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FCRA Quarterly Receipt Declaration in Delhi

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Quarterly Rule Omitted: The Rule 13(b) quarterly website declaration of foreign contribution was omitted with effect from 1 July 2022. There is no quarterly receipt declaration requirement today.

Annual Disclosure Now Applies: Your organisation must place its audited statement of accounts of foreign contribution for each financial year on its own website (or the MHA website).

Tied to Form FC-4: The website disclosure mirrors the Form FC-4 annual return, filed online at fcraonline.nic.in by 31 December for the previous financial year.

Patron FCRA Support: End-to-end help with website disclosure, FC-4 filing, and the 2022 and 2026 donor-transparency rules. Starting from INR 7,500 (Exl. GST & Govt. Charges) - final quote on assessment.

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What Is the FCRA Quarterly Receipt Declaration - and Is It Still Required?

📌 Quick Answers

Is the FCRA quarterly receipt declaration still mandatory? No. The quarterly website declaration under Rule 13(b) of the FCRR was omitted with effect from 1 July 2022. FCRA-registered organisations are no longer required to place donor-wise quarterly receipts on their website every quarter.
What did the quarterly declaration require earlier? Until mid-2022, Rule 13(b) required an FCRA organisation to place on its own website (or the MHA portal) the donor-wise details of foreign contribution received in its designated bank account - donor name, address, type, purpose, amount and date of receipt - within 15 days of the end of each quarter.
What FCRA website disclosure is required now? The organisation must place its audited statement of accounts of foreign contribution for each financial year on its own website (or the MHA website). This annual disclosure replaced the earlier quarterly obligation.
How does this connect to the FC-4 annual return? The annual audited statement of accounts placed on the website corresponds to the figures filed in the Form FC-4 annual return, which every FCRA organisation must submit online by 31 December for the previous financial year.

TL;DR: The "FCRA quarterly receipt declaration" refers to a former requirement under Rule 13(b) of the Foreign Contribution (Regulation) Rules, 2011, which obliged FCRA-registered NGOs and trusts to publish donor-wise details of foreign contribution on their website every quarter. That rule was omitted with effect from 1 July 2022 by the FCRA (Amendment) Rules, 2022. As of July 2026, there is no quarterly receipt declaration to file. The live obligation is an annual one: place the audited statement of accounts of foreign contribution on your website each financial year, in line with the data reported in your Form FC-4 annual return. This page explains the current obligations honestly, sets out the history of the quarterly rule and what replaced it, and shows how Patron Accounting helps FCRA organisations stay compliant.

If you searched for the quarterly declaration because your NGO used to upload receipts every quarter, you are in the right place - and the short answer is that you no longer need to. Read on for the exact scope of today's website disclosure, the FC-4 linkage, penalties for non-compliance, and how the June 2026 amendments changed donor transparency (without bringing the quarterly rule back). Framework references: the Ministry of Home Affairs FCRA portal (fcraonline.nic.in), and the Ministry of Home Affairs (MHA).

The Current FCRA Website Disclosure Obligation

Under the Foreign Contribution (Regulation) Act, 2010 and the Rules made under it, an FCRA-registered organisation must be transparent about the foreign contribution it receives and how it uses it. Since 1 July 2022, that transparency requirement operates on an annual basis for website disclosure. The organisation must place its audited statement of accounts of foreign contribution for each financial year on its own website (or on the MHA website if it has no website of its own).

This annual website disclosure is not a stand-alone filing - it is the public-facing counterpart of the Form FC-4 annual return. The figures you display on your website should mirror the receipts and utilisation reported in FC-4. Form FC-4 must be filed online at fcraonline.nic.in by 31 December for the immediately preceding financial year, accompanied by the audited balance sheet, the income and expenditure statement, the receipt and payment account, and a chartered accountant's certificate.

In short, the modern FCRA transparency model has two connected limbs: (1) file your FC-4 annual return with audited financials and a CA certificate; and (2) place the audited statement of accounts of foreign contribution on your website for the year. There is no longer any quarterly donor-wise upload sitting between these two. The former quarterly declaration under Rule 13(b) of the Foreign Contribution (Regulation) Rules, 2011 - a rule of the Rule 13 FCRR family administered by the Ministry of Home Affairs (MHA) - was removed, and the annual disclosure now carries the transparency function it used to serve.

