Organizations seeking to receive foreign donations for specific cultural, social, economic, educational, or religious initiatives have to register with the FCRA or use the “prior permission” approach to receive foreign contributions. A Trust, Society, or Section 8 Company is preferred as an FCRA applicant.

According to Section 6(1) of the Foreign Contribution Regulation Act of 2010 mandates registration for charitable trusts, societies, and Section 8 companies that accept foreign donations or contributions.

• NGO must be registered under the Societies Registration Act, 1860 or the Indian Trusts Act, 1882 or section 8 of the Companies Act, 2013 etc.
• NGO making an application for registration have to open an FCRA Account i.e. a bank account with state bank of India, main branch, New Delhi.
• NGO should be in existence for at least 3 years and has been doing activity towards its aims & objectives for the benefit of the society for which the Foreign Contribution is proposed to be utilized.
• NGO should have spent at least Rs. 10, 00,000/- over the last 3 years on its core activities for the benefit of the society during the last three financial years.
• Income & Expenditure statement, properly audited by practicing chartered accountant, for last three years are to be submitted, that will ensure it meets the financial parameter.

Once FCRA certificate is issued to the NGO’s, it is valid for five years. A Renewal Application can be made six months before the day of expiry.