An association/person, having a definite cultural, economic, educational, religious or social programme may accept foreign contribution by obtaining a certificate of FCRA registration from the Central Government.

The association applying for FCRA registration –

♦ Must be a society registered under Societies Registration Act, 1860 or a trust registered under Indian Trusts Act, 1882 or a company registered under section 8 of The Companies Act, 2013 etc.

♦ Must be in existence for at least three years

♦ Must have undertaken reasonable activity for the benefit of the society, in the field for which the foreign contribution is proposed to be utilised

♦ Must have spent at least Rs.15 lac during the last three years towards the activities for which registration applied for.

To comply with the minimum threshold of Rs.15 lac towards expenditure:

  • Any expenditure which is administrative in nature must be excluded
  • The association may include its capital investment in assets like land, building, other permanent structures, vehicles, equipments etc. provided the Chief Functionary of the association have given an undertaking that –
  • These assets shall be utilized only for the FCRA activities; and
  • The assets will not be diverted for any other purpose till the organization holds FCRA registration.

Eligibility Criteria for grant of FCRA Registration

Fulfillment of 3 Master Conditions for getting FCRA Registration

For getting FCRA registration, fulfilment of the following three conditions is absolutely essential –

Condition – 1

The applicant –

  • Is not fictitious or benami;
  • Has not been convicted or even prosecuted –
  • For indulging in activities aimed at conversion through force or inducement, either directly or indirectly, from one religious faith to another;
  • For creating communal tension or disharmony in any specified district or any other part of the country;
  • Has not been found guilty of diversion or mis-utilisation of its funds;
  • Is not engaged or likely to engage in propagation of sedition or advocate violent methods to achieve its ends;
  • Is not likely to use the foreign contribution for personal gains or divert it for undesirable purposes;
  • Has not contravened any of the provisions of this Act;
  • Has not been prohibited from accepting foreign contribution;
  • The person has neither been convicted under any law for the time being in force nor any prosecution for any offence is pending against him

Condition – 2

The acceptance of foreign contribution by the association/ person is not likely to affect prejudicially –

  • The sovereignty and integrity of India;
  • The security, strategic, scientific or economic interest of the State;
  • Freedom and fairness of election to any Legislature;
  • The public interest;
  • Friendly relation with any foreign State;
  • Harmony within religious, racial, social, linguistic, regional groups, castes or communities

Condition – 3

The acceptance of the foreign contribution shall not –

  • Lead to incitement of an offence;
  • Endanger the life or physical safety of any person

Pre-requisites for FCRA Registration

1. Registration of NITI Aayog i.e. registering yourself at NGO Darpan Portal

2. Opening of exclusive designated bank account i.e. “FCRA Account” in the New Delhi Main Branch of SBI

Application for FCRA Registration

An application for grant of FCRA registration is to be submitted online in Form FC-3A, accompanied with prescribed documents and fees amounting to Rs. 10,000/-.

Documentation Checklist for FCRA Registration

  • Self–Certified copy of Registration Certificate of the Association
  • Self–Certified copy of the relevant pages of memorandum of person/association and/or the articles of person/association, showing its main aims and objects.
  • Activity Report for the last three years
  • Audited Statement of accounts for the last three years
  • An Affidavit executed by each office bearer, key functionary and member
  • Image of the signature of Chief Functionary
  • Image of the Seal of Association

Key Details to be filled in FCRA Registration Form

  • Darpan ID
  • PAN (Permanent Account Number) of the person/association
  • Details of “FCRA Account”
  • Registration details under the relevant Act
  • Expenditure incurred in last three years towards activities for which registration applied for
  • Nature of the person/association- religious, cultural, economic, etc. and its main aims and objects
  • Aadhar Number and PAN of all office bearers, directors or other key functionaries
  • If any of the office bearer, director or key functionary is a foreigner (including PIO/OCI card holder), details thereof

Renewal of FCRA Registration

The validity period of the registration certificate is five years. An application for renewal of the certificate shall be made in Form FC-3C, within six months before the expiry of the period of certificate, accompanied with fees of Rs. 5,000/-

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Qualification: Student - CA/CS/CMA
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Location: Rohtak, Haryana, India
Member Since: 17 Jan 2022 | Total Posts: 1

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