Last reviewed: 9 July 2026. If your NGO wants to receive donations from abroad, doing it legally means registering under the Foreign Contribution Regulation Act (FCRA). The 2020 amendment tightened the rules significantly - a mandatory SBI account, a ban on passing funds to other NGOs, and a 20% cap on administrative spend. This guide walks through who is eligible, the documents needed, and the step-by-step registration process.
Quick summary
What FCRA is, and who needs it
FCRA regulates the receipt and use of foreign contributions by persons and organisations in India. Any NGO that wishes to accept foreign donations - from an overseas individual, foundation or company - must either be registered under FCRA or hold prior permission. Receiving foreign funds without one is a serious offence.
Eligibility for registration
- Registered as a trust, society or Section 8 company.
- In existence and working for at least 3 years.
- Spent at least Rs 15 lakh over the last three years on its main charitable objects (excluding administrative costs).
- Audited financial statements for those three years.
The mandatory SBI account
Since the 2020 amendment, every FCRA holder must receive all foreign contributions first into a designated FCRA account at the State Bank of India, New Delhi Main Branch. You can open a separate FCRA utilisation account at your own bank to spend from, but the money must land in the SBI account first.
Documents required
- Registration certificate and trust deed / MOA of the organisation.
- Audited accounts and activity reports for the last three years.
- PAN of the organisation and Aadhaar of all office bearers.
- Details of the SBI FCRA account, and the NITI Aayog Darpan ID.
- A note on the organisation aims and key activities.
Step-by-step process
- Obtain a Darpan ID from the NITI Aayog NGO portal.
- Open the designated FCRA account at SBI New Delhi Main Branch.
- File the online application (Form FC-3A) on the FCRA portal with the documents and the prescribed fee.
- The Ministry of Home Affairs reviews the application (and may seek clarifications).
- On approval, the FCRA registration certificate is issued, valid for five years.
Official sources: FCRA Online portal (MHA) · MHA FAQs on FCRA (PDF)
Frequently asked questions
What is FCRA and who needs it?
FCRA (the Foreign Contribution Regulation Act) governs how Indian organisations receive foreign donations. Any NGO, trust, society or Section 8 company that wants to legally accept foreign contributions must be registered under FCRA or have prior permission.
Who is eligible for FCRA registration?
A trust, society or Section 8 company that has been in existence for at least 3 years and has spent at least Rs 15 lakh over the last three years on its core charitable activities, with audited accounts to show it.
Why does the money have to go to an SBI account?
Since the 2020 amendment, all foreign contributions must first be received in a designated FCRA account at the State Bank of India, New Delhi Main Branch. You may then transfer to a utilisation account for spending.
How long is FCRA registration valid?
Five years. It must be renewed by applying within six months before it expires, otherwise you cannot continue to receive foreign funds.
Can a new NGO get FCRA registration?
A brand-new NGO usually cannot meet the three-year and Rs 15 lakh conditions, so it applies for prior permission for a specific project and donor instead, and moves to full registration later.
What is a Darpan ID?
It is a unique ID from the NITI Aayog NGO Darpan portal that FCRA applicants must obtain before applying. Aadhaar of all office bearers is also required.
We check eligibility, set up the SBI account and Darpan ID, and file your FCRA application correctly.
12A & 80G RegistrationGovernment SupportTalk to CA Somesh Chandak & Associates - we are happy to help.
WhatsAppLinkedInSchedule a callDisclaimer: This article is for general guidance only and is not a substitute for advice on your specific facts and the latest FCRA rules. Please consult before applying.