Key Terms:

Foreign Contribution (Regulation) Act, 2010 (FCRA): The primary statute governing the receipt and use of foreign contribution by persons and organisations in India.
Foreign Contribution (Regulation) Rules, 2011 (FCRR): The rules made under the FCRA. Rule 13 dealt with declaration of receipt of foreign contribution.
Rule 13(b) FCRR (omitted): Formerly required quarterly donor-wise website disclosure. Omitted with effect from 1 July 2022.
Statement of accounts of foreign contribution: The audited receipts and utilisation of foreign contribution for a financial year - the item that must now be placed on the website annually.
Form FC-4: The FCRA annual return, filed online by 31 December for the previous financial year, with audited financials and a CA certificate.
Designated FCRA Bank Account: The account at the State Bank of India, New Delhi Main Branch, where all foreign contribution must first be received under the FCRA (Amendment) Act, 2020.

Current Obligation Annual Website Disclosure

Who Must Place FCRA Accounts on the Website

The annual website disclosure applies to organisations that hold FCRA registration or prior permission and receive foreign contribution. The obligation is about transparency of foreign-contribution receipts and utilisation, so it is relevant to the full range of FCRA-registered entities:

FCRA-registered NGOs and societies: Charitable, educational, cultural, religious, and social-welfare organisations registered under the FCRA that receive foreign contribution.
Public and charitable trusts: Trusts holding FCRA registration and receiving foreign donations for their objects.
Section 8 companies: Not-for-profit companies with FCRA registration receiving foreign contribution.
Organisations with FCRA prior permission: Entities that have obtained prior permission for a specific foreign contribution and must account for it transparently.
Organisations without their own website: Those that do not maintain a website can place the required foreign-contribution disclosures on the MHA/FCRA portal at fcraonline.nic.in using their login credentials.

The disclosed figures relate to receipts in the designated FCRA bank account at the State Bank of India, New Delhi Main Branch. All foreign contribution must first be received in that account, as mandated by the FCRA (Amendment) Act, 2020, and the annual statement of accounts placed on the website reflects those receipts and their utilisation for the financial year.

For organisations that also need FCRA registration, renewal, or prior-intimation support, see Patron's related pages on FCRA registration, FCRA renewal (5-year cycle), and FCRA FC-6 prior intimation and bank account.

The Old Quarterly Rule (Rule 13(b)) and What Replaced It

To understand why so many NGOs still search for the "quarterly receipt declaration," it helps to look at what the rule used to require and exactly how it changed.

What Rule 13(b) required (until mid-2022): Rule 13(b) of the Foreign Contribution (Regulation) Rules, 2011 required an FCRA-registered organisation to place on its own website - or on the MHA website - the donor-wise details of foreign contribution received in its designated bank account. The disclosure had to include the donor's name, address, type of donor (individual or institutional), the purpose of the contribution, the amount received, and the date of receipt. This information had to be uploaded within 15 days following the last day of the quarter to which it related. In practice, organisations refreshed their website every quarter with a fresh donor-wise table.

Important: Rule 13(b) was omitted by the Foreign Contribution (Regulation) Amendment Rules, 2022, with effect from 1 July 2022. From that date, the mandatory quarterly website declaration ended. As of July 2026, there is no quarterly receipt declaration requirement on the website - the obligation is annual, not quarterly. You should not tell donors, auditors, or trustees that a quarterly filing is due today, because it is not.

What replaced it: The transparency function of the quarterly rule was consolidated into an annual obligation. The organisation must now place its audited statement of accounts of foreign contribution for each financial year on its own website (or the MHA website). This annual disclosure corresponds to the figures filed in Form FC-4. The 2022 amendment package also introduced a specific consequence for failing to place the statement of accounts on the website - a compounding penalty of Rs 10,000 - underscoring that the website obligation continues, just on a yearly cadence rather than every quarter.

The June 2026 amendments did not bring quarterly declaration back. The FCRA (Amendment) Rules effective 22 June 2026 did not reinstate quarterly website declaration. Instead, they tightened donor transparency: for funds routed through an intermediary or aggregator, the details of every underlying donor must be disclosed, and the organisation's website and social-media handles must be declared in Form FC-4. These changes strengthen the annual return and donor-tracing requirements - they do not revive the quarterly upload.

