CA Sunil Kumar, FCAFCA · Governance Frameworks & Books

FCRA and NGO governance: questions and answers

Short, dated answers to the questions NGO Boards, CEOs and finance teams ask most. Newest first. By CA Sunil Kumar, FCA.

When is FC-4 for 2025-26 due, and what is new in it?

FC-4 for 2025-26 is due by 31 December 2026. Under the FCRA (Amendment) Rules 2026 the form asks for more than before: activity-wise utilisation and project details, the ultimate donors behind donor-advised funds, the organisation’s website and social-media accounts, and the auditor’s UDIN. Most of this has to be collected during the year; it is hard to rebuild in December.

Check where you stand with the free 50-point FCRA self-check: FCRA Compliance Essentials.

Dated 2 November 2026. General information, not legal advice; check the current Rules on fcraonline.nic.in before filing.

More on this: 10 FC-4 checks before you file.

More on this topic: FCRA Governance — articles, videos, books and tools.