| Language : | English |
|---|---|
| Isbn : | |
| No of pages : | 14 |
| Publisher : | Financial Management Service Foundation |
| Author Information : | Dr. Manoj Fogla, CA Suresh Kumar Kejriwal, Dr. Sanjay Patra and Mr. Sandeep Sharma |
| Published Date : | 12-08-2026 |
FCRA Rules 2026 - Who is a Key Functionary
The Foreign Contribution (Regulation) Amendment Rules, 2026 have introduced several significant changes in the regulatory framework governing Non-profit Organisations. A key change is the introduction of an inclusive and extensive definition of “Key functionary”, replacing references to office bearers, members and members of governing bodies across various compliance requirements.
This issue of Standards & Norms examines the scope of the amended definition and its implications for persons involved in the governance and management of organisations receiving foreign contribution.
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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