So if your NGO once maintained a quarterly donor table, the correct action today is to retire that quarterly process and make sure your annual statement of accounts is published and consistent with FC-4. Patron helps organisations make exactly this transition cleanly.

The Process

How Patron Handles Your FCRA Website Disclosure and FC-4

A clear, current-law workflow - from confirming that no quarterly filing is due, through preparing audited foreign-contribution accounts, filing Form FC-4, and publishing the annual statement on your website.

Step 1

Compliance Review and Myth-Busting

We confirm your FCRA status and clarify that the Rule 13(b) quarterly declaration was omitted from 1 July 2022. We map your current obligations - annual FC-4 and the annual website statement of accounts - so no effort is wasted on a discontinued quarterly upload.

Status confirmed Obligations mapped

Reviewed01

Step 2

Prepare Audited Foreign-Contribution Accounts

We compile and audit the foreign-contribution receipts and utilisation for the financial year - the balance sheet, income and expenditure statement, and receipt and payment account - along with the chartered accountant's certificate required for FC-4.

Accounts audited CA certificate ready

Accounts Ready02

Step 3

Reconcile to the Designated FCRA Account

We reconcile the reported figures to receipts in the designated FCRA bank account at the State Bank of India, New Delhi Main Branch, and, where the 2026 rules apply, trace underlying donors for any funds routed through an intermediary or aggregator.

Bank reconciled Donors traced

Reconciled03

Step 4

File Form FC-4 Annual Return

We file Form FC-4 online at fcraonline.nic.in by 31 December for the previous financial year, attaching the audited balance sheet, income and expenditure statement, receipt and payment account, and the chartered accountant's certificate, plus the website and social-media handles now required.

FC-4 filed Attachments complete

Filed04

Step 5

Publish the Annual Statement on Your Website

We help you place the audited statement of accounts of foreign contribution for the financial year on your own website - or on the MHA/FCRA portal if you have no website - ensuring the published figures mirror your FC-4 return and avoiding the Rs 10,000 non-placement penalty.

Published Matches FC-4

Live05

Documents for the Annual FCRA Disclosure and FC-4

To publish the annual statement of accounts and file Form FC-4, the following should be ready. Patron coordinates the audit and drafting where needed.

Audited balance sheet for the financial year (foreign-contribution accounts)
Income and expenditure statement for foreign contribution
Receipt and payment account for foreign contribution
Chartered accountant's certificate in the format required for Form FC-4
Statement of the designated FCRA bank account at SBI, New Delhi Main Branch, with reconciliation
Statements of any FCRA utilisation accounts
Donor-wise details, including underlying donors where funds are routed through an intermediary or aggregator (per the June 2026 rules)
FCRA registration certificate / prior-permission letter and registration number
Organisation's website URL and social-media handles (now required to be reported in FC-4)
fcraonline.nic.in login credentials for online filing and (if no website) portal-based disclosure

File and verify status at the MHA FCRA online portal (fcraonline.nic.in). For registration and renewal support, see FCRA registration and FCRA renewal (5-year cycle).

Common FCRA Disclosure Mistakes Patron Helps You Avoid

Mistake	Impact	How Patron Accounting Solves It
Still Running a Quarterly Website Upload	Some organisations continue to maintain a quarterly donor-wise table under the belief that Rule 13(b) still applies. This wastes effort and can create inconsistent, partially updated public disclosures.	Patron confirms the rule was omitted from 1 July 2022 and helps you retire the quarterly process, focusing effort on the annual statement of accounts and FC-4 instead.
Not Placing the Annual Accounts on the Website	Omitting the audited statement of accounts of foreign contribution from the website attracts a compounding penalty of Rs 10,000 introduced under the July 2022 amendments.	Patron prepares the annual statement and ensures it is published on your website (or the MHA portal if you have none), keeping you clear of the non-placement penalty.
Website Figures Not Matching FC-4	If the accounts on the website differ from the FC-4 return, it raises reconciliation questions during scrutiny and undermines the credibility of the disclosure.	Patron ties the published statement directly to the FC-4 figures so the two are consistent and defensible.
Late or Missed FC-4 Filing	Late or non-filing of the FC-4 return is an offence attracting penalties under Section 37 of the FCRA, 2010, with late-filing penalties starting at Rs 10,000 and escalating for prolonged default.	Patron tracks the 31 December deadline, assembles all attachments in advance, and files on time to avoid Section 37 exposure.
Not Disclosing Underlying Donors or Handles	Under the June 2026 rules, failing to disclose every underlying donor for funds routed through an intermediary, or omitting website and social-media handles in FC-4, creates fresh compliance gaps.	Patron applies the 2026 donor-transparency requirements - tracing underlying donors and capturing the required handles in the return.
Receiving Foreign Contribution in the Wrong Account	Foreign contribution not first received in the designated SBI New Delhi Main Branch account breaches the FCRA (Amendment) Act, 2020 and distorts the disclosed figures.	Patron verifies that all foreign contribution flows first through the designated account and reconciles the disclosure to it.

