Sunil Kumar, FCAFCA · Governance Frameworks & Books
Knowledge Hub

NGO governance, FCRA and finance knowledge hub.

Practical writing on NGO governance, FCRA compliance and finance for mission-driven organisations — articles, newsletter editions and webinars in one place.

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FCRA Governance Assurance — A Practical Approach to Strengthening NGO Governance

The live executive briefing on the IGMA™ FCRA Governance Maturity Assessment has taken place. Watch the full session, including the live demonstration, on YouTube.

Watch on YouTube

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Institutional Governance & Resilience

NGO governance and institutional resilience: Board oversight, risk, reserves, funding concentration and governance maturity, with free books, videos and tools. Open the Institutional Governance page →

Governance and Board oversight

Notes from the field

Why Strong Governance Matters More Than Ever for NGOs

Lessons from two decades in governance, finance and institutional strengthening — on why the organisations that survive a crisis are the ones that built governance before they needed it.

Related: Governance Lessons from the Field (free) →

September 2026

AI, Technology and Institutional Governance: Are We Moving Fast Enough?

On whether social-impact organisations are adopting AI and digital tools faster than they're developing the governance to manage them — accountability, data protection and Board oversight of technology risk.

September 2026

IGMA™ Pillar 1: Board Governance & Strategic Oversight

A look at the eight areas under Pillar 1 — board skills, independence, composition, diversity, evaluation — and why "we have the skills" is different from "we have assessed whether we have the skills, and can demonstrate it."

Watch the Founder Edition webinar →

Resilience

June 2026

The Single-Donor Trap: Why Revenue Concentration Is a Boardroom Failure

On why funding concentration is a resilience risk that Boards should formally monitor — and when donor diversification should become a strategic priority.

Read on Medium →

September 2026

Compliance Is Not the Same as Institutional Assurance

A companion piece on why resilient institutions aren't simply the ones compliant today — they're the ones that have built the capability to remain compliant as circumstances change: assign responsibility → establish controls → monitor compliance → maintain evidence → escalate exceptions → provide oversight.

Edition 1 · July 2026

The Resilient Institution — Moving Beyond Checklist Compliance

The first IGMA™ Governance Insights edition, on building more resilient, trusted institutions rather than treating governance as a box-ticking exercise.

Read The Resilient Institution free online →

New book · September 2026

The Resilient Institution: Building Trust, Governance, and Sustainable Impact

"Mission without systems becomes fragile. Systems without mission become irrelevant. Sustainable institutions require both." Includes a practical Leadership Q&A section on institutional fragility, financial resilience and balancing mission ambition with financial reality.

Read online, free → · Related: The Resilient Institution →

Free to read

The Architecture of Resilience

A short story about leadership, finance, governance and the institution we leave behind — free to read online in full, from The Resilient Institution.

Read online free: The Architecture of Resilience → · also on Substack and Medium

July 2026

Introducing My First Two Books: The Beginning of The Resilient Institution™ Series

The story behind starting the book series — the first two titles under a shared thesis on trust, governance and sustainable impact.

Read on Medium →

Governance maturity

September 2026

Governance Checklist vs Governance Maturity Assessment: What's the Difference?

A checklist asks "do you have a policy?" A maturity assessment asks whether it's current, implemented, embedded in decision-making — and what evidence demonstrates that.

Related: IGMA™ Toolkits →

Edition 3 · September 2026

Governance Begins Where Self-Assessment Ends

Five observations from implementing an evidence-based Governance Maturity Assessment — on why governance frameworks define governance, but governance behaviour determines maturity.

Read on LinkedIn →

September 2026

What 14 Governance Assessments Reveal About How Governance Pillars Move Together

Peer benchmark data (directional, not representative — based on 14 NGO assessments) showing strong correlations between Financial Stewardship and both Stakeholder Trust (0.92) and Operational Excellence (0.91) — and why a weakness in one pillar can weaken the others.

