGeneral, receive from multiple donorsOne named donor and a defined project
Validity5 years, renewableTill the project / amount is utilised
FormFC-3AFC-3B

What you get

Transparent pricing

Government cost (statutory position)

Quoted per engagement

Professional fees depend on the route, the state of your documentation and whether it is a fresh application, renewal or a compliance fix. You receive a clear written quote after a short call, no hidden charges, no published menu.

Schedule a 15-minute call

Why CA-led

Frequently asked questions

Who needs FCRA registration?

Any Indian trust, society or Section 8 company that wants to receive foreign contributions, donations or grants from a foreign source, for a definite cultural, economic, educational, religious or social programme. Without FCRA registration or prior permission, accepting foreign funds is not permitted under the Act.

What is the difference between FCRA registration and prior permission?

Registration suits established organisations, generally those in existence for at least three years that have spent a reasonable amount (around ₹15 lakh) on their core activities, and is valid for five years for receipts from multiple donors. Prior permission suits newer organisations and covers a specific amount from a specific named donor for a defined project.

Do I have to open a bank account in Delhi?

Yes. Since the 2020 amendment, every FCRA-registered organisation must receive foreign contributions only in a designated FCRA account at the State Bank of India, New Delhi Main Branch. You may open further utilisation accounts elsewhere, but the first receipt must come into the SBI Delhi account.

Can I pass foreign funds on to another NGO?

No. The 2020 amendment prohibits transferring foreign contributions to any other person or organisation, including another FCRA-registered NGO. The funds must be used by your organisation for your own programmes. This is a frequent compliance trap that we make sure you avoid.

What are the ongoing FCRA compliances?

Filing the annual return in Form FC-4 by 31 December with audited FCRA accounts, keeping foreign funds in a separate set of books, limiting administrative expenses to 20% of foreign contributions, declaring receipts quarterly on the website, and renewing the registration before its five-year expiry.

How long does FCRA registration take?

It varies with the Ministry of Home Affairs’ processing and any queries raised, and typically takes a few months. Prior permission, being project-specific, can sometimes be quicker. We give you a realistic timeline once we assess your documents and route.

My FCRA is expiring, how does renewal work?

FCRA registration is valid for five years and must be renewed by applying within six months before expiry. If you miss the window, foreign-funding activity has to stop until it is regularised. We track the date and file the renewal in good time.

Is FCRA the same as 12AB or 80G?

No. FCRA governs receiving foreign funds; 12AB gives your NGO income-tax exemption and 80G lets Indian donors claim a deduction. Most NGOs that take foreign money need all three. We handle 12AB and 80G on a dedicated page, often alongside the FCRA work.

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Vijay R Singh & Co., Chartered Accountants · FRN 136869W · ICAI M.No. 153926 · Andheri East, Mumbai, in practice since 2013. References are to the Foreign Contribution (Regulation) Act 2010 and its 2020 amendment. Grant of registration is at the discretion of the Ministry of Home Affairs. General information, not advice until engaged.

© 2026 Vijay R Singh & Co., Chartered Accountants | FRN 136869W | M.No. 153926 | +91 98607 23959 | info@cavijaysingh.com | Andheri East, Mumbai 400069

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