Patron Fees for FCRA Disclosure and FC-4 Support

Service Component	Amount
Free FCRA Compliance Consultation	Free - 30-minute call to confirm your current obligations (no quarterly filing today), review your FC-4 status, and scope the annual website disclosure
Annual FCRA Website Disclosure and FC-4 Support	Starting from INR 7,500 (Exl. GST & Govt. Charges) - final quote on assessment; covers preparation of the annual statement of accounts, FC-4 filing coordination, and website publication
Foreign-Contribution Audit and CA Certificate	Quoted on assessment - audited balance sheet, income and expenditure statement, receipt and payment account, and the chartered accountant's certificate required for FC-4
Donor Tracing (2026 Intermediary/Aggregator Rules)	Quoted on assessment - identification and disclosure of underlying donors where funds are routed through an intermediary or aggregator
Statutory / Government Charges	Pass-through - any applicable FCRA portal charges; FC-4 filing on fcraonline.nic.in as prescribed

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional charges for audit, drafting, filing, and disclosure are separate from any statutory fees. The exact fee depends on the size of your foreign-contribution accounts and the complexity of donor tracing. Contact us for a detailed quote.

Get a free FCRA compliance consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Key FCRA Dates and Cadence

Item	Timing / Status
Quarterly Website Declaration (Rule 13(b))	Discontinued - omitted with effect from 1 July 2022; no quarterly filing is due today
Annual Website Statement of Accounts	Once per financial year - place the audited statement of accounts of foreign contribution on your website (or the MHA website)
Form FC-4 Annual Return	By 31 December for the immediately preceding financial year, filed online at fcraonline.nic.in with audited financials and CA certificate
Penalty - Non-Placement on Website	Compounding penalty of Rs 10,000 (introduced under the July 2022 amendment)
Penalty - Late/Non-Filing of FC-4	Offence under Section 37 of the FCRA, 2010; late-filing penalties starting at Rs 10,000 and escalating for prolonged default
June 2026 Amendment Rules	Effective 22 June 2026 - tightened donor transparency (underlying-donor disclosure; website and social-media handles in FC-4); did NOT reinstate quarterly declaration

Bottom line on cadence: Think annual, not quarterly. Your recurring FCRA public-disclosure obligation is to publish the audited statement of accounts of foreign contribution each financial year and to file Form FC-4 by 31 December. There is no quarterly receipt declaration to prepare or upload as of July 2026.

Key Benefits

Why Patron for FCRA Compliance

Current-Law Accuracy

We work strictly from the FCRA as it stands today. We will not have you file a discontinued quarterly declaration - we focus your compliance on the live annual website disclosure and Form FC-4, reflecting the omission of Rule 13(b) from 1 July 2022.

Audit-Backed Disclosures

Our chartered accountants prepare the audited statement of accounts of foreign contribution and the CA certificate required for FC-4, so your website figures and your annual return are consistent and defensible.

2026 Donor-Transparency Ready

We apply the FCRA (Amendment) Rules effective 22 June 2026 - tracing underlying donors where funds pass through an intermediary or aggregator, and reporting your website and social-media handles in Form FC-4.

Penalty Avoidance

We keep you clear of the Rs 10,000 non-placement penalty and Section 37 late-filing exposure by publishing the annual statement on time and filing FC-4 by 31 December.

