CA Sunil Kumar, FCAFCA · Governance Frameworks & Books
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IGMA™ toolkits · FCRA governance

FCRA governance assessment toolkit for NGO Boards

Filing FC-4 on time shows that a return was filed. It does not show that your Board governs foreign contribution. This automated Excel toolkit tests oversight, controls and evidence across 40 questions and 411 criteria, and gives your Board a scored report with a 30/60/90-day plan.

Instant download · one-time payment · single-organisation licence · free v1.x updates · refund policy · compare all toolkits

First page of the sample Board & CEO report from the IGMA™ FCRA Governance Assessment Toolkit: overall score 3.21, Level 3 Defined, with six pillar scores
Page 1 of the Board & CEO report the toolkit prints, shown for "XYZ Foundation", a fictional NGO. Open the full sample (PDF, 7 pages).

Compliant on paper, exposed in practice

Most FCRA trouble does not start with a missing form. It starts with governance: an Audit Committee that never sees the designated account, a conflict of interest between a trustee and a vendor paid from foreign funds, an FCRA risk that is known to staff but never reaches the Board. When the 2026 Rules raise the bar on purposes, key functionaries and disclosure, those gaps are what an inspection or a funder's due diligence finds.

This toolkit asks whether your Board and management actually govern foreign contribution, with the oversight, controls and evidence to show it. Read what three FCRA governance assessments showed for the pattern in practice.

What your Board receives: a sample

The sample report is the toolkit's own Board & CEO report for XYZ Foundation, a fictional trust with about 45 staff in three states. It is the same organisation as the FCRA Compliance sample, so you can see what each toolkit adds.

Open the sample report (PDF, 7 pages)

Illustrative sample: every answer and score was invented to show what the toolkit produces.

Who it is for

What you get

IGMA™ FCRA Governance Assessment Toolkit — Professional Edition

"Does our Board have real oversight of FCRA: approvals, controls and evidence?"
  • 40 questions and 411 evidence-based Yes/No criteria, each written for five maturity levels
  • Six weighted pillars: Board Governance & Strategic Oversight (20%); Risk, Resilience & Continuity (15%); Financial Stewardship & Sustainability (25%); Compliance, Ethics & Legal Protection (25%); Leadership & Operations (5%); Stakeholder Trust & Transparency (10%)
  • The FCRA consequence of each gap, and a recommended action for every question
  • Board & CEO report, Board summary with chart, results dashboard, assurance report, action tracker, year-on-year trend and audit log
  • Two routes: the detailed criteria for Board, donor or audit use, or one score per question for a quick internal read

Compliance or governance: which FCRA toolkit?

FCRA Compliance ($300) asks whether each requirement of the Act and the 2026 Rules is met: 180 questions, 1,800 criteria, registers and an FC-6F readiness plan. See the FCRA Compliance toolkit.

FCRA Governance ($500) asks whether the Board and management govern foreign contribution: 40 questions, 411 criteria and a Board report. Start here if the requirements are broadly in place but oversight is the worry.

Need both, plus DPDP? The Compliance Bundle includes FCRA Compliance, FCRA Governance and DPDP for $700 instead of $900.

How it works

1. AnswerWork through the criteria with Finance, Programmes and Compliance. Record evidence and notes as you go.
2. ScoreThe workbook scores every question and pillar automatically and flags inconsistent answers.
3. ActTake the Board & CEO report and the 30/60/90-day plan to your next Board or Audit Committee meeting.

Who built it

IGMA™ was created by CA Sunil Kumar, FCA, a Chartered Accountant and social-sector CFO with 30+ years in NGO and development-sector finance, audit and governance. It packages that experience as self-assessments your own team can run. IGMA™ has been in public use since June 2026.

"Very useful document and compilation of checklists for Governance. Must buy for each and every NGO Board members and key functionaries."

— Bhushan Mehta, verified Gumroad buyer, India, on the IGMA™ toolkits

Frequently asked questions

How is this different from the FCRA Compliance toolkit?

The FCRA Compliance toolkit ($300) checks, requirement by requirement, whether the Act and the Rules are being met. This toolkit ($500) asks whether the Board and management actually govern foreign contribution: oversight, risk, financial control, ethics, leadership and transparency, with evidence. Many organisations use both; the $700 bundle includes both FCRA toolkits and the DPDP toolkit.

What does the sample report show?

The sample is the toolkit's own Board & CEO report for XYZ Foundation, a fictional NGO, exactly as the workbook prints it once the criteria are answered: overall score, pillar scores, a 30/60/90-day plan, an executive narrative and a recommended action for each of the 40 questions.

Do the toolkits reflect the FCRA Amendment Rules, 2026?

The toolkit assesses the governance processes (oversight, approvals, controls, evidence and ownership) that sit underneath the 2026 changes. For the specific 2026 changes, read the companion guide, FCRA Amendment Rules 2026: What NGOs Need to Know, on this site.

Is this legal advice?

No. The toolkit is a management self-assessment tool. It helps you see gaps and organise evidence; it is not a substitute for legal or regulatory advice, an audit or a compliance certificate.

What format is the toolkit, and what do I need to run it?

One automated Excel workbook. You answer Yes or No to each criterion, or give one score per question on the shorter route, and the workbook calculates the scores, dashboard and Board outputs.

What does the licence cover?

A single-organisation, perpetual licence for a one-time payment. Free v1.x updates are included. Consultants who want to use the toolkit with several client organisations should email sunil@sunilkumarfca.com about a separate consultant licence.

Can I get a refund?

Because the toolkit is an instant digital download, all sales are final once the file is delivered. If a file is faulty, will not open, or does not work as described, email sunil@sunilkumarfca.com within 14 days of purchase and it will be fixed or replaced free of charge. Please review the sample report and FAQ before buying.

How do I buy and receive it?

Checkout is on Gumroad (card, and other methods Gumroad supports). The download is available immediately after payment.

Give your Board evidence, not assurances

Buy once, download instantly, and run the assessment with your own team.

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