FCRA, 2010 has been enacted by the Parliament to consolidate the law to regulate the acceptance and utilization of foreign contribution or foreign hospitality by certain individuals or associations or companies and to prohibit acceptance and utilization of foreign contribution or foreign hospitality for any activities detrimental to national interest and matters connected therewith or incidental thereto.

i)  of any article, not being an article given to a person* as a gift for his personal use, if the market value, in India, of such article, on the date of such gift is not more than such sum as may be specified from time to time by the Central Government by the rules made by it in this behalf.

ii)  of any currency, whether Indian or foreign;

iii)  of any security as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 and includes any foreign security as defined in clause (o) of Section 2 of the Foreign Exchange Management Act, 1999.

a)  It must have a definite cultural, economic, educational, religious, or social program.

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.

(a) candidate for election.

(b) correspondent, columnist, cartoonist, editor, owner, printer or publisher of a registered newspaper.

(c) Judge, Government servant or employee of any corporation or any other body controlled or owned by the Government.

(d) member of any legislature.

(e) political party or office bearer thereof.

(f) organization of a political nature as may be specified under sub-section (1) of Section 5 by the Central Government.

(g) association or company engaged in the production or broadcast of audio news or audiovisual news or current affairs programs through any electronic mode.

(h) correspondent or columnist, cartoonist, editor, owner of the association or company referred to in point (g).

(i) Individuals or associations who have been prohibited from receiving foreign contributions.

• An association should be registered either under the Societies Registration Act, 1860 or the Indian Trusts Act, 1882 or under Section 8 (erstwhile Section 25) of the Companies Act, 2013;
• An association normally be in existence for at least 3 years and has undertaken reasonable activity in its chosen field for the benefit of the society for which the foreign contribution is proposed to be utilized.
• An association should have spent at least Rs.10,00,000/- over the last 3 years on its aims and objects, excluding administrative expenditure.
• Statements of Income & Expenditure, duly audited by CA, for last 3 years are to be submitted to substantiate that it meets the financial parameter.

• An organization with less than 3 years of existence is not eligible for registration. Such organization may apply for grant of prior permission under FCRA, 2010. Prior permission is granted for receipt of a specific amount from a specific donor for carrying out specific activities/projects. For this purpose, the association should meet following criteria:
• Should be registered either under the Societies Registration Act, 1860 or the Indian Trusts Act, 1882 or under Section 8 (erstwhile Section 25) of the Companies Act, 2013;
• Submit a specific commitment letter from the donor indicating the amount of foreign contribution and the purpose for which it is proposed to be given.

The foreign contribution should be received only in the exclusive single FC account of a Bank (also called designated FC account), as mentioned in the order for registration or prior permission granted and should be separately maintained by the association.

• *.Jpg file of signature of the chief functionary
• Self-certified copy of registration certificate/Trust deed etc. of the association
• Self-certified copy of Memorandum of Association/ Article of Association
• Activity Report indicating details of activities during the last three years
• Copies of relevant audited statement of accounts for the past three years (Assets and Liabilities, Receipt and Payment, Income and Expenditure) reflecting expenditure incurred on aims and objects of the association and administrative expenditure

• *.Jpg file of signature of the chief functionary
• Self-certified copy of registration certificate/Trust deed etc., of the association
• Duly signed Commitment Letter from Donor

The Government’s registration fee Rs.2000/- for registration and Rs.1000/- for prior permission.

Registration shall be valid for 5 years and thereafter application for renewal of registration may be made before 6 months from the expiry of their existing registration.