FCRA Registration for NGOs — Registration, Prior Permission and FC-4
An NGO in India can accept foreign contribution only after FCRA registration or prior permission from the Ministry of Home Affairs. Since the 2020 amendment, all foreign contribution must first land in an FCRA account at SBI’s New Delhi Main Branch. We check your eligibility, prepare Form FC-3A or FC-3B, and keep your FC-4 returns and renewals on time.
What it is
FCRA registration is the Central Government’s permission for an Indian organisation to receive foreign contribution, meaning money, articles or securities from a foreign source, on a continuing basis. Without it, a trust, society or Section 8 company that runs a cultural, economic, educational, religious or social programme cannot accept a foreign grant. The one alternative is prior permission for a specific contribution.
The law is the Foreign Contribution (Regulation) Act, 2010, read with the Foreign Contribution (Regulation) Rules, 2011. Section 11(1) deals with registration and Section 11(2) with prior permission. The Foreign Contribution (Regulation) Amendment Act, 2020 added a designated SBI account in New Delhi, Aadhaar for office bearers, a 20% cap on administrative spending and a ban on passing funds to other organisations. Applications are filed online on the Ministry of Home Affairs’ FCRA portal.
Who it applies to
You have three years of work behind you
A trust, society or Section 8 company that has existed for at least three years and spent at least ₹15 lakh on its core activities in the last three financial years, excluding administrative expenses, can apply for registration in Form FC-3A.
You are new, but a donor has committed
Not yet three years old? You can still receive a specific grant through prior permission in Form FC-3B, backed by a commitment letter from the foreign donor.
Your certificate is nearing five years
A certificate of registration is valid for five years. Renewal in Form FC-3C has to be filed within the six months before it expires.
Why it matters
Stay on the right side of the law
Section 11 bars any foreign contribution without registration or prior permission, and a breach can lead to prosecution under Section 35.
Receive overseas grants lawfully
Foreign foundations and companies can fund your programmes directly, with every receipt traceable through one designated account.
Plan five years ahead
Registration runs for five years under Section 12(6). You can plan multi-year programmes with foreign partners instead of seeking permission grant by grant.
Registration vs prior permission
| Registration | Prior permission | |
|---|---|---|
| Section | 11(1) | 11(2) |
| Form | FC-3A | FC-3B |
| Track record | At least three years in existence and ₹15 lakh spent on core activities in the last three financial years, excluding administrative expenses | No three-year condition |
| Key document | Audited accounts and activity reports for three years | Commitment letter from the donor stating the amount and purpose |
| Which donors | Any lawful foreign source | Only the named donor, for the stated amount and purpose |
| Validity | Five years, renewable in FC-3C | Limited to that contribution |
Two quick examples. A Faridabad education trust that has run evening classes since 2021, and whose audited accounts show more than ₹15 lakh of programme spending over three years, can go straight to FC-3A. A Palwal society formed last year, holding a foreign foundation’s letter for a rural health camp, files FC-3B for that one grant.
Documents required
From the organisation
- Registration certificate and trust deed, society bye-laws or memorandum and articles
- PAN of the organisation
- Audited statements of accounts for the last three financial years
- Activity reports for the last three years
- NGO Darpan unique ID
From each office bearer
- Aadhaar numbers of all office bearers, directors or key functionaries
- Passport or OCI card copy for any foreign national among them
- Affidavits from office bearers in the prescribed proforma
For the bank and the donor
- Details of the FCRA account opened at SBI, New Delhi Main Branch
- For prior permission: the donor’s commitment letter with amount and purpose
How it works
Check the three-year and ₹15 lakh test
We read your audited accounts for the last three years and separate core programme spending from administrative costs. The total decides it: FC-3A now, or FC-3B first.
Open the FCRA account at SBI New Delhi
Section 12(1A) requires the FCRA account to be opened before you apply, and its details go into the application. In practice, we prepare the account-opening papers for SBI’s New Delhi Main Branch first, because the application cannot go in without the account details.
File FC-3A or FC-3B on the FCRA portal
We fill in the form, upload the documents and affidavits, enter the office bearers’ Aadhaar details and pay the government fee online.
Reply to the Ministry’s queries
The Ministry of Home Affairs examines the application and may make its own inquiries. We draft the reply to each query raised on the portal.
Set up FCRA books from day one
Once the certificate is granted, we set up separate books for foreign contribution, a tracker for the 20% administrative cap and your FC-4 calendar.