Bank-Account Reconciliation

We reconcile disclosed figures to receipts in the designated FCRA account at SBI, New Delhi Main Branch, as required under the FCRA (Amendment) Act, 2020.

15+ Years of NGO Compliance

A single CA and CS firm handling FCRA, 12A, 80G, and annual returns for NGOs and trusts. Offices in Pune, Mumbai, Delhi, and Gurugram with pan-India remote engagement.

Trusted by FCRA-Registered NGOs and Charitable Trusts

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"We were still updating a quarterly foreign-contribution table on our website every quarter. Patron explained that the Rule 13(b) requirement was removed in 2022 and helped us switch to the annual statement of accounts tied to our FC-4. It saved our team a lot of unnecessary work."

- Trustee, FCRA-registered charitable trust

"Patron prepared our audited foreign-contribution accounts, filed FC-4 before 31 December, and published the statement on our website so the figures matched exactly. The 2026 donor-tracing requirements were handled without any fuss."

- Finance Head, FCRA-registered NGO

4-Office Trust Signal: With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves NGO and trust clients across India - both in person and remotely - on FCRA disclosure, FC-4 filing, and related registrations.

Old Quarterly Rule vs Current Annual Obligation

Dimension	Former Rule 13(b) (until 30 June 2022)	Current Position (from 1 July 2022)
Frequency	Quarterly - every three months	Annual - once per financial year
What Was Disclosed	Donor-wise details: name, address, donor type, purpose, amount, date of receipt	Audited statement of accounts of foreign contribution for the year (mirroring FC-4)
Deadline	Within 15 days of the end of each quarter	Annual publication; FC-4 filed by 31 December for the previous financial year
Where Published	Organisation's own website or the MHA website	Organisation's own website, or the MHA/FCRA portal if no website
Status Today	Omitted - not a current requirement	In force - the live obligation
Non-Compliance	Not applicable (rule removed)	Rs 10,000 compounding penalty for non-placement; Section 37 penalties for FC-4 default
Effect of June 2026 Rules	Not reinstated	Strengthened donor transparency and handle disclosure; annual cadence unchanged

Related Patron NGO and FCRA Services

FCRA website disclosure sits within a wider NGO compliance lifecycle. These live Patron pages help across registration, renewal, prior intimation, and tax exemptions:

FCRA Registration - registration under the Foreign Contribution (Regulation) Act for organisations receiving foreign contribution.
FCRA Renewal (5-Year Cycle) - timely renewal of FCRA registration to keep receiving foreign contribution.
FCRA FC-6 Prior Intimation and Bank Account - intimating changes and the designated FCRA bank account.
12A Registration - income-tax exemption registration for charitable and religious trusts and institutions.
80G Registration - enabling donors to claim deductions on donations to your organisation.

File and verify FCRA status at the MHA FCRA online portal (fcraonline.nic.in). General FCRA policy is administered by the Ministry of Home Affairs (MHA).

Legal and Compliance Framework (India)

Governing Statutes and Rules: Foreign Contribution (Regulation) Act, 2010; Foreign Contribution (Regulation) Rules, 2011; FCRA (Amendment) Act, 2020; FCRA (Amendment) Rules, 2022; and the FCRA (Amendment) Rules effective 22 June 2026.

Foreign Contribution (Regulation) Act, 2010: The primary statute regulating the acceptance and utilisation of foreign contribution in India.
Foreign Contribution (Regulation) Rules, 2011: Rules made under the FCRA; Rule 13 dealt with declaration of receipt of foreign contribution.
Rule 13(b) FCRR (omitted 1 July 2022): Formerly required quarterly donor-wise website disclosure within 15 days of each quarter's end.
FCRA (Amendment) Rules, 2022: Omitted Rule 13(b); introduced the Rs 10,000 compounding penalty for non-placement of the statement of accounts on the website.
FCRA (Amendment) Act, 2020: Mandated that all foreign contribution first be received in the designated FCRA account at SBI, New Delhi Main Branch.
FCRA (Amendment) Rules effective 22 June 2026: Tightened donor transparency (underlying-donor disclosure for intermediary/aggregator routing) and required website and social-media handles in Form FC-4; did not reinstate quarterly declaration.
Form FC-4: The FCRA annual return, filed online by 31 December for the previous financial year with audited financials and a CA certificate.
Section 37, FCRA, 2010: Penalty provision for offences including late or non-filing of the annual return.
Ministry of Home Affairs (MHA): The administering authority for the FCRA, operating the fcraonline.nic.in portal.

