Any society, trust or charitable company, carrying on educational, charitable, religious, economic, cultural or social welfare activities and desirous of receiving any foreign funds from International is required to obtain registration under Sec 6(1) of the Foreign Contribution regulation Act, 2010 which is called as FCRA registration or a prior permission needs to be taken for receipt of a specific amount from a specific donor for carrying out specific activities/projects. The organisation cannot receive funds on mere filing application for registration or prior permission, foreign contribution can be received only after the registration or prior permission is obtained.

• 1. Societies Registration Act, 1860
• 2. Indian Trust Act, 1882
• 3. Charitable and Religious Trusts Act 1920
• 4. Section 8 company
  The not-for-profit entity must have also been in existence for a minimum of three years while making the FCRA application and should not have received any foreign contribution prior to that without the Government’s approval. Secondly, it is generally essential that you ought to have used at least 10 lakh rupees in the most current 3 years under the social activities to get a Foreign Contribution Regulation Act authentication. In case a newly registered entity would like to receive foreign contributions, then approval for a specific activity, specific purpose and from a specific source can be made to the Ministry of Home Affairs through the Prior Permission (PP) method.

• 1. CGST : FCRA Registration is granted by the Ministry of Home Affairs, Govt. of India and therefore, there is defined process and set of documents required :
  Copy of PAN of the NGO;
  Copies of the audited statement of accounts for the last 3 years.
  Copies of the annual report of past 3 years.
  Copy of registration certificate of society/trust deed and copy of the /Certificate of Incorporation and Memorandum and Articles of Association of a Section 8 Company.
  Name, addresses and designation of the persons managing the affairs of the association.
  Name of the chief functionary and his mobile number.
  Telephone number of the office.
  Premises address proof
  
  Little extra information needed in case of Prior permission route :
  The organisation needs to give the list of foreign donors along with their addresses, designations and cause for which they are donating.
  The organisation needs to specify the amount of money which is being received as a foreign donation.