FCRA Registration Expires 30 Sep 2026: What NGOs Must Do Now
MHA's extension for FCRA registrations with pending FC-3C renewals ends 30 September 2026. This guide explains who is covered, what happens on 1 October, and the new FCRA Amendment Rules, 2026 requirements NGOs must track.
CA Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Legal basis: Foreign Contribution (Regulation) Act, 2010, Section 12 — Effective: ongoing. Source: https://fcraonline.nic.in/home/order.aspx. Last reviewed by CA Harun Raaj: September 2026.
The Ministry of Home Affairs extended FCRA registration validity for organisations with a pending Form FC-3C renewal application. That extension closes on 30 September 2026. As of the date of this review, no further MHA order extends this deadline. Organisations whose renewal remains pending beyond that date lose the right to receive or utilise foreign contributions under FCRA 2010.
What is expiring on 30 September 2026
Under FCRA 2010, Section 12, an organisation needs a valid registration certificate to receive foreign contributions from a foreign source. Registration runs for 5 years and must be renewed by filing Form FC-3C, ordinarily at least 6 months before expiry. Where an organisation filed FC-3C on time but MHA had not yet decided the renewal, MHA has periodically extended validity by order. The most recent such extension runs through 30 September 2026.
This extension covers only organisations that:
- Filed Form FC-3C on time, before their existing certificate expired, and
- Still have a renewal decision pending with MHA.
It does not cover organisations that failed to file FC-3C before their certificate expired — for those, the registration has already lapsed.
Key point: Only organisations that filed FC-3C on time and have a renewal decision pending with MHA are covered by the extension to 30 September 2026.
Who is covered, and who is not
What happens on 1 October 2026 if renewal is still pending
For organisations whose FC-3C remains undecided beyond 30 September 2026:
- Foreign contributions may not be received from foreign sources under FCRA 2010, Section 12.
- Foreign contributions already held in the designated FCRA account at SBI may not be utilised.
- Receiving foreign contribution without valid registration is a criminal offence under FCRA 2010, Section 35 — punishable with imprisonment and/or fine.
- Donors giving 80G or CSR funds to the organisation may face questions on whether those contributions remain eligible.
FCRA Amendment Rules, 2026 — what changed
MHA issued the Foreign Contribution (Regulation) Amendment Rules, 2026 by gazette notification on 22 June 2026, amending the FCR Rules, 2011. Key changes:
- Purpose and geography declaration — organisations must select objectives and States/UTs from a prescribed list. Organisations registered before 2026 have until June 2027 to notify MHA of the purposes and States they wish to retain.
- Minimum utilisation threshold for renewal — Form FC-3C applicants must show at least ₹10 lakh spent from foreign contributions on declared activities across the preceding two financial years.
- Social media disclosure — applicants must disclose their social media accounts as part of registration/renewal.
- Ultimate donor disclosure — where funds pass through an intermediary channel such as a donor advised fund, the ultimate foreign donor must be disclosed.
- Key functionary definition, expanded — now includes company directors, partners, trustees and persons exercising management control. A foreign national (other than a Person of Indian Origin) as key functionary generally makes the organisation ineligible for registration.
- Fee — ₹300 for each additional State or objective added to an application.
An example under the new rules: an organisation registered since 2019 that receives grants from a US-based donor advised fund would need to (a) confirm its certificate lists the correct States of operation, (b) disclose the ultimate US donor, and (c) demonstrate at least ₹10 lakh of foreign-contribution spend across the two preceding financial years to qualify for renewal.
Five things to check this week
- Log in to the FCRA 2.0 portal (fcraonline.nic.in) and check your current registration status.
- Confirm FC-3C was filed on time and note the application reference number to track its status.
- Check that FC-4 annual returns are current. A pending FC-4 filing is a common cause of renewal delay.
- Prepare for the purpose/geography notification required under the June 2026 rules, due by June 2027 even for organisations whose renewal is approved.
- Flag renewals pending more than 12 months, MHA objections, or any notice received — these need focused professional attention without delay.
Organisations registered under both the Income Tax Act (12AB) and FCRA face two separate deadlines converging on the same date — the Form 10B/10BB audit filing for AY 2026-27 and the FCRA validity deadline both fall on 30 September 2026. No extension has been announced for either as of this review.
I'm CA Harun Raaj, Visakhapatnam. If your FC-3C renewal is pending, your registration has lapsed, or you're unsure where your organisation stands under the June 2026 rules, reach out and we'll work through your specific filing history with you.
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See Also
Frequently Asked Questions
My FC-3C was filed but MHA has not processed it — can I still receive foreign contributions after 30 September 2026?
Only if MHA issues a further extension order covering your organisation before that date. As of this review, no such order exists, so the safer course is to track your FC-3C status on the FCRA 2.0 portal and take professional advice before receiving any further foreign contribution.
Can I utilise foreign contributions already sitting in my FCRA account after the deadline?
Utilisation of funds in the designated FCRA account at SBI is also restricted once registration validity lapses under FCRA 2010, Section 12. Do not transfer funds out of the FCRA account without confirming your renewal status first.
What is the difference between a lapsed FCRA registration and a cancelled one?
A lapsed registration means FC-3C was not filed before the original certificate expired, and the organisation must apply afresh via Form FC-3A or FC-3B. A cancelled registration falls under FCRA 2010, Section 14 and requires rectifying the default before a fresh Form FC-3A application, subject to MHA discretion.
What is the minimum utilisation threshold introduced by the FCRA Amendment Rules, 2026?
Under the Foreign Contribution (Regulation) Amendment Rules, 2026 notified on 22 June 2026, organisations applying for renewal via Form FC-3C must show at least ₹10 lakh spent from foreign contributions on their declared activities across the two preceding financial years.
Do organisations registered before 2026 need to update their FCRA certificate immediately?
Organisations registered before 2026 have until June 2027 to notify MHA of the purposes and States/UTs they wish to retain on their certificate, as required under the June 2026 Amendment Rules.
Does having a foreign national as a key functionary affect FCRA eligibility?
Yes. Under the expanded key functionary definition in the June 2026 Amendment Rules, which now covers directors, partners, trustees and persons exercising management control, a foreign national who is not a Person of Indian Origin serving as a key functionary generally makes the organisation ineligible for registration.
Are the Form 10B/10BB tax audit deadline and the FCRA deadline linked?
They fall on the same date but arise under different laws — the Form 10B/10BB filing relates to Income Tax Act 12AB registration for AY 2026-27, while the FCRA validity deadline arises under FCRA 2010, Section 12. Trusts registered under both must meet each deadline separately, and no extension has been announced for either.
Does the pending FCRA Amendment Bill 2026 change the 30 September 2026 deadline?
No. The FCRA Amendment Bill 2026 was referred to a Joint Parliamentary Committee and has not been enacted, so the current FCRA 2010 provisions and the June 2026 Amendment Rules continue to apply to this deadline.
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