How many cash donations of Rs.2000/- in a year

Dear Sir,

As per the latest budget, Sec 80G exemption would not be provided to cash donations exceeding Rs. 2000.

Would like confirmation that this is per annum per donor? Otherwise, there would people giving multiple donations of Rs. 2000 each..



Posted in FCRA, TAX, LEGAL | 2 Comments

Implication on transferring of FCRA Fund to utilisation bank account

Dear Group Members,


Can we transfer FCRA fund from one FCRA bank account to another FCRA bank account?

By mistake, donor sent the fund to an NGO. The fund is now in FCRA bank account of the NGO. This NGO is ready to transfer the fund to the NGO to whom the fund belongs to.

We are in touch with some auditors. Some auditors are saying, fund can be transferred from one FC bank account to another FC bank account. Some auditors are saying it can not be. Prior permission is required from Home Ministry.

Please advice.

Thanks & regards,

Ajaya Paik

Posted in FCRA, TAX, LEGAL | 3 Comments

Filing of FCRA Return After Due Date

As several active SRRF Dialogue members would be aware that Dept has ‎been asking organizations who have not filed online return for FY 2014-15 ‎or FY 2015-16 to do so immediately. However problem is that there was no ‎window open on the FCRA Online portal to file these returns. Now the Dept ‎realizing the problem, has now come up with a window through which ‎organization can file their FCRA returns for previous periods. ‎

To do this, access FCRA Online services on following link by giving your ‎user name & password. A list of organizations which have not filed returns ‎alongwith the year/s will appear. You will need to calculate penalty amount, ‎for which even penalty calculator is given. ‎‎

After penalties as calculated are paid online you can file your returns online. ‎

Be warned that there seem to be plenty of bugs in this and when you sit you ‎on this, get a nice hot cup of coffee and lots of patience. ‎
Socio Research & Reform Foundation (NGO)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008

Posted in FCRA, TAX, LEGAL | Comments Off on Filing of FCRA Return After Due Date

Donation of old computers by an MNC to an NGO not having FCRA

Dear Members of the SRRF dialogue group,

There is one NGO “Computer Shiksha” based in Gurgaon who collect old / used computers which they retrofit (if necessary) and place in Govt schools for providing Computer education to students coming from the financially weak backgrounds.

They have an excellent track record and have now been adding hundreds of students each month.

One MNC organization is considering donating old computers to them.

They want to know whether there would be any issue as they do not hold an FCRA certification.

Kindly advise.

Thanks & Regards,

MBL Bhargava
Trustee Letz Dream Foundation

Posted in FCRA, TAX, LEGAL | 10 Comments

Procedure for creating Endowment Fund

Dear Friends,
Season’s Greetings and Happy New year!

Please let me know the procedure for creating Endowment fund and related statutory / legal requirements to be followed / fulfilled by the NGO and the foreign and Indian donors.



Posted in FCRA, TAX, LEGAL | 2 Comments

Can FCRA funds be transferd to Sec-8 company

Dear Members,

I represent a funding organisation which is a registered public charitable trust, I want to know whether we can make a grant to Sec 8 company?

I also wanted to know whether Sec 8 Company(Earlier Sec 25 A) is eligible to get registered under FCRA Act 2010?



Posted in FCRA, TAX, LEGAL | 2 Comments

Funds collected out side India

Dear Sir/Madam,

I am a member of a Society,registered public trust in India.

Some members of the Society, have collected funds in US and Netherlands Accounts ,for a building renovation project in India.

However,they are not transferring the accumulated amount to Indian FCRA Account.

I wanted to know any legal recourse available to us,so that the funds collected can be brought back to India.

Also,would like to know where any breaches in Indian legal system has happened and recourse.

Thanking You

Warm Regards

Sandeep Kumar

Posted in FCRA, TAX, LEGAL | 2 Comments

Bank Charges

The bank charged for issuing FIRC certificates but debited other bank account in the same branch being maintained for Local Fund. NGO may consider the Bank Charges as Administrative Expenses under either source category. Comments.

CA, Satish Joshi

Posted in FCRA, TAX, LEGAL | 4 Comments

Which type of bank account to be opened for FCRA purpose.

Dear Members,

Please clarify, if saving bank account can be opened for FCRA purpose.

Wg Cdr Anil.Kr. Marya ( Retd)
Project Executive, ‘Education for Livelihood’
Rotarys’ Kusumpur Community Service Project
& IP-President RWA ‘Mayuri-Enclave’

Posted in FCRA, TAX, LEGAL | 6 Comments

Are separate FC-4 returns required for Prior Permission & Registration?

Dear Sir,

Need clarification on filing of FCRA return for a NGO got the fund on various prior permissions till August, 2016 and in Sep 2016 NGO got the FCRA registration and got the fund under FCRA registration. We need to clarify that NGO needs to file two FCRA returns, one is for prior permissions and other one is for FCRA registration which is online for the funds received after FCRA registration.

Or should NGO file online return only for the entire financial year including opening balance and fund received and utilised during the year including fund received under prior permissions.

Please clarify it.

Arvind Kumar

Posted in FCRA, TAX, LEGAL | 1 Comment