FCRA 2010 — Foreign Contribution Rules & 2026 Amendment Explained
A complete guide for NGOs, trusts, societies and Section 8 companies covering FCRA basics, registration process, annual compliance, the 2020 amendment changes — and now the newly gazetted Foreign Contribution (Regulation) Amendment Rules, 2026 introducing Key Functionary KYC obligations effective 22 June 2026.
FCRA 2010 — India’s Foreign Funding Framework for NGOs
The Foreign Contribution (Regulation) Act, 2010 (FCRA 2010) is the central law governing how Indian organisations — NGOs, trusts, societies, educational institutions, research bodies, and individuals — can receive money, goods, or services from foreign sources. Administered by the Ministry of Home Affairs (MHA), FCRA ensures that foreign funding does not compromise India’s sovereignty, security, or public interest, while permitting legitimate charitable and developmental work.
FCRA replaced the earlier 1976 Act and has since been significantly amended — first by the FCRA Amendment Act, 2020, and now by the Foreign Contribution (Regulation) Amendment Rules, 2026, gazetted on 22 June 2026 (S.O. 3272(E)). This blog covers the full framework from basics to the latest 2026 changes that every registered organisation must immediately act on.
Any Indian person or organisation that wants to receive a contribution from any foreign source — whether a donation, grant, gift, subscription, or delivery of goods/services — must either be registered under FCRA or have obtained specific prior permission from the MHA before receiving a single rupee of foreign money. There are no exceptions.
Who Needs FCRA Registration? — Applicability & Exemptions
- Any NGO, trust, society, or Section 8 company receiving foreign grants, donations, or subscriptions
- Educational institutions, hospitals, research organisations funded from abroad
- Media houses, publishers, journalists receiving foreign hospitality
- Trade unions, clubs, political parties — if they wish to receive FC (most are prohibited from receiving it)
- Political parties and their affiliates — absolute bar, no exceptions
- Election candidates and their agents
- Government employees, judges, and public servants
- Any person or association put on the “prior permission” list by MHA
Two Routes to Receive Foreign Contribution
| Route | Form | Best For | Validity | Govt Fee |
|---|---|---|---|---|
| FCRA Registration | FC-3A | Established organisations with ≥3 years existence and ₹15 lakh spent on core activities in past 3 years | 5 years (renewable) | ₹5,000 |
| Prior Permission (PP) | FC-3B | New organisations / first-time FC recipients / specific project grants | Single purpose / project | ₹2,000 |
| Renewal | FC-3C | Renewal before expiry of 5-year certificate — must apply 6 months before expiry | Fresh 5 years | ₹10,000 |
Step-by-Step FCRA Registration
Organisation must be legally registered (Society/Trust/Section 8 Co.), must exist for at least 3 years, and must have spent at least ₹15 lakh on charitable/social activities in the preceding 3 years. Produce audited accounts to prove this.
Since 2021, all foreign contributions must be received exclusively at the FCRA Designated Account at SBI New Delhi Main Branch (IFSC: SBIN0000691). Open this account before filing. It is exclusively for receiving FC — funds must then be transferred to your organisation’s utilisation account.
Every office bearer, trustee, director, and key functionary of the organisation must have an Aadhaar number. Foreign nationals must provide their passport as equivalent. This was mandated from 2020 and is further reinforced by the 2026 amendment.
File the application at fcraonline.nic.in. Upload all required documents — registration certificate, PAN, audited accounts, activity report, office bearer details with Aadhaar, bank account details, and organisational details. Pay ₹5,000 government fee online.
The MHA verifies the application including field verification by the District Collector/IB. Processing takes 90 to 120 working days. Additional documents may be requested. The MHA may accept, reject, or seek clarification.
On approval, an FCRA certificate is issued with a unique FCRA Registration Number. Immediately begin all compliance obligations — quarterly online reporting, annual FC-4 return, intimation of changes (address, bank, office bearers), and now Key Functionary KYC under the 2026 amendment.
Key Changes from the 2020 Amendment — Still in Force
The FCRA (Amendment) Act, 2020, which took effect from September 2020, introduced the most significant overhaul of the FCRA framework since 2010. These provisions continue to apply alongside the new 2026 rules:
🆕 Breaking — Foreign Contribution (Regulation) Amendment Rules, 2026
The Central Government, in exercise of powers under Section 48 of FCRA 2010, has notified the Foreign Contribution (Regulation) Amendment Rules, 2026 vide Gazette Extraordinary dated 22 June 2026 (S.O. 3272(E)). These rules came into force immediately on the date of publication.
