Foreign Contribution (Regulation) Act 2010 is a unique Indian law that regulates flow of foreign charity. Donor agencies, corporate foundations and NGOs must understand this law properly to avoid default and loss of FCRA. This edition of the most reliable and comprehensive guide to FCRA has been expanded and revised. It does four things at the same time:


  • Discuss the history and the rationale of the law
  • Uncover legal intricacies, with relevant case law references
  • Explain how the law is implemented in practice
  • Provide detailed guidance on filling up each of the 12 online forms (FC-1 to FC-7)

The book provides detailed guidance on matters such as crowd-funding, administrative expenses, new banking regime, regranting of funds, surrendering of FCRA, and impact investing. Controversies and doubts around the issues of whether Indian subsidiaries are foreign sources or not, grants to exempt government entities, grants to for-profit entities are set at rest through reasoned analysis. Also included are easy- to-use checklists for auditors, NGOs, bankers, donors, corporate foundations, and others, all cross-referenced to detailed discussion in the book.

" I commend this exceptional volume to practitioners, policymakers, activists, analysts, academics and anyone else who seeks to understand this important area of law and its practice and implementation. I speak as someone who has studied foreign funding restrictions for many years across the Asia-Pacific region and beyond, and who has long relied on Sri Agarwal’s fine work as a guide to and analysis of the complexities of FCRA."

- Mark Sidel,
Doyle-Bascom Professor of Law and Public Affairs, University of Wisconsin-Madison
Consultant (Asia), International Center for Not-for-Profit Law (ICNL)