# FCRA Registration & Prior Permission

> An NGO needs FCRA registration or prior permission from the Ministry of Home Affairs to receive foreign contributions. Registration requires at least three years of existence and ₹15 lakh spent on core activities in the last three years; newer NGOs can seek prior permission for a specific grant from a specific donor. All foreign contributions must first be received in the designated FCRA account at SBI, New Delhi Main Branch. Registration is valid for five years.

Practice: NGO, Trust & Section 8 — https://www.industax.com/services/ngo-trust/

FCRA compliance is strict: administrative expenses are capped at 20% of foreign contributions, sub-granting to other NGOs is prohibited, office bearers must provide Aadhaar, and changes in key details must be reported. The FCRA (Amendment) Rules, 2026, effective 22 June 2026, added further reporting obligations that we build into your calendar.

We prepare the registration or prior-permission application, open and link the FCRA account, set up separate books, and handle renewals well before expiry.

## Key facts

| Item | Detail |
| --- | --- |
| Registration eligibility | 3 years' existence; ₹15 lakh spent in 3 years |
| New NGOs | Prior permission for a specific grant |
| Receiving account | FCRA account, SBI New Delhi Main Branch |
| Admin expense cap | 20% of foreign contribution |
| Validity | 5 years; renew before expiry |

## Who needs this

- NGOs with foreign donors or grants
- NGOs renewing FCRA
- NGOs with compliance gaps under FCRA

## What's included

- Eligibility review
- Registration or prior permission application
- FCRA account and books setup
- Renewal

## Documents

- Registration documents and 12AB
- Audited accounts for 3 years
- Activity reports
- Office bearers' KYC

## Process

1. **Assess** — Eligibility and route decided.
2. **Apply** — Application to MHA filed.
3. **Comply** — Account, books and returns maintained.

## FAQs

### Can an NGO without FCRA accept money from an NRI?

Contributions from NRIs who are Indian citizens, from their personal savings through normal banking channels, aren't treated as foreign contributions. Money from foreign citizens, OCIs and foreign organisations is.

### Can FCRA funds be transferred to another NGO?

No. Since the 2020 amendment, transfer of foreign contribution to any other person or organisation is prohibited.

### What happens if FCRA registration lapses?

The NGO can't receive or use foreign contributions, and unutilised funds and assets may be taken over by the authority. Apply for renewal well before expiry.

## Official sources

- FCRA Online — Ministry of Home Affairs: https://fcraonline.nic.in/

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Canonical page: https://www.industax.com/services/ngo-trust/fcra-registration
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.