FCRA registration is mandatory for any NGO, trust, society or Section 8 company that wants to receive foreign contribution in India. It is granted by the Ministry of Home Affairs under the Foreign Contribution (Regulation) Act, 2010 and the Foreign Contribution (Regulation) Rules, 2011. The rules were amended on 22 June 2026, so this page explains both the continuing framework and what changed, and flags points to confirm on the official portal.
What is FCRA registration?
The Foreign Contribution (Regulation) Act, 2010 regulates the acceptance and use of foreign contribution, meaning donations, grants and other funds from foreign sources, so that they are not used in ways that harm national interest. A person or organisation with a definite cultural, economic, educational, religious or social programme can receive foreign contribution only after getting either an FCRA registration or a one-time prior permission from the Ministry of Home Affairs. Registration is for continuing receipt, while prior permission is for a specific donor and a specific purpose.
The Act was amended in 2020, and the Rules were amended again on 22 June 2026 through S.O. 3272(E) for the Rules and S.O. 3287(E) for penalties. As per summaries by KPMG, IDR and EY, the amendments make registration purpose-specific and geography-specific. An applicant now picks its purposes from a Schedule under five heads (religious, cultural, economic, educational and social) and names the States or Union Territories where it will work, and there is an additional Rs 300 for each added purpose or State. Existing registrations must file FC-6F to state their purposes and States, and a summary dated after the notification gives 21 June 2027 as the deadline.
FCRA is a serious compliance area, and the rules change often. We have summarised what we could verify and marked what needs a check against the S.O. text or the portal. The official MHA FCRA portal at fcraonline.nic.in is the final source. A Ministry-launched FCRA 2.0 portal was reported on 30 June 2026, with Aadhaar-based login, e-signatures and links to PAN and NGO Darpan, so confirm which portal handles your application when you file.
Who needs FCRA registration?
You need it if your organisation intends to accept foreign contribution regularly. Typical cases:
- Registered trusts, societies and Section 8 companies that receive grants or donations from foreign donors.
- NGOs that work with international foundations, UN bodies, overseas charities or diaspora donors.
- Organisations that receive foreign funds for education, health, relief, research or cultural work.
- Organisations that receive funds through intermediaries or aggregators, where the 2026 rules require donor details to be disclosed.
- Organisations that need only a one-off grant and may prefer prior permission in FC-3B over registration.
Benefits of FCRA Registration
Lawful receipt of foreign funds
Registration is the legal route to receive foreign contribution for your registered purposes.
Donor confidence
International donors usually ask for an FCRA registration number before making a grant to an Indian NGO.
Five-year validity
Registration is valid for five years under section 12(6), subject to compliance and timely renewal.
Defined purpose and area
Under the 2026 amendments, you state your purposes and States, which gives a clear record of what you may do with foreign funds.
Structured reporting
Annual returns and utilisation records create a discipline that also helps with audits and other grants.
Eligibility and key conditions
Eligibility is assessed by the Ministry of Home Affairs and has several limbs. The points below are from secondary summaries and the 2026 amendment summaries; confirm against the Act and Rules text.
- The organisation should be a registered trust, society or Section 8 company with a definite cultural, economic, educational, religious or social programme.
- As per section 12(4)(b), as reported, it should have been in existence for three years and spent Rs 15 lakh on core activities in the last three financial years, with scope for a waiver.
- Key functionaries must have Aadhaar under section 12A, and the 2026 rules define the key functionary in rule 2(1)(ca) to include directors, partners, trustees, a Karta, office-bearers and any person controlling management.
- An association with a foreign national, other than a person of Indian origin or an OCI, as key functionary is ordinarily not eligible unless the Central Government exempts it.
- Foreign contribution cannot be used for proselytisation, and purposes must be chosen from the Schedule.
- Under rule 14A, as summarised, an association must utilise Rs 10 lakh of foreign contribution over the last two financial years to be considered as carrying out reasonable activity, failing which registration may be cancelled.
Documents required
Entity documents
- Certificate of registration of the trust or society, or certificate of incorporation and licence of the Section 8 company
- Trust deed, memorandum and bye-laws, or MoA and AoA
- PAN of the organisation
- 12A and 80G or equivalent tax registration documents
Key functionary documents
- Identity, address, PAN and Aadhaar details of all key functionaries, including office-bearers and members of the governing body
- Passport or OCI details for any foreign-origin functionary, where applicable
- Governing body resolution authorising the application
Activity and financial documents
- Audited annual statements for the last three financial years and activity reports showing core activity spending
- Evidence of the programme, purposes and States where you will work
- Details of the organisation's website and social media accounts, which the 2026 amendment summaries say must be disclosed
- Details of the foreign donor and the proposed contribution, where a donor letter or commitment exists
- Bank details, including the proposed designated FCRA account
Step-by-step FCRA registration process
The application is online on the MHA portal. Because the portal and forms were updated in 2026, check the current form and checklist before you begin.
Check eligibility and track record
Confirm the three-year existence, spending on core activities, valid tax registrations and that no key functionary is ineligible. Fix gaps before you file.
