Practical Approach to Foreign Contribution (Regulation) Act, 2010

Practical Approach to Foreign Contribution (Regulation) Act, 2010 by N. Suresh is a comprehensive and practice-oriented guide designed to help organizations, professionals, and compliance officers navigate the complexities of the Foreign Contribution (Regulation) Act, 2010. Updated in its 8th Edition (2025), the book provides a detailed examination of the legal framework governing foreign contributions, foreign hospitality, registration requirements, regulatory approvals, compliance obligations, and enforcement provisions under the FCRA regime.

The book goes beyond statutory interpretation by addressing real-world challenges faced by NGOs, trusts, societies, Section 8 companies, and charitable institutions. Through extensive coverage of procedural requirements, regulatory developments, and practical compliance issues, it serves as a reliable reference for ensuring lawful receipt, utilization, and reporting of foreign contributions while minimizing regulatory risks.

Key Features:

• Comprehensive commentary on the Foreign Contribution (Regulation) Act, 2010, updated with the latest amendments.
• Incorporates the Foreign Contribution (Regulation) Rules, 2011, as amended by the Amendment Rules, 2024 and 2025.
• Covers the latest government circulars, notifications, and compliance requirements.
• Detailed guidance on registration, prior permission, renewal, suspension, and cancellation of FCRA registration.
• Practical procedures for changes in address, bank accounts, trustees, board members, and organizational particulars.
• Extensive discussion on offences, penalties, adjudication, appeals, and compounding of offences.
• In-depth analysis of administrative expenses and restrictions on the utilization of foreign contributions.
• Dedicated coverage of income-tax implications and related regulatory considerations for charitable organizations.
• Step-by-step guidance for e-filing of statutory forms with practical tips and illustrations.
• Includes practical case studies, FAQs, compliance checklists, and form-wise procedural guidance.
• Covers accounting, audit, reporting obligations, foreign hospitality, international activities, and fund transfers.
• Contains updated statutory text of FCRA, Rules, and allied legal provisions relevant to non-profit organizations.

This book is an essential resource for NGOs, charitable and religious trusts, societies, Section 8 companies, development organizations, CSR teams, compliance officers, finance managers, trustees, and board members involved in receiving or managing foreign contributions.

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