FCRA Registration 2026: Eligibility, FC-3A, Rules

FCRA registration lets a trust, society or Section 8 company receive foreign contribution under the Foreign Contribution (Regulation) Act, 2010; it is granted by the Ministry of Home Affairs on an online Form FC-3A application to associations that have existed for at least three years and shown spending on their objects over the last three financial years. NGOs that do not yet qualify apply for prior permission in Form FC-3B for a specific donor, amount and project, and since 22 June 2026 every applicant must also choose its purposes from a Schedule and name the States or Union Territories where it will work.

This guide covers the position as at October 2026: who can apply, the forms, the SBI account, how foreign money may be used, annual returns, the June 2026 amendment rules, and the FCRA Amendment Bill, 2026, which is not yet law.

FCRA at a glance (October 2026)

FCRA registration vs prior permission

Section 11 of the Act allows an association to accept foreign contribution only if it holds a certificate of registration or has obtained prior permission. The two routes are for different stages of an NGO's life.

Who is eligible for FCRA registration

An applicant must be an association with a definite cultural, economic, educational, religious or social programme, usually registered as a trust, society or Section 8 company. For registration in FC-3A, it must have existed for at least three years and carried out reasonable activity in its field. Following the amendment rules of 26 May 2025, the application encloses audited statements and audit reports for the last three financial years, a CA certificate where those reports do not show activity-wise expenditure, year-wise activity reports and Proforma AA affidavits of key functionaries. Where spending on aims and objects in those three years is below ₹15 lakh, capital investment can be counted only with the Chief Functionary's affidavit under Rule 9.

• Not eligible to accept foreign contribution (Section 3): candidates for election, political parties and their office-bearers, judges, government servants, members of legislatures, and specified media persons and organisations
• Foreign nationals as key functionaries: under the June 2026 rules, an association whose key functionaries include foreign nationals, other than persons of Indian origin and OCI cardholders, is ordinarily not eligible for registration or prior permission
• Aadhaar: office-bearers and key functionaries must provide Aadhaar (or passport/OCI card for foreigners) under Section 12A of the Act
• Earlier cancellation: an association whose certificate was cancelled cannot get fresh registration or prior permission for three years from cancellation

FCRA forms you will meet

FCRA registration process, step by step

Step 1: Check eligibility and choose the route

Count the years since registration, total the spending on objects in the last three audited years, and list every key functionary with nationality. If you do not meet the three-year and spending tests, the right application is prior permission for a committed donor, not a registration that would be refused.

Step 2: Map purposes and States to the 2026 Schedule

From 22 June 2026, applicants select their purposes from the Schedule to the rules and name the States or Union Territories where they will work. Choose what you actually do and where; using foreign money for an unregistered purpose or State is now a compoundable violation with a penalty linked to the amount involved.

Step 3: Open the FCRA account at SBI, New Delhi Main Branch

Section 17 of the Act requires foreign contribution to be received only in the designated FCRA account at State Bank of India, New Delhi Main Branch, 11 Sansad Marg. The account can be opened through an SBI branch near you under the MHA's procedure, and its details go into the application. Funds can later be moved to utilisation accounts in other banks for programme spending.

Step 4: Prepare documents

Assemble the documents in the checklist below, ensuring that the CA certificate on expenditure ties to the audited accounts year by year.

Step 5: File on fcraonline.nic.in and pay the fee

Complete FC-3A or FC-3B online, upload the documents and pay the prescribed fee online. Since 22 June 2026, ₹300 is added for each additional purpose and each additional State or UT beyond those covered by the base fee. Our FCRA registration service prepares the application, the CA certificate and the purpose and State declarations from ₹12,999.

Step 6: MHA inquiry and decision

The MHA may make a field inquiry through its agencies or ask for documents. Section 12 of the Act says the government shall ordinarily decide within 90 days, but no decision date can be promised. On approval, the certificate or permission is issued online.

Documents checklist

• Registration certificate of the trust, society or Section 8 company
• Trust deed, memorandum and rules, or MOA and AOA
• Audited financial statements and audit reports for the last three financial years
• Year-wise activity reports for the last three years
• CA certificate on activity-wise expenditure, where not in the audit reports
• Proforma AA affidavit for each key functionary
• Details of the FCRA account at SBI, New Delhi Main Branch
• Website and social media handles of the association
• For prior permission: donor commitment letter and project report with cost break-up and the 20% administration declaration
• Copy of 12A/80G registration (Sections 332 and 354), if obtained

Using foreign contribution: the rules that matter

• Only for registered purposes and States. Foreign money is spent only for the purposes and in the States or UTs for which the association is registered or permitted.
• 20% administration cap. Section 8(1)(b) limits administrative expenses to 20% of the foreign contribution received in a financial year.
• No transfer to others. Since the 2020 amendment, Section 7 bars transferring foreign contribution to any other person or association, even one that is FCRA registered.
• Separate books. Foreign contribution is accounted for separately and never mixed with domestic donations in the same account.
• No speculation. Foreign contribution may not be used for speculative business or investments; the 2026 compounding provisions set a penalty of ₹1 lakh or 30% of the amount (whichever is higher), plus 100% of returns earned.
• Instalments under prior permission. A later instalment needs FC-3BB and at least 75% use of the previous one, subject to verification.

The June 2026 amendment rules

The Foreign Contribution (Regulation) Amendment Rules, 2026 were notified on 22 June 2026 and took effect the same day. The main changes:

The FCRA Amendment Bill, 2026: not yet law

Separately from the rules, the Foreign Contribution (Regulation) Amendment Bill, 2026 was introduced in the Lok Sabha on 25 March 2026 and referred to a Joint Parliamentary Committee on 12 August 2026. Its proposals include a Designated Authority in which foreign contribution and assets would vest when a certificate is cancelled, surrendered or ceases, and registration ceasing on expiry unless renewed. None of this is in force. Plan on the Act and the 2026 rules as they stand, and watch the committee's report.

Annual compliance: FC-4 and renewal

Separate foreign contribution books and a clean audit make FC-4 straightforward; our NGO accounting team maintains them.

Worked example: which route fits?

A Kolkata education society was registered in 2021 and spent ₹6 lakh, ₹7 lakh and ₹8 lakh on its programmes in FY 2023-24 to FY 2025-26, ₹21 lakh in total. It has existed for more than three years and its spending on objects is above ₹15 lakh, so it can apply for registration in FC-3A, choosing Education as its purpose and West Bengal as its State. If it later wants to run centres in Jharkhand too, adding that State costs ₹300 at filing, or a later FC-6F change. A second society registered in 2024 with a committed foreign donor would instead apply for prior permission in FC-3B for that one project, with a budget keeping administration within 20%.

Illustrative. The MHA decides eligibility after its own inquiry.

Common reasons FCRA applications are refused or delayed

• Applying for registration before three years of existence or without an activity record
• Expenditure in the CA certificate that does not match the audited accounts
• Purposes or States selected that do not match actual programmes
• Incomplete Proforma AA affidavits, or a foreign national among key functionaries
• Receiving foreign money in a local account instead of the SBI New Delhi Main Branch FCRA account
• Project budgets with administration above 20%
• Objects or activities that touch religious conversion or political activity

Still choosing a structure before you think about foreign money? Our trust vs society vs Section 8 company comparison and the Section 8 company registration guide explain the options.

Frequently Asked Questions