FCRA Registration explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
A trust that wants to accept foreign donations needs a certificate of registration under the Foreign Contribution (Regulation) Act, 2010, or prior permission for a specific purpose and source. The Act does not name a trust in its definitions of person or association; the Rules and the Forms do refer to trusts and trustees. This article reads section 12 and rule 9 for a trust: how it fits the Act, who the key functionaries are, what the application requires, the tests and the fee.
It is written as per the Foreign Contribution (Regulation) Act, 2010 read with the Amendment Act, 2020, and the Foreign Contribution (Regulation) Rules, 2011 as amended by the notifications named in this article (latest consulted: S.O. 3272(E) dated 22 June 2026). Later amendments, notifications and Ministry of Home Affairs orders should be checked. The Rules say the application is made "in electronic form"; no screen steps are given. Trust law and income-tax registration are separate laws, linked and not described here.
A trust with a definite cultural, economic, educational, religious or social programme applies under section 11(1) in Form FC-3A, in electronic form, with a Proforma 'AA' affidavit from each key functionary (rule 9(1)(a)). Rule 2(1)(ca)(iii) makes a trustee of a trust a key functionary. It needs an FCRA Account, three years with rupees fifteen lakh of core spending unless waived (rule 9(1)(f)), and pays rupees ten thousand. If the trust has no continuing programme of foreign donations, prior permission (Form FC-3B) is the other route.
How a trust fits the Act
Section 11(1) is addressed to a "person" having a definite programme. Section 2(1)(m) says "person" includes an individual, a Hindu undivided family, an association and a company registered under section 25 of the Companies Act, 1956. Section 2(1)(a) says "association" means an association of individuals, whether incorporated or not, having an office in India, and includes a society and "any other organisation, by whatever name called". In the Act as enacted the word "trust" appears only in the definition of foreign source. A trust is therefore not named as a recipient. The Rules and the Forms assume that trusts apply: rule 2(1)(ca)(iii) lists "a trustee of a trust" as a key functionary, rule 2(1)(ca)(v) lists office bearers and members of the controlling authority of a "society, trust, trade union or association of individuals", and Form FC-3A asks for the Act of registration and names the Indian Trusts Act, 1882 among the options. The question of how a particular trust is read into the definitions is not answered by the text; if there is doubt, take advice. See the definitions and section 11. Where a trust is also seeking income-tax registration, our Form 10A and 10AB service covers that separate law.
Trustees as key functionaries
Rule 2(1)(ca) applies to a person other than an individual and includes "a trustee of a trust" and "any other officer or person, by whatever name called, who has control over, or responsibility for the management or affairs of such person". Rules 9(1)(a) and 12(2) require an affidavit in Proforma 'AA' from each key functionary, so each trustee gives one. Section 12A allows the Central Government to require the Aadhaar number of all office bearers, Directors or other key functionaries, or a passport or Overseas Citizen of India Card copy for a foreigner. See rules 1 and 2 and section 12A.
Section 12(4)(e) speaks of "any of its directors or office bearers" for a person other than an individual, and does not use the word trustee. The key functionary definition in the Rules does. The texts do not connect the two, so a trust should treat each trustee as covered by the conviction and pending prosecution test and take advice if a trustee is in doubt. Explanation 1 to rule 9 says an association having foreign nationals, other than those of Indian origin, as key functionaries shall ordinarily not be considered eligible. For the Indian Trusts Act's own rules on who may be a trustee, see the site's post on sections 9 and 10.
What the trust must meet
| Requirement | Provision | |
|---|---|---|
| Form and mode | Rule 9(1)(a) | Form FC-3A in electronic form, with the affidavit of each key functionary |
| FCRA Account | Section 12(1A), rule 9(1)(d) | Opened under section 17, with its details in the application |
| Reasonable activity | Section 12(4)(b), rule 9(1)(f)(i) | Three years' existence and a minimum of rupees fifteen lakh spent on core activities for the benefit of society during the last three financial years; waiver possible |
| Assets counted | Rule 9(1)(f)(ii) | Where land, buildings, vehicles or equipment are counted, the chief functionary gives an undertaking that they vest with the trust for the certificate's validity and are used only for activities covered by the Act |
| Purposes and States | Rule 9(1B) | Purposes from the Schedule; States or Union territories of activity |
| Fee | Rule 9(4)(b) | Rupees ten thousand only, plus rupees three hundred for each additional State or Union territory and each additional purpose |
| Repeat application | Rule 9(3) | None within six months of submitting an application |
The assets limb applies to any body that wants land or buildings counted. The rule does not define "core activities". Form FC-3A's 2025 Note lists the enclosures, which include financial statements and audit reports of the last three financial years, year-wise activity reports and an affidavit in Proforma 'AA' for each person in the key functionaries table; where the association's aims are publication-related "as stated in the Memorandum of Association or trust deed", the Note asks for an undertaking from the Chief Functionary on section 3(1)(g). That is the one place the Forms name a trust deed. See the Forms article and rule 9.
Registration or prior permission
A trust that expects continuing foreign donations applies for registration. A trust with a single grant from a single donor for a specific purpose may seek prior permission under section 11(2), valid for the specific purpose and from the specific source, with a specific commitment letter from the donor under rule 9(2)(f) and a fee of rupees five thousand. See our article on prior permission and rules 9 and 9A.
Signing
The Form is signed by the chief functionary, shown in the Form as "Chairperson/President/Secretary/CEO/MD" in block letters, with the seal of the person or association. The Form does not list a trustee or managing trustee among those designations; the Form does not say whom a trust names as its chief functionary. The Declaration and Undertaking states that the information is true and correct, that receipt and utilisation shall not violate the Act, Rules, notifications or orders, and that the key functionaries meet the section 12(4) criteria. Our affidavit and declaration drafting service can prepare the Proforma 'AA' affidavits for each trustee.
The decision, and the trust later
Under section 12(3) the Central Government may, ordinarily within ninety days, grant the certificate; if it does not, it communicates the reasons. A defective application is rejected by order under section 12(2). The certificate is valid for five years. The Act and the Rules print no other processing time.
After registration, a change of trustees is a change of key functionaries to be intimated in Form FC-6E within forty five days under rule 17A, effective only after final approval. Section 22 sends a trust's assets, if it ceases to exist, to the law under which it was registered. Section 39's Explanation does not name a trust. For trusts in general, see the site's posts on the Indian Trusts Act, 1882 and on registering a public charitable trust.
Need help preparing a trust's application?
A list of trustees, the spending in the last three financial years and the assets to be counted are the points to settle before filing. Speak to our 12A, 80G and CSR registration team or book a legal consultation.
Key takeaways
- The Act does not name a trust; rule 2(1)(ca) and Form FC-3A do, and a trustee is a key functionary who gives a Proforma 'AA' affidavit.
- The tests are an FCRA Account, three years with rupees fifteen lakh of core spending (unless waived), and the fee of rupees ten thousand.
Read next
- Section 12: conditions for registration and prior permission
- Section 12: application, grant, refusal and validity
- Rule 17A: intimating changes
- Rule 9: fees, second application and foreign nationals
Disclaimer: Based on the Foreign Contribution (Regulation) Act, 2010 as enacted, read with the Amendment Act, 2020 and the other amendments named in this article, and on the Foreign Contribution (Regulation) Rules, 2011 as amended by the notifications named (latest consulted: S.O. 3272(E) dated 22 June 2026), as consulted on 2 October 2026. No consolidated official text was available; some provisions rest on a third-party copy and are identified as such. Later amendments, notifications and Ministry of Home Affairs orders should be checked. This article is general information, not legal advice; check the official text before acting.