Rules that apply after registration
| Rule | What it means for you |
|---|---|
| FCRA account at SBI, New Delhi Main Branch (Section 17) | All foreign contribution must first arrive here. Local donations never go in. |
| Utilisation accounts | Other accounts in any scheduled bank can keep or spend money moved from the FCRA account. |
| 20% administrative cap (Section 8(1)) | Administrative expenses cannot exceed 20% of the foreign contribution received in a financial year. Before 2020 the limit was 50%. |
| No transfer (Section 7) | You cannot transfer foreign contribution to any other person, including another FCRA-registered NGO. |
| Purpose-bound use | The money is used only for the purpose for which it was received. |
| Annual return (FC-4) | Due within nine months of the end of the financial year, that is, by 31 December. |
Here is the catch: the no-transfer rule surprises NGOs that work through partners. Picture a Ballabgarh Section 8 company that wants to share a foreign grant with a village school run by another trust. It cannot pass the money on. It can hire the teachers and buy the books itself.
Parliament is also considering the Foreign Contribution (Regulation) Amendment Bill, 2026. It was introduced on 25 March 2026 and was with a Joint Parliamentary Committee as of August 2026. If it is passed, we will update this page and our clients.
Timelines
File FC-4 by 31 December
Rule 17 requires FC-4 within nine months of the close of the financial year. For FY 2025-26, that means by 31 December 2026.
Count five years from the grant
Section 12(6) fixes the validity of a registration certificate at five years from the date of grant.
Renew in the last six months
Section 16(1) and Rule 12 require the renewal application in Form FC-3C within the six months before the certificate expires.
What happens if you break the rules
Your certificate can be suspended
Under Section 13, the government can suspend registration for 180 days, extendable by up to another 180 days, while it considers cancelling it.
It can be cancelled
Section 14 allows cancellation of the certificate for violations, after giving the organisation a hearing. Without a valid certificate, Section 11 bars any fresh foreign contribution.
You can be prosecuted
Section 35 provides imprisonment of up to five years, or a fine, or both, for accepting foreign contribution in breach of the Act.
Frequently asked questions
What is the difference between FCRA registration and prior permission?
Registration lets you receive foreign contribution from any lawful foreign source for five years; prior permission covers one specific contribution from one named donor. Registration is under Section 11(1) in Form FC-3A and needs a three-year track record. Prior permission is under Section 11(2) in Form FC-3B and needs a commitment letter from the donor with the amount and purpose. A new NGO can use prior permission first and move to registration once it qualifies.
What are the eligibility conditions for FCRA registration?
Your organisation must have existed for at least three years and spent at least ₹15 lakh on its core activities in the last three financial years, excluding administrative expenses. It must be a registered entity such as a trust, society or Section 8 company with a definite cultural, economic, educational, religious or social programme. Audited accounts for those three years support the claim. If you fall short today, prior permission can still bring in a specific grant.
Where must an NGO open its FCRA account?
At the New Delhi Main Branch of the State Bank of India. Section 17, as amended in 2020, requires foreign contribution to be received only in an account designated as the FCRA account at the SBI branch in New Delhi that the government specifies. You may open other accounts in any scheduled bank to keep or spend the money. Only foreign contribution goes into these accounts, so your local donations stay separate.
How much foreign contribution can be spent on administration?
Not more than 20% of the foreign contribution received in a financial year. Section 8(1) of the Act was amended in 2020 to bring this limit down from 50%. Rule 5 of the FCRA Rules lists what counts as administrative, including salaries, utilities, professional charges and office maintenance. Budget around the 20% ceiling with your donors from the start, and FC-4 will hold no surprises.
Can an FCRA-registered NGO pass foreign funds to another NGO?
No. Since the 2020 amendment, Section 7 bars a registered or prior-permission organisation from transferring foreign contribution to any other person, even another FCRA-registered NGO. Earlier, such transfers were allowed with conditions. If you work with field partners, your own organisation has to spend the money directly, by engaging staff or vendors. We help you design budgets that stay within this rule.
When is the FCRA annual return FC-4 due?
Within nine months of the end of the financial year, so by 31 December. Rule 17 of the FCRA Rules, 2011 requires Form FC-4 to be filed electronically on the FCRA portal. For FY 2025-26 the due date is 31 December 2026. Close the foreign-contribution accounts by October and you have time to fix any gap.
How long is FCRA registration valid and when do I renew?
Registration is valid for five years under Section 12(6). Section 16(1) requires renewal within the six months before the certificate expires, through Form FC-3C on the FCRA portal. The Ministry may make an inquiry at renewal, just as at registration. Diarise the expiry date the day the certificate arrives, and we will start the renewal well inside the window.
Do office bearers need Aadhaar for FCRA registration?
Yes. The 2020 amendment requires the Aadhaar numbers of all office bearers, directors or key functionaries of the applicant organisation. A foreign national among them gives a copy of the passport or OCI card instead. Office bearers also sign affidavits in the prescribed proforma. Collect these early, because one missing Aadhaar holds up the whole application.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
The government fee for FC-3A, FC-3B or FC-3C is paid online on the FCRA portal when the application is submitted. We confirm the current amount for your form in our quote.
Ready to begin?
Send us three years of audited accounts. We will tell you whether to file FC-3A or FC-3B, and what to fix first.