The Ministry of Home Affairs has amended the Foreign Contribution (Regulation) Rules, 2011 via a notification dated May, 26, 2025.
The amendments refer to more detailed financial disclosures, and compliances related to publication-related activities by nonprofits.
Specifically, these amendments pertain to additional disclosure of information in the following online forms:
- FC-3A: The online form for application for registration under FCRA
- FC-3B: The online form for application for prior permission to receive foreign contribution under FCRA.
- FC-3C: The online form for application for renewal of FCRA registration, and
- FC-4: The online form for disclosing receipts and utilization of foreign contributions during the financial year
Key changes
The amendments to these forms among other things now require more detailed financial disclosures and reporting and places the onus of certification on auditors. For example, if the audit reports and financial statements of a nonprofit applying for registration under FCRA do not contain activity-wise expenditure for the last three financial years, a chartered accountant’s certificate must be furnished. The format for the same is available on the FCRA site and specifies the activity-wise amount spent by the association, duly reconciled with the income and expenditure account and the receipt and payment account.
The amended Form FC-3A also requires that in case the association is engaged in publication-related activities or if publication activities are among its aims and objectives as stated in the Memorandum of Association or Trust Deed, an undertaking from the Chief Functionary regarding compliance with section 3(1)(g) of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) must be furnished, in the format available on the FCRA site.
Further, “if the publication of the association is registered with the Registrar of Newspapers for India, a “Not a Newspaper” certificate from the Registrar of the Newspapers for India shall be submitted in the format on the FCRA site.
Section 3(1)(g) of the Foreign Contribution (Regulation) Act, 2010 states that “No foreign contribution shall be accepted by any association or company engaged in the production or broadcast of audio news or audio-visual news or current affairs programmes through any electronic mode, or any other electronic form as defined in clause (r) of sub-section (1) of section 2 of the Information Technology Act, 2000 or any other mode of mass communication.”
As per Section 2(1)(r) of the Information Technology Act, 2000 “electronic form with reference to information, means any information generated, sent, received or stored in media, magnetic, optical, computer memory, micro film, computer generated micro fiche or similar device.”
What does this mean for nonprofits
Many nonprofits publish newsletters and periodicals either in print or electronic form to inform their members, donors, beneficiaries and other stakeholders about their charitable or welfare-oriented activities. If such a newsletter is registered with the Registrar of the Newspapers, the nonprofit must obtain a “Not a Newspaper” certificate from the Registrar of Newspapers for India.
In order to avail concessional postal tariff, some nonprofits also register their newsletter as a ‘newspaper’ under the Press Registration and Books Act 1867. Registering as a ‘newspaper’ under the Post Office Act 1898 is not the same as registering with the Registrar of Newspapers of India (RNI). Regardless, we would suggest avoiding such registration merely to save on postal charges.
Contrary to misinformation circulating on social media, nonprofits registered under FCRA may continue to publish their newsletters in print or electronic form. However,
- Information should be restricted to reporting the nonprofits own charitable activities for their members, donors, beneficiaries and stakeholders.
- If the newsletter is registered with the Registrar of the Newspapers, the nonprofit must obtain a “Not a Newspaper” certificate from the Registrar of Newspapers for India (RNI).
- If the nonprofitis engaged in publication-related activities or if publication activities are among its aims and objectives as stated in the Memorandum of Association or trust deed, an undertaking from their Chief Functionary regarding compliance with section 3(1)(g) of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), in the format available on the website of Ministry of Home Affairs must be furnished.
This article was originally published by Centre for Advancement of Philanthropy.
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Know more
- Read this article for a detailed outline of what the amendments entail for different kinds of nonprofits.
- Find all the amended forms here.