Choose purposes and States
Select the purposes from the Schedule's heads (religious, cultural, economic, educational, social) and list the States or Union Territories. Each extra purpose or State carries an additional Rs 300.
Open the designated FCRA account
Under section 17, foreign contribution must be received in a designated account at the State Bank of India, New Delhi Main Branch, 11 Sansad Marg, New Delhi. Open it, or confirm how it will be opened, before filing.
Prepare the application in FC-3A
Fill in the registration application, with key functionary details, governing body resolution, account details and documents. For one-time funds from a specific donor, FC-3B for prior permission applies instead.
Pay the fee and submit
Pay the registration fee as the portal displays it and submit the application with the digital or Aadhaar-based verification the portal requires.
Respond to queries and any inquiry
The Ministry may seek clarification or conduct an inquiry. Reply within the time given and keep supporting documents ready.
Receive the certificate
On approval you get the FCRA registration certificate with a number. Begin receiving foreign contribution only in the designated account.
Set up compliance routines
Put in place quarterly disclosure of receipts on the website or portal as the Rules require, separate books and the annual return in FC-4.
Government fees
The June 2026 amendment added a Rs 300 fee for each additional purpose or State or UT beyond the first. We could not reconfirm the base registration fee after the amendment. The older figures below come from secondary sources for the earlier rules and must be checked on the portal.
| Item | Amount | Note |
|---|---|---|
| Additional purpose or State/UT (2026 amendment) | Rs 300 each | As summarised in MBG, KPMG and IDR coverage of the June 2026 rules |
| Registration (rule 9(4)(b)) as reported for earlier rules | Rs 10,000 | Secondary sources; confirm the base fee after the 2026 amendment on the portal |
| Prior permission (rule 9(4)(a)) as reported | Rs 5,000 | Secondary sources; confirm on the portal |
| Renewal (rule 12(4)) as reported | Rs 5,000 | Late renewal fee of an additional Rs 5,000 under rule 12(8), as reported |
| Revision (rule 20) as reported | Rs 3,000 | Secondary sources; confirm on the portal |
Professional charges are quoted separately after reviewing your case. Government fees are paid directly to the authority.
How long does it take?
There is no fixed time that we can quote. The Ministry may ask for clarifications, and may conduct a field inquiry as part of the process, so the duration depends on the completeness of your documents and how quickly you reply. Plan the application well before you need to receive funds, and do not accept foreign contribution before registration or prior permission is in place.
| Stage | Typical time |
|---|---|
| Preparation of documents and account | Depends on your records and the bank |
| Ministry scrutiny, queries and any inquiry | Depends on the Ministry and your responses |
| Renewal application window | Within 6 months before expiry |
Validity and renewal
Registration is valid for five years under section 12(6), as reported. Renewal is in FC-3C and should be filed in the six months before expiry. A late renewal fee applies, as reported for the earlier rules. Under the 2026 rules, as summarised, renewal requires evidence that Rs 10 lakh was utilised over the last two financial years. Existing registrants must also file FC-6F by 21 June 2027, as reported, to state their purposes and States. Check the notified dates before relying on this.
Compliance after registration
- Receive foreign contribution only in the designated FCRA account at SBI New Delhi Main Branch, and use a separate utilisation account where permitted.
- File the annual return in FC-4 by 31 December for the preceding financial year; a new FC-4 format applies from FY 2025-26 with social media handles, donor details and the auditor's UDIN.
- Disclose donor details where funds come through intermediaries or aggregators, as the 2026 amendment requires.
- File FC-6F to state or change purposes and States, supported by a governing body resolution, and file FC-3BB for later instalments under prior permission after 75 percent utilisation of the previous one.
- Observe the administrative expense cap in section 8 (20 percent, as we recall from the 2020 amendment) and the ban on transferring foreign contribution to other organisations under section 7; verify both.
- Keep separate books, audited statements and records of utilisation, and display receipts as the Rules direct.
- Intimate changes in key functionaries, address, bank account or constitution within the time the Rules set, and maintain your tax and company filings; see 12A and 80G registration and NGO Darpan registration.
FCRA registration vs prior permission
| Point | Registration (FC-3A) | Prior permission (FC-3B) |
|---|---|---|
| Use | Continuing receipt of foreign contribution | A specific amount from a specific donor for a specific purpose |
| Validity | 5 years, renewable in FC-3C | For the permitted contribution only |
| Fee as reported for earlier rules | Rs 10,000 | Rs 5,000 |
| Later instalments | Not applicable | FC-3BB after 75 percent utilisation, under the 2026 rules |
| Suited for | Organisations that expect regular foreign funding | One-time or limited foreign grants |
Common mistakes and rejection reasons
Receiving foreign funds before approval
Accepting foreign contribution without registration or prior permission is a violation, even if the money is meant for a good cause.
Not meeting the track-record test
A young organisation that has not spent the required amount on core activities may be refused, unless a waiver applies.
Wrong or generic purposes and States
Under the 2026 rules, funds used outside the registered purpose or State attract penalty. Choose these carefully and file FC-6F for changes.
Foreign key functionaries
A foreign national who is not a person of Indian origin or an OCI as a key functionary makes the organisation ordinarily ineligible.
