NGOs & Not-for-Profits — Registration, 12A/80G & FCRA

The Foreign Contribution (Regulation) Rules, 2011 were amended on 22 June 2026, widening the definition of "key functionary," introducing a ₹10 lakh utilisation threshold, and mandating Form FC-6F for every FCRA-registered organisation. Here is what changed, what deadlines apply, and what registered NGOs and trusts need to do now.

Not-for-profit organisations must file Form 10BD and 10BE by May 31 with detailed donor information. Miss the deadline and face Section 271K penalty. Here's what triggers penalties, how to compute them, and best practices for issuing donation certificates to maintain compliance.

CSR compliance under Section 135 of the Companies Act 2013 is mandatory for companies crossing the Rs.40 lakh profit threshold. This post covers the 2% spend obligation, Form CSR-2 filing mechanics, and the new unspent transfer provisions that changed corporate philanthropy.

Charitable trusts filing ITR-7 must navigate Schedule VC disclosures, Form 10B statutory audit requirements above Rs.5 crore receipts, and Section 115TD exit tax on trust cancellation. This guide covers all three compliance pillars with current rules and pitfalls.

NGOs seeking tax-exempt status must navigate Section 12A and 80G registration carefully. This guide breaks down Form 10A filing on the e-portal, the distinction between provisional and final registration under Section 12AB, and the tax benefits available to donors.

NGOs receiving foreign funds must register under FCRA 2010. We explain eligibility criteria, the FC-3A application process, FC-4 annual return filing, and the mandatory single bank account rule that governs foreign remittance receipt.