FCRA Registration for NGOs: Everything You Need to Know

FCRA Bank Account for NGOs
NGOs must have a dedicated FCRA bank account solely for receiving foreign funds. This account must be mentioned in the FCRA application. Once registered, the Ministry of Home Affairs (MHA) will notify the bank to monitor transactions and report any suspicious activity.
Important:
NGOs already registered under FCRA cannot receive foreign funds in any account other than the designated FCRA account.
New applicants should open the FCRA bank account only after receiving FCRA approval from the MHA.

Renewal of NGO FCRA Registration
FCRA registration remains valid for five years, and NGOs must renew it before expiry to continue receiving foreign donations.
As per the latest rules, NGOs must apply for renewal at least six months before expiration. If they fail to do so, they may face penalties and restrictions on receiving foreign contributions.
Documents Required for NGO FCRA Registration
Ensure that you have the following mandatory documents ready when applying for FCRA registration.
Documents for Permanent FCRA Registration:
• NGO Registration Certificate (self-certified by the chief functionary)
• MOA / Trust Deed (self-certified by the chief functionary)
• Activity Report of the last 3 years
• Audited Financial Statements of the last 3 years
Documents for FCRA Prior Permission:
• NGO Registration Certificate (self-certified by the chief functionary)
• Trust Deed (self-certified by the chief functionary) / Memorandum of Association
• Commitment Letter from the Donor Organization & Agreement
• Project Report detailing the purpose of the foreign contribution
Documents for FCRA Registration Renewal:
• NGO Registration Certificate (self-certified by the chief functionary)
• MOA / Trust Deed (self-certified by the chief functionary)
• Existing FCRA Registration Certificate (issued by MHA)
Important: Start your renewal process on time to avoid any disruption in receiving foreign funds!
Step-by-Step Guide for NGO FCRA Online Registration/Renewal
Registering or renewing your NGO’s FCRA certificate is a simple online process. Here’s the guide.
Step 1: Visit the FCRA Portal
Go to the official FCRA portal of the Ministry of Home Affairs (MHA). Click on the “Services under FCRA” section.
Step 2: Choose the Right Application Form
Select the appropriate form based on your requirement:
• FC-3A – For FCRA Registration
• FC-3B – For Prior Permission Registration
• FC-3C – For FCRA Renewal
• FC-4 – For Filing FCRA Annual Return
Step 3: Start Your Application
Click on “Click to Apply Online”.
Step 4: Sign Up or Log In
• New Users – Click on “Sign Up Here”.
• Existing Users – Log in using your ID & Password.
Step 5: Create a Login ID
Create a Login ID After registering on the portal you will receive a confirmation mail.
Step 6: Select the Right Registration Type
From the dropdown menu, select the appropriate option for your NGO:
• FC-3A – For FCRA Registration
• FC-3B – For Prior Permission Registration
• FC-3C – For FCRA Renewal
• FC-4 – For Filing Annual Return
Step 7: Fill Out the FC-3 Form
Enter details such as:
✔ NGO Registration Details
✔ Darpan ID (if available)
✔ Nature and Purpose of the NGO
Step 8: Provide NGO & Executive Committee Details
Enter the following:
✔ NGO Address & Registration Number
✔ Main Objectives & Activities
✔ Details of Office Bearers & Key Functionaries
Step 9: Add FCRA Bank Account Details
Your FCRA bank account must be with SBI, New Delhi Main Branch to receive foreign contributions. Provide:
✔ Bank Name & Branch
✔ Account Number & IFSC Code
✔ Bank Address
Step 10: Upload Required Documents
Ensure you upload all the necessary documents in PDF format, as per the MHA guidelines.
Step 11: Review & Submit Your Application
✔ Check all details carefully
✔ Fill in the place and date fields
✔ Click “Final Submission”
Step 12: Make Payment
Complete the registration by making the online payment. The fee depends on the registration type (new, prior permission, or renewal).
Step 13: Confirmation & Tracking
Once payment is made:
✔ Your application is officially submitted
✔ You will receive a confirmation message
✔ Track your application or renewal status on the FCRA portal
Following these steps will help your NGO register or renew FCRA hassle-free!
Filing FCRA Annual Return
If your NGO or trust is registered under FCRA and receives foreign donations, you must file an annual return with the Ministry of Home Affairs (MHA) every year. This return provides details of:
✔ The amount received
✔ How the funds were utilized
The return must be filed for each financial year (April 1 to March 31) and submitted by December 31 (within nine months after the financial year ends).
Documents Required for Filing
✔ Balance Sheet
✔ Statement of Receipts & Payments
✔ Certification by a Chartered Accountant
NGOs must submit the return using Form FC-6 through the FCRA online portal. Even if no foreign funds were received or used, filing a ‘Nil’ return is still mandatory.
How to Check FCRA Registration Certificate Validity
Before accepting any foreign contributions, make sure your FCRA registration is valid by following these steps:
1. Go to the MHA FCRA Portal
2. Click on “FCRA Registration Number”
3. Enter the Access Code
4. Check the validity of your certificate
If your registration has expired, renew it promptly to continue receiving foreign funds.
Penalties for Non-Compliance
The government has strict penalties for NGOs that fail to comply with FCRA rules. Below are the key penalties:
1. Accepting Foreign Contributions Without Registration
Fine: ₹1,00,000 or 30% of the received amount, whichever is higher.
2. Failure to Report Receipt of Foreign Funds on Time
Fine: 5% of the total foreign contribution received in the financial year.
3. Not Reporting Foreign Contribution Bank Account
Fine: ₹10,000 per unreported account.
4. Failure to Provide Required Details on Time
Fine: ₹10,000 per delayed report.
5. Not Uploading Mandatory Information on Website
Fine: ₹10,000 for each instance of non-compliance.
To avoid penalties, NGOs must follow all FCRA rules, submit timely returns, and ensure their registration remains valid.
FCRA Penalties
Here’s a simple breakdown of the penalties under the FCRA for NGOs: