| Language : | English |
|---|---|
| Isbn : | |
| No of pages : | 24 |
| Publisher : | Financial Management Service Foundation |
| Author Information : | Dr. Manoj Fogla, CA Suresh Kumar Kejriwal, Dr. Sanjay Patra and Mr. Sandeep Sharma |
| Published Date : | 19-08-2026 |
FCRA Rules 2026 – Cancellation Due to No Reasonable Activity
The Foreign Contribution (Regulation) Amendment Rules, 2026 have introduced a monetary threshold for determining “reasonable activity” by organizations registered under FCRA. The new Rule 14A provides that an organization shall be deemed to have undertaken reasonable activity if it has utilized at least Rs. 10 lakh of foreign contribution in the last two financial years.
This issue examines the scope and implications of the new utilization requirement, including the treatment of unspent foreign contribution, use of capital assets, in-kind contributions and its implications for smaller grassroots organizations. It also highlights the concerns arising from the continuous two-year requirement and its implications for cancellation and renewal of FCRA registration.
Dr. Manoj Fogla, specialises in governance, legal & finance issues related to voluntary organisations. He is consultant to various international funding agencies, voluntary organizations and corporate foundations.
Suresh Kumar Kejriwal is working with NGO sector since last more than 22 years. He has facilitated the process of formulating guidelines for the financial management system for NGO sector.
Dr. Sanjay Patra, A seasoned professional with a demonstrated history of working in the development sector, holds a Doctor of Philosophy (Ph.D.) focused in Monitoring and Reporting of NGO projects in India – Trends and Challenges.
Mr. Sandeep Sharma serves as the Executive Director at Financial Management Service Foundation. A seasoned trainer, facilitated more than 500 workshops across the globe on financial management, NPO governance and legal compliances.
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