Compliance · FCRA
FCRA compliance, explained
Any NGO receiving foreign donations must follow the Foreign Contribution Regulation Act. Here's what's required, the key deadlines, and how Sevastack tracks it for you.
The four rules every FCRA-registered NGO follows
These apply whether the NGO is a trust, society, or Section 8 company.
One designated FCRA bank account
All foreign contributions must be received only in a single designated bank account at SBI's New Delhi Main Branch, and can be transferred from there to a separate FCRA utilization account at any scheduled bank.
Prior registration or prior permission
NGOs must hold FCRA registration (valid 5 years, renewable) or one-time prior permission before accepting any foreign contribution — including from NRIs, foreign trusts, or overseas branches of Indian companies.
No mixing with domestic funds
Foreign contributions must be tracked and utilized separately from domestic donations. Commingling funds, or using foreign contributions for purposes outside the registered objects, is a compliance violation.
Annual FC-4 return
Every FCRA-registered NGO must file Form FC-4 annually — even in years with zero foreign receipts — reporting contributions received and utilized, by donor and by purpose.
FCRA deadlines to track
Miss FC-4 and repeated non-compliance can lead to suspension of your FCRA registration.
No credit card required. Reminders sent 30 days before every deadline.
Frequently asked
What is FCRA compliance for NGOs in India?+
FCRA (Foreign Contribution Regulation Act) compliance is the set of legal requirements an Indian NGO — trust, society, or Section 8 company — must follow before it can legally accept donations from a foreign source, which includes foreign individuals, foreign companies, international agencies, and in certain cases NRIs. Compliance means holding either full FCRA registration (available to NGOs with at least 3 years of operating history and ₹15 lakh in core-activity spending over that period) or one-time prior permission for a specific contribution, receiving all foreign funds only into a single designated bank account at SBI's New Delhi Main Branch, keeping those funds tracked separately from domestic donations, and filing Form FC-4 — the annual return — by 31 December every year, even in years with zero foreign receipts. Non-compliance can lead to penalties or suspension of FCRA registration. Sevastack tracks all of this automatically and sends deadline reminders 30 days in advance.
Who needs FCRA registration?+
Any NGO — trust, society, or Section 8 company — that wants to receive donations from a foreign source (foreign individuals, foreign companies, international agencies, or NRIs in certain cases) needs either FCRA registration or prior permission before accepting the contribution.
Can a new NGO apply for FCRA registration immediately?+
No. Generally an NGO must be registered and operating for at least 3 years, with a track record of spending at least ₹15 lakh on its core activities in the last 3 financial years, before it is eligible for FCRA registration. Newer NGOs can instead apply for one-time prior permission for a specific foreign contribution.
What happens if an NGO misses the FC-4 filing deadline?+
Late filing attracts a penalty, and repeated non-compliance can lead to suspension or cancellation of FCRA registration, after which the NGO cannot legally receive or utilize foreign contributions until the registration is restored.
Can foreign contributions be mixed with an NGO's domestic funds?+
No. Foreign contributions must be kept in a separate designated FCRA bank account and utilization account, tracked separately from domestic donations, and used strictly for the purposes the NGO is registered for. Mixing funds is a violation under the Act.
Does Sevastack help with FCRA compliance?+
Yes. Sevastack maintains a separate FCRA-designated fund register, tracks foreign contributions by donor and purpose, generates FC-4 annual return data, and sends deadline reminders — reports are exportable and shareable with your CA.
Ready to reclaim your NGO's time?
Join hundreds of Indian NGOs who have left spreadsheets behind. Automate compliance, manage donors, scale impact — free forever.
256-bit encrypted · DPDP compliant · No credit card