Bharat Practical Approach to Foreign Contribution (Regulation) Act, 2010 By CA. (Dr.) N. Suresh Edition August 2025

Bharat Practical Approach to Foreign Contribution (Regulation) Act, 2010 By CA. (Dr.) N. Suresh Edition August 2025

Contents

1. Introduction to FCRA
2. Applicability of FCRA
3. Amendments made by Foreign Contribution (Regulation) Amendment Rules, 2015
4. Foreign Contribution
5. Foreign Contribution — Exceptions
6. Foreign Hospitality
7. Foreign Source
8. Foreign Company
9. Prohibition to Accept Foreign Contribution
10. Foreign Contribution versus Commercial Organisations
11. Organisation of Political Nature
12. Associations or Company Engaged in Production or Broadcast of Audio News or Audio Visual News
13. Permissible Activities
14. Gift from Relatives and Foreign Sources
15. Registration — Procedure and Compliances
16. Prior Permission — Procedure and Compliances
17. Circumstances for Rejection of Application for Registration and Prior Permission
18. Grant of Certification of Registration and Prior Permission
19. Renewal of Registration
20. Suspension of Registration
21. Cancellation of Registration
22. Designated Bank Accounts
23. Change in Bank Account — Procedure
24. Responsibility of Banks under FCRA, 2010
25. Administrative/Establishment Expenses and Speculative Investments
26. Books of Accounts and Method of Accounting
27. Audit of Accounts and  Filing of Returns
28. Legal Due Diligence
29. Custody and Management of Foreign Contribution and Assets
30. FCRA Assets — Investments and Fixed Assets
31. Procedure for Change in Name, Aims, Objectives, Address
32. Funds Transfer to Unregistered Organisations
33. International Activities, Transfers
34. NRI or Foreign National can be a Board Member
35. Composition of Change in Board Members
36. Funds – Loans – Domestic and Other Sources
37. Funds — Internally Generated, Borrowings, Voluntary Contributions
38. Foreign Contribution Received in Kind
39. Inspection, Search and Seizure
40. Appeals under FCRA, 2010
41. Revision of Order by Central Government
42. Offences and Penalties
43. Compounding of Offences
44. Power to Make Rules
45. Power to Remove Difficulties
46. Central Government’s Power to Exempt and Other Powers
47. Application of Other Laws not Barred
48. Repeal and Saving
49. Whether FCRA will Apply to Central or State Government Organisations
50. Projects Grants, Grant-in-Aid — Applicability of FCRA
51. Liaison and Branch Office of Foreign Trust or Institution — Activities in India
52. Corporate Social Responsibility
53. Frequently Asked Questions (with Additional Questions), Circulars, Charters, etc.
54. Foreign Contribution (Regulation) Act, 2010 as amended upto date
55. Foreign Contribution (Regulation) Rules, 2011 amended upto date
56. Prevention of Money Laundering Act, 2002 as applicable to NPOs
57. Filling of Annual Returns of Assets and Liabilities under Lokpal and Lokayukta Act, 2013 by Individual of an Association
58. Practical Case Studies
59. Practical Illustration of  Form FC-1
60. Practical Illustration of  Form FC-2
61. Practical Illustration of Form FC-3A
62. Practical Illustration of Form FC-3B
63. Practical Illustration of Form FC-3C
64. Practical Illustration of Form FC-4
65. Practical Illustration of Form FC-6A
66. Practical Illustration of  Form FC-6B
67. Practical Illustration of Form FC-6C
68. Practical Illustration of Form FC-6D
69. Practical Illustration of Form FC-6E
70. Practical Illustration of Form FC-7
71. Charity
72. Charitable Purpose
73. Relief of Poor
74. Education and Medical Relief
75. Advancement of any Other General Public Utility
76. Basics of Formation of Trust, Society, Section 8 Company
77. Formation of Trust
78. Formation of a Society (under the Societies Registration Act, 1860)
79. Formation of Section 8 Company
80. Registration of Trust under section 12A
81. Procedure for Registration of Trust or Institution under section 12AA/12AB
82. Income of Charitable or Religious Trusts or Institutions
83. Application of Income
84. Prescribed Mode of Investment
85. Overview of Forfeiture of Exemption
86. Taxation of Charitable or Religious Trusts or Institutions