• Regarding renewal of trust/NGO registration/FCRA

Hi, 
we have an NGO, a trust (registered at local registrar's/ Tehsildar office, Palampur/ H.P.). We (trustees) are engaged in process to start an orphanage. Our trust was registered in Sept 2011. 

We have some questions because we heard on the news that 11 000 NGO`s are deregistered this month by the Government. 
 
Is there a expiry date for a trust? 
Are we required to renew the trust deed? 
On our trust deed there is no expiry or valid up to date written.

Is it possible to apply and to have prior permission for FCRA without having 12AA and 80G? (tax) 
If yes, is this only for one single donor or for multiple donors? How and where to apply for prior permission for FCRA? For how long time is one "prior FCRA" registration legal? 

Is there a lawyer in here who can help us to apply and register prior FCRA? 
Please suggest.

Thank you, 
Regards
Kristin Goswami
Asked 28 days ago in Taxation from Palampur, Himachal Pradesh
1) You are not required to renew the trust deed

2)  certificate is being issued by the ministry of home which is called FCRA to the nonprofit ngo organization before their play with any type of foreign contribution. So apply for FCRA, nonprofit ngo organization have to apply by opening a separate bank account where they should not transact any of their local funds. A separate book keeping, accounting procedures should be followed as per the Foreign contribution regulation Act.


4) Application for Registration

An application for registration of an organisation for acceptance of foreign contribution shall be made electronically on-line in Form FC-3, and shall be followed by forwarding the hard copy of the on-line application duly signed by the Chief Functionary of the association together with the required documents:

i.
Form FC-3 duly filled in triplicate.
ii.
Audited statement of accounts of past three years.
iii.
Annual Report specifying activities of past three years.
iv.
If the association is a registered Trust or Society a certified copy of the registration certificate.
v.
Copy of the Memorandum of Association and/or the Articles of Association as applicable.
vi.
List of Main objects and definite programmes for which the contribution is to be accepted / utilised.
vii.
Details of names and addresses of the members of the Executive Committee/Governing Council etc. of the Association.
viii.
Copy of any prior permission granted to the organization.
ix.
Copy of resolution of Governing Body of the organisation, authorizing the registration under FCRA.
x.
Copy of Power of Attorney or the resolution of Governing Body by which the Chief Functionary is authorized to submit FC-3.
xi.
List of present members of the Governing Body of the organisation and the office bearers.
xii.
Copy of any Journal or other publication of the organization.
xiii.
If the association is having any parent or sister or subsidiary organisation which is registered under the FCRA then the registration number along with Ministry of Home Affairs file number should be mentioned.
xiv.
If the association has submitted any application earlier then its reference number should be mentioned.
xv.
If the association has received any foreign contribution with or without the prior approval of the Central Government, then the detail should be given.
xvi.
Details of Bank along through which the foreign contribution shall be received.
xvii.
A recommendation certificate from any competent authority.
xviii.
Copy of certificates of exemption or registration issued by the Income Tax Department u/s80G and 12A.

4) After making inquiry, the Central Government may register such organisation and grant him a certificate, ordinarily within ninety days from the date of receipt of application.
In case the Central Government does not grant, within the said period of ninety days, a certificate, it shall communicate the reasons there for to the applicant.

5) Every certificate of registration granted to a organisation under the Act shall be valid for a period of five years from the date of its issue.

6) Every certificate of registration issued to a organisation shall be liable to be renewed after the expiry of five years from the date of its issue on proper application.
Ajay Sethi
Advocate, Mumbai
23230 Answers
1219 Consultations
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Registration with the sub-registrar is effectively a way to safe keep your trust deed with the government. The registrar will issue a certified copy of the deed to you that you can use for your day-to-day purposes. If your copy gets lost or destroyed –you can go to the registrar’s office and get another certified copy made.
There is no expiry date for the trust.
You can refer to the conditions of the trust as endorsed in the trust deed.
The time limit for availing exemptions under 80G is 1 to 3 years. 
An organisation having a definite cultural, economic, educational, religious or social programme shall accept foreign contribution, only after such organisation obtains a certificate of registration from the Central Government.
Any association registered with the Central Government or granted prior permission under that section of the Foreign Contribution (Regulation) Act, 1976, as it stood immediately before the commencement of this Act, shall be deemed to have been registered or granted prior permission, as the case may be, under this Act and such registration shall be valid for a period of five years from the date on which this section comes into force.

An application for registration of an organisation for acceptance of foreign contribution shall be made electronically on-line in Form FC-3, and shall be followed by forwarding the hard copy of the on-line application duly signed by the Chief Functionary of the association together with the required documents:

i. Form FC-3 duly filled in triplicate.
ii. Audited statement of accounts of past three years.
iii. Annual Report specifying activities of past three years.
iv. If the association is a registered Trust or Society a certified copy of the registration certificate.
v. Copy of the Memorandum of Association and/or the Articles of Association as applicable.
vi. List of Main objects and definite programmes for which the contribution is to be accepted / utilised.
vii. Details of names and addresses of the members of the Executive Committee/Governing Council etc. of the Association.
viii. Copy of any prior permission granted to the organization.
ix. Copy of resolution of Governing Body of the organisation, authorizing the registration under FCRA.
x. Copy of Power of Attorney or the resolution of Governing Body by which the Chief Functionary is authorized to submit FC-3.
xi. List of present members of the Governing Body of the organisation and the office bearers.
xii. Copy of any Journal or other publication of the organization.
xiii. If the association is having any parent or sister or subsidiary organisation which is registered under the FCRA then the registration number along with Ministry of Home Affairs file number should be mentioned.
xiv. If the association has submitted any application earlier then its reference number should be mentioned.
xv. If the association has received any foreign contribution with or without the prior approval of the Central Government, then the detail should be given.
xvi. Details of Bank along through which the foreign contribution shall be received.
xvii. A recommendation certificate from any competent authority.
xviii. Copy of certificates of exemption or registration issued by the Income Tax Department u/s80G and 12A. 
T Kalaiselvan
Advocate, Vellore
14006 Answers
127 Consultations
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