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Draft, pending trustee approval

Foreign Donation and FCRA Restrictions Policy

To state the Trust's current position on contributions from outside India, and the controls that apply if that position changes.

Key provisions

  • Dev's Foundation Trust does not currently hold FCRA registration or prior permission, and does not accept foreign contributions online or otherwise
  • A foreign source is not determined by currency, bank, or payment method alone; an Indian bank account or Indian phone number does not establish that a donor is not a foreign source
  • If FCRA registration is obtained in future, foreign contributions will be received only into the designated FCRA bank account and reported as required under the applicable annual return
  • Any payment flagged as potentially foreign sourced is held and reviewed before being accepted, not processed automatically

Escalation

Any suspected foreign contribution is escalated to Finance immediately, before the payment is accepted or acknowledged.

Policy record

ClassificationLegally required if the Trust accepts any foreign contribution, under the FCRA 2010
Applicable legal referencesForeign Contribution Regulation Act 2010, Foreign Contribution Regulation Rules, as amended in 2026
Responsible roleFinance
Approval authorityBoard of Trustees, Dev's Foundation Trust
StatusDraft, not yet approved by the Trustees
Version0.1, draft
Review scheduleAnnually, or on a relevant change in law
Current law status, checked October 2026: the Foreign Contribution Regulation Amendment Rules 2026 introduced changes to registration scope, approved activity categories, key functionary disclosure, and annual return (Form FC-4) content. None of this changes the basic position stated below: without valid FCRA registration or prior permission, Section 11 of the Act bars accepting a foreign contribution at all. Verify the current Rules text directly, or with a professional, before relying on any specific procedural detail. Source.
This is a draft policy template written for site structure purposes. It has not been reviewed by a lawyer. Please have it checked against applicable Indian law, including the Digital Personal Data Protection Act 2023 where relevant, before publishing it as the Trust's actual policy.