FCRA Rules 2026 - Who is a Key Functionary
The Foreign Contribution (Regulation) Amendment Rules, 2026 have introduced several significant changes in the regulatory framework governing Non-profit Organisations. A key change is the introduction of an inclusive and extensive definition of “Key functionary”, replacing references to office bearers, members and members of governing bodies across various compliance requirements.
This issue of Standards & Norms examines the scope of the amended definition and its implications for persons involved in the governance and management of organisations receiving foreign contribution.
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