The document discusses the Foreign Contribution Regulation Act (FCRA) of 2010 in India. It provides information on: - What FCRA is and the types of organizations that must register under it if receiving foreign donations. - The two types of FCRA registration: proper registration which requires an organization to have 5 years of audited financial statements and spend a minimum of 10 lakhs in the last 3 years, and prior permission for newly registered organizations. - Eligibility criteria for FCRA registration which includes being a non-profit registered under certain acts. - Documentation required for registration like audited financial statements, activity reports, and resolutions. - Validity of registration

1. FCRA
REGISTRATION
Presented By: Urooj Fatima

2. FCRA
WHAT IS FCRA, 2010?
 FCRA stands for Foreign Contribution Regulation
Act, 2010 and is handled by the Ministry of Home
Affairs.
 Any Charitable Organization such as Trust, Society or
Section 8 Company incorporated under Companies Act
of 2013 that wishes to receive foreign donations or
funds or resources must register under FCRA, 2010.
 Sec 6 mentions that any organization having a Definite
Cultural, Social, Educational, Religious Or
Economic Motive Can Accept Foreign Donations Only
After Obtaining FCRA Registration
 The primary objective of FCRA registration is to
Legalize the receipt of any foreign contribution by
domestic entities and for ensuring the Proper
Utilization of such funds for the specified objective
Foreign Contribution Regulation
Act, 2010

3. TYPES OF
FCRA
REGISTRATION
FCRA Registration can be
categorized in two types:
Proper FCRA
Prior Permissions

4. F
PROPER FCRA
REGISTRATION
 T H E A P P L I C A N T M U S T
B E R E G I S T E R E D
E N T I T Y A N D
O P E R A T I N G F O R
M I N I M U M P E R I O D O F
5 Y E A R S . T H A T I S I T
M U S T H A V E A U D I T E D
B A L A N C E S H E E T F O R 5
Y E A R S
 T H E O R G A N I S A T I O N
M U S T H A V E S P E N T
M I N I M U M 10 L A K H
R U P E E S I N T H E L A S T 3
Y E A R S F O R A T T A I N M E N T
O F I T S M A I N O B J E C T S
F O R W H I C H T H E E N T I T Y
W A S R E G I S T E R E D .
E X C L U D I N G
A D M I N I S T R A T I V E
E X P E N S E S
 THE APPLICANT I S ALSO
REQUIRED TO SUBMIT LAST
3 Y EARS FI NANCIAL
S TATEMENTS .
 THESE FINANCIA L
STATEMENTS MUST BE
A UDI TED B Y Q UA LIFIED
CHA RTERED A CCO UNTANT .

5. PRIOR
PERMISSION
 If The Newly Registered Entity Is
Willing To Receive A Foreign
Contribution Or Foreign Grants
Shall Apply For Prior Permission
 During Applying For The Same, It
Shall Give The Details Relating To
A Foreign Owner Who Is
contributing the fund
 Amount Of Foreign Contribution
Received Shall Be Utilized Only
For Specified Purpose.

6. ELIGIBILITY
CRITERIA
FOR FCRA
THE APPLICANT MUST BE A NON-PROFIT ORGANIZATION
REGISTERED AND OPERATING UNDER ANY OF THE FOLLOWING
STATUTES:

8. NON ELIGIBILITY CRITERIA FOR FCRA:

9. DOCUMENT
REQUIREMENT
FOR FCRA
FOR
REGISTRATION

10.  Self-certified copy of registration
certificate/Trust deed etc., of the applicant
association.
 Copy of PAN of the NGO. Self-certified
copy of relevant pages of
MOA/AOA/Deed reflecting the main
objects of the association.
 Jpg file of signature of the chief
functionary.
 Activity Report of last three years.
For FCRA
Documents

11.  Copies of audited Assets and Liabilities,
Receipt and Payment, Income and
Expenditure statement etc. of last 3 years
reflecting the expenditures.
 Detail about the current and past
management of the trust. Annual report of
the NGO and details of work done in past 3
years.
 A true copy of the resolution passed by
the Governing Body of the NGO.
 A Copy of certificate issued by the Income
Tax Authority under 80G & 1
2A of the
Income Tax Act. 80G and 12A provide tax
exemption to NGO’s under the Income Tax
Act

12. VALIDITY FOR FCRA REGISTRATION
UNDER NORMAL COURSE
V
A
L
I
D
I
T
Y
In this case, the registration is
valid for a period of 5 Years
from the date of approval.

13. Compliances Required after FCRA
Registration
The Entity must file an annual return in prescribed form FC-4 online through the
official website of https://fcraonline.nic.in along with following documents
certified by chartered Accountant shall be annexed with FC-4:
Scanned copy Income Statement
Scanned copy of Balance Sheet
Statement of the foreign receipt
Payments and expenditure incurred by an entity

14. REGISTRATION FEE
For Registration The Association Is Required To Pay A Fee Of Rs.
10,000/-, For Prior Permission, The Fee Is Rs. 5,000/- And For
Renewal, The Fee Is Rs 5000/- Only
The Due Date Of Filing An Annual Return By The FCRA Registered Entity
FC-4 Is The Annual Compliance Filed Within The End Of 9 Months
From The End Of The Financial Year, I.E., This Shall Be Filed On Or
Before The 31st Day Of December Every Year.

15. CANCELLATIONOFFCRA
REGISTRATION
T H E N G O F A I L S T O
S U B M I T R E Q U I R E D
C O M P L I A N C E S U N D E R
F O R E I G N C O N T R I B U T I O N
( R E G U L A T I O N ) A C T , 2 0 10
O R A N Y O T H E R
R E G U L A T I N G L A W S .
I F T H E R E I S A N Y
A L L E G A T I O N O R
C O M P L A I N T M A D E A G A I N S T
T H E O R G A N I Z A T I O N
S T A T I N G W R O N G D O I N G S I N
T H E O P E R A T I O N O F T H E
O R G A N I Z A T I O N .
T H E F O R E I G N
C O N T R I B U T I O N
R E C E I V E D B Y T H E N G O IS
N O T U T I L I Z E D F O R
T H E P U R P O S E S T A T E D I N
T H E F C R A
R E G I S T R A T I O N
A P P L I C A T I O N .

16. .
FAQ’S
Q2. What is the minimum expenditure that a organization needs so that he can register under FCRA, 2010?
Q1. How does a person obtain permission to accept Foreign Contribution?
Ans: There are two modes of obtaining permission to accept foreign contribution
according to FCRA, 2010:
 i. Proper Registration
 ii. Prior Permission
The Organisation Must Have Spent Minimum 10 Lakh Rupees In The Last 3 Years For Attainment Of Its
Main Objects For Which The Entity Was Registered.

17. .
FAQ’S
Q.3 WHO CAN RECEIVE FOREIGN CONTRIBUTION?
Ans. Any Organisation can receive foreign contribution subject to the following conditions:-
a) It must have a definite cultural, economic, educational, religious or social programme.
b) It must obtain the FCRA registration/prior permission from the Central Government
c) It must not be prohibited under Section 3 of FCRA, 2010.
Q.4 What Is The Due Date Of Filing An Annual Return By The FCRA Registered Entity ?
Ans. FC-4 is filed within the end of 9 months from the end of the financial year and shall be filed
on or before the 31st day of December every year.

18. Thank You