Related: IGMA™ Institutional Governance Maturity Toolkit →

FCRA Governance

FCRA governance and compliance for Indian NGOs: Board oversight, internal controls, cost allocation and audit readiness, with free videos and assessment toolkits. Open the FCRA Governance page →

September 2026

FCRA Amendment Rules 2026: What NGOs Need to Know

FCRA Amendment Rules 2026 explained for NGOs: purpose and State-wise registration, FC-6F by June 2027, key functionaries, ultimate donors and FC-4 changes.

Read the article →

September 2026

FCRA Compliance Beyond Checklists: Why Governance Assurance Matters

Compliance is the outcome; assurance is confidence that the system producing that outcome is working. On the difference between meeting FCRA requirements today and having the institutional capability to keep meeting them tomorrow.

Watch the related webinar → · Related: IGMA™ FCRA Governance Assessment Toolkit →

September 2026

The FCRA Purpose–Geography–Money Chain

A framework for tracing foreign contributions from donor to expenditure to evidence — and why the real governance test is whether Programme, Finance, Compliance, Management and the Board can reliably connect those records under one control framework.

Related: IGMA™ FCRA Governance Assessment Toolkit →

September 2026

Root Cause, Not Just Symptoms: What an FCRA Governance Poll Revealed

A poll on FCRA governance priorities returned zero votes for Board Oversight — prompting a look at why organisations often correct compliance symptoms rather than the governance weakness that allowed them to occur.

Edition 2 · August 2026

Compliance-Ready, but Future-Ready? Six Governance Insights for FCRA Boards

Findings from the IGMA™ FCRA Governance Quick Scan, looking at where FCRA-registered boards are compliant on paper but exposed in practice.

Related: IGMA™ FCRA Governance Maturity Framework (book) →

Notes from the field

Payment Outside India by NGOs: A CFO and Governance Perspective

On overseas payments by Indian NGOs — arguing that the real governance question is not the remittance itself, but the oversight behind it.

Related: IGMA™ FCRA Governance Assessment Toolkit →

The Strategic CFO

The Strategic CFO for NGOs and mission-driven organisations: the CFO role, Board reporting, budgeting, cash flow, restricted funds and financial resilience. Open the The Strategic CFO page →

Free guide · September 2026

50 Questions Leaders Ask — The Strategic CFO Reference Guide

50 practical questions across Strategic Finance, Governance & Trust, Institutional Resilience, Compliance & Risk, Technology & AI, and CFO Leadership — designed as a working reference for challenging existing practice, not a one-time read.

Read the full 50-question reference in the book →

More from CA Sunil Kumar, FCA

Writing on careers, wealth and personal effectiveness.

September 2026

The Wealthy Life: Building Wealth That Lasts Beyond Success

Why high income and success do not guarantee a wealthy life: income vs wealth, the six dimensions of wealth, return on effort, and turning success into lifelong resilience.

Read the article →

New book · September 2026

The Wealthy Life

Presents wealth as a six-dimensional portfolio — financial, physical, mental, emotional, social and spiritual — built around a simple operating cycle: Define → Measure → Prioritise → Act → Review → Rebalance.

Read The Wealthy Life free online →

New book · September 2026

Optimise Your Return on Effort

Introduces SROE — Strategic Return on Effort — a framework for allocating limited time and energy deliberately: Decide → Allocate → Execute → Review → Adapt.

Related: Optimise Your Return on Effort →

August 2026

After 50, Your Greatest Financial Asset May Not Be Your Money

On monetising decades of professional judgment as intellectual capital — frameworks, training toolkits, advisory models — rather than relying only on market returns in the second half of a career.

Read on Medium →

News

September 2026

Amazon Author Page

Now live on Amazon — future books and practical insights on governance, strategic finance, CFO leadership and institutional resilience will be published there.

Follow on Amazon →

July 2026

Welcome to The Resilient Institution

Launched a professional LinkedIn community for people building financially strong, well-governed, future-ready social-impact institutions — a space for practical questions, not promotion.

Join on LinkedIn →