1. FCRA 2010: Key Concepts

2. Objectives Prevent Foreign influence on:
Indian electoral politics,
Establishment
Media
Social and political discourse
Restriction of terror funds not a stated objective

3. Article, Currency, Securities
Foreign Contribution
Foreign Source
Article, Currency, Securities
Donative Transaction
Foreign Contribution
Exempt:
Funds from UN, World Bank, listed sources
Business transactions

4. Cultural, Religious, Economic, Educational or Social
Applicability
Foreign Contribution
Definite Program
Cultural, Religious, Economic, Educational or Social
Covered - FCRA

5. Income from FC Treated as FCRA Income To be kept in FCRA Bank / books
To be reported in FC-6
Examples:
Bank / FD Interest
Sale of FCRA Material
Sale of FCRA Assets
Profit from FCRA IGP

6. Foreign Source Individuals Business Organisations Foreign Citizens
PIOs
Dual Citizens
Business Organisations
Foreign MNC
Company under foreign Control
Others
International Organisations
NPOs
Government

7. Charitable Individuals
Receivers
Prohibited
Media
Bureaucrats
Judiciary
Politicians
Quasi-political
Legislature
Regulated
NPOs
Charitable Individuals
Permitted
Pvt. Individuals
Business

8. Further Reading AccountAble 84: ‘Foreign Source’ in FCRA 2010
AccountAble 96: Introduction to FCRA 2010