If your NGO, trust, society, or Section 8 company holds an active FCRA registration, you must act on these three items immediately:
1. Map your Key Functionaries: Identify every person who falls within the new definition — directors, trustees, CEO, CFO, COO, board members, governing council members, and office bearers.
2. File FC-6G for any recent or pending changes: If any Key Functionary has recently changed (joined or left) and was not previously intimated to MHA, file Form FC-6G on the FCRA portal immediately. Rule 9A requires prior intimation — delay may be treated as non-compliance.
3. Complete Aadhaar KYC for all Key Functionaries: Log in to fcraonline.nic.in and ensure every Key Functionary has completed Aadhaar-based biometric verification on the portal. Foreign nationals must submit passport details instead.
Complete Annual Compliance Calendar for FCRA-Registered Organisations
Critical Compliance Rules Under FCRA 2010
| Rule / Provision | Requirement | Consequence of Breach |
|---|---|---|
| One-Account Rule (2020) | All FC must be first received at SBI New Delhi Main Branch designated FCRA account (IFSC: SBIN0000691) | Entire amount treated as received without permission — registration cancelled |
| Admin Expense Cap (2020) | Maximum 20% of FC in any FY may be used as administrative expenses | Excess treated as misuse; grounds for cancellation |
| No Sub-Granting (2020) | FC funds cannot be transferred to any other person/organisation, even if FCRA-registered | Criminal offence; cancellation; imprisonment up to 5 years |
| Separate Accounts | Separate books of accounts for FC receipts and utilisation; must not be mixed with domestic funds | Penalty and suspension |
| Purpose Restriction | FC must be used only for the purpose specified at the time of registration or prior permission | Cancellation and recovery of FC amounts |
| Aadhaar Mandatory (2020 + 2026) | Aadhaar of all Key Functionaries must be on FCRA portal; biometric KYC now required (2026) | Registration not valid; may be treated as incomplete application |
| Key Functionary Intimation (2026 NEW) | Prior intimation via FC-6G for every change in Key Functionary under Rule 9A | Non-compliance with amended FCRA Rules — penalty and possible suspension |
| Annual FC-4 Return | File by 31 December each year; nil return mandatory if no FC received | Registration treated as lapsed; cancellation after 2 consecutive defaults |
Consequences of FCRA Non-Compliance
FCRA at a Glance — All Key Numbers & Deadlines
| Item | Detail |
|---|---|
| Governing Law | Foreign Contribution (Regulation) Act, 2010 + Amendment Act 2020 + Amendment Rules 2026 |
| Regulator | Ministry of Home Affairs (MHA), Government of India — fcraonline.nic.in |
| Registration Fee | ₹5,000 (new FC-3A); ₹2,000 (prior permission FC-3B); ₹10,000 (renewal FC-3C) |
| Eligibility | 3+ years existence; ₹15 lakh spent on core activities in last 3 years |
| Validity | 5 years (renewable); apply for renewal 6 months before expiry |
| Designated Bank | SBI New Delhi Main Branch ONLY (IFSC: SBIN0000691) — mandatory from 2021 |
| Admin Cap | 20% of FC may be used for administrative expenses (reduced from 50% in 2020) |
| Annual Return | Form FC-4 — due 31 December every year (nil return mandatory) |
| Quarterly Reporting | Within 15 days of each quarter end — online on FCRA portal |
| Key Functionary KYC (NEW 2026) | Aadhaar biometric on FCRA portal; FC-6G prior intimation for every change |
| Latest Amendment | Foreign Contribution (Regulation) Amendment Rules, 2026 — S.O. 3272(E), 22 June 2026 |
2. Foreign Contribution (Regulation) Act, 2010 — Sections 3 (prohibitions), 6 (registration), 11 (prior permission), 12 (registration process), 15 (bank account), 17 (annual return), 18 (intimation), 37 (penalties), 48 (rule-making power)
3. Foreign Contribution (Regulation) Rules, 2011 — Rules 9 (intimation of change), 13 (Aadhaar requirement), forms FC-3A/3B/3C/4/6
4. Foreign Contribution (Regulation) Amendment Rules, 2026 — S.O. 3272(E), Gazette of India (Extraordinary), 22 June 2026 — New definition “Key Functionary”, new Rule 9A, new Form FC-6G, amended Rule 13 on Aadhaar biometric KYC
5. FCRA (Amendment) Act, 2020 — Aadhaar mandatory; admin cap reduced to 20%; sub-granting banned; SBI New Delhi designated account; summary enquiry powers
6. FCRA (Amendment) Rules, 2022 — Renewal procedures revised; online application improvements
7. FCRA Designated Account: State Bank of India, New Delhi Main Branch — IFSC: SBIN0000691