Using the wrong bank account
Foreign contribution that lands in an ordinary account instead of the designated account creates a compliance problem.
Late or incomplete FC-4
Missing the 31 December deadline or leaving out the required details, such as donor information and the UDIN, can attract action.
Ignoring the renewal window
Registration lapses if not renewed on time. Apply within six months before expiry.
Penalties for non-compliance
FCRA penalties are serious and can include cancellation of registration, prohibition on receiving funds, and prosecution for offences. The June 2026 summaries describe a penalty of Rs 1 lakh or 30 percent, whichever is higher, for misuse of foreign contribution, use outside the registered purpose or State, or speculative use, plus 100 percent of returns in the case of speculation. We have not verified the section-wise criminal provisions, so we do not list them here.
| Default | Consequence | Provision |
|---|---|---|
| Misuse, use outside the registered purpose or State, or speculative use of foreign contribution | Rs 1 lakh or 30 percent of the amount, whichever is higher; plus 100 percent of returns for speculative use | S.O. 3287(E), 22 June 2026, as summarised by KPMG, IDR and EY |
Practitioner tips
- Treat the designated SBI account as a project of its own. Start the paperwork early, because banking steps are often what hold up an otherwise complete file.
- Pick purposes and States based on where you realistically plan to work in the next five years, since a change later needs FC-6F and a governing body resolution.
- Keep an FCRA tracker listing each donor, amount, receipt date, utilisation and the purpose code. It makes FC-4 and any inquiry much easier.
- Review the governing body and key functionary list for foreign nationals before applying, as this is a threshold eligibility issue under the 2026 rules.
- If you only need one grant from a known donor, compare prior permission in FC-3B with full registration before deciding.
How Lawgical Guru helps
Eligibility and readiness review
We check your track record, spending, tax registrations and key functionaries against the FCRA conditions before you file.
Purpose and State planning
We help you choose the purposes and States for the application in line with the 2026 rules.
Application preparation
We prepare the FC-3A or FC-3B application, governing body resolution and supporting documents.
Responding to Ministry queries
We help you draft replies to clarifications and keep your documents ready for any inquiry.
Ongoing compliance
We support FC-4 annual returns, FC-6F filings, renewal in FC-3C and record-keeping for utilisation.
FCRA Registration: frequently asked questions
What is FCRA registration?
It is the registration granted by the Ministry of Home Affairs under the Foreign Contribution (Regulation) Act, 2010 to an NGO, trust, society or Section 8 company so that it can receive foreign contribution. Without registration or prior permission, receiving foreign funds is not allowed.
Which form is used for FCRA registration?
FC-3A is the registration application under the 2011 Rules. FC-3B is for prior permission, FC-3C for renewal, FC-6F for purposes and States under the 2026 amendments, FC-3BB for later instalments, and FC-4 for the annual return. Confirm current forms on the portal.
How long is FCRA registration valid?
Five years under section 12(6). Renewal is filed in FC-3C within the six months before expiry, and a late fee applies for delay. Under the June 2026 rules, renewal is linked to utilisation of Rs 10 lakh over the last two financial years.
What changed in the FCRA rules in June 2026?
The Ministry notified amendments on 22 June 2026. Registration became purpose-specific and State-specific, with Rs 300 for each additional purpose or State, FC-6F was introduced, later instalments need FC-3BB, key functionary was defined, and FC-4 now asks for social media and donor details.
What is the eligibility for FCRA registration?
As reported, the organisation should have existed for three years and spent Rs 15 lakh on core activities in the last three years, with a waiver possible. Key functionaries need Aadhaar, and foreign nationals other than PIO or OCI are ordinarily not eligible as key functionaries.
What is the designated FCRA account?
Foreign contribution must be received in a designated account at the State Bank of India, New Delhi Main Branch, 11 Sansad Marg, New Delhi, under section 17 as amended in 2020. Funds can then be used from a utilisation account as the Rules permit.
What is the fee for FCRA registration?
The 2026 amendment adds Rs 300 for each additional purpose or State. Secondary sources reported Rs 10,000 for registration under the earlier rules, but we could not reconfirm the base fee after the amendment, so check the portal before you pay.
What is FC-6F?
FC-6F is the form to state or modify the purposes and the States or Union Territories of work. Existing registrants must file it, and a summary says the deadline is 21 June 2027. Later changes also need FC-6F with a governing body resolution.
When is the FCRA annual return due?
FC-4 is due by 31 December for the preceding financial year. From FY 2025-26 a new format applies, which asks for the website and social media accounts, donor details including intermediaries, activity reports and a UDIN on the auditor's certificate.
Can a newly registered NGO get FCRA registration?
A new organisation may not meet the three-year existence and Rs 15 lakh core-activity spend as reported, unless a waiver applies. It may consider prior permission in FC-3B for a specific grant. Take advice on your facts before applying.
Reviewed by Satyam Gupta, Company Secretary (CS) & Advocate
8+ years of industry experience. This page was last reviewed on 16 October 2026 against the official sources below. Rules and fees change — confirm on the official portal before you apply.