All fees and charges listed are indicative only and do not constitute a binding offer. This page is general information on the current FCRA position and is not legal advice; final compliance steps depend on your organisation's specific facts.

Frequently Asked Questions

Answers to the most common questions from FCRA-registered NGOs and trusts about website disclosure of foreign contribution, the omitted quarterly rule, and the FC-4 annual return.

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My NGO used to upload quarterly receipts - do we still need to?

No. Rule 13(b), which mandated quarterly donor-wise disclosure on the website within 15 days of each quarter's end, was omitted by the FCRA (Amendment) Rules, 2022 effective 1 July 2022. You now only need to place the annual audited statement of accounts of foreign contribution on your website each financial year.

What exactly must go on our website every year for FCRA?

The organisation must display its statement of accounts of foreign contribution - the audited receipts and utilisation for the financial year - on its own website (or the MHA website if it has none). This should mirror the data reported in Form FC-4.

What is the penalty if we don't put the FCRA accounts on our website?

Non-placement of the statement of accounts on the website attracts a compounding penalty of Rs 10,000 introduced under the July 2022 amendments. Separately, late or non-filing of the FC-4 return attracts penalties under Section 37 of the FCRA.

By when must we file the FCRA annual return?

Form FC-4 must be filed online on fcraonline.nic.in by 31 December for the immediately preceding financial year, along with the audited balance sheet, income and expenditure statement, receipt and payment account, and a chartered accountant's certificate.

We don't have our own website - what should we do?

Organisations without their own website can place the required foreign-contribution disclosures on the MHA/FCRA portal at fcraonline.nic.in, which allows registered entities to upload the information using their login credentials.

Did the June 2026 FCRA amendments bring back quarterly declaration?

No. The FCRA (Amendment) Rules effective 22 June 2026 did not reinstate quarterly website declaration. They tightened donor transparency - for funds routed through an intermediary or aggregator, the details of every underlying donor must be disclosed - and require website and social-media handles to be reported in Form FC-4.

Where should our foreign contribution first be received?

All foreign contribution must first be received in the designated FCRA bank account at the State Bank of India, New Delhi Main Branch, as mandated by the FCRA (Amendment) Act, 2020. The disclosed figures relate to receipts in this account.

Get Your FCRA Disclosure Right for This Year

Retire the quarterly habit: If your organisation is still maintaining a quarterly donor table, stop - that requirement was omitted from 1 July 2022. Redirect the effort to the annual statement of accounts and Form FC-4, which are the live obligations.

Mind the 31 December deadline: Form FC-4 for the previous financial year is due by 31 December. Missing it is an offence under Section 37 of the FCRA, with penalties starting at Rs 10,000 and escalating for prolonged default. Publishing the annual accounts on your website avoids the separate Rs 10,000 non-placement penalty.

Action: Call +91 945 945 6700 for a free FCRA compliance consultation. Annual website disclosure and FC-4 support starting from INR 7,500 (Exl. GST & Govt. Charges) - final quote on assessment.

Talk to Patron's FCRA Compliance Team Today

The "FCRA quarterly receipt declaration" is a former requirement, not a current one. Rule 13(b) of the Foreign Contribution (Regulation) Rules, 2011 was omitted with effect from 1 July 2022, ending the mandatory quarterly donor-wise website upload. Today, the transparency obligation is annual: place the audited statement of accounts of foreign contribution on your website each financial year, aligned to your Form FC-4 return.

Form FC-4 is filed online at fcraonline.nic.in by 31 December for the previous financial year, with audited financials and a CA certificate. Non-placement of the accounts on the website attracts a Rs 10,000 compounding penalty, and FC-4 default attracts Section 37 penalties. The June 2026 amendments strengthened donor transparency and required website and social-media handles in FC-4 - but did not bring the quarterly declaration back.

Patron prepares your audited foreign-contribution accounts, files FC-4 on time, publishes the annual statement so it matches your return, and applies the 2026 donor-tracing rules. Support starts from INR 7,500 (Exl. GST & Govt. Charges), with the final quote on assessment.

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Content Created: 1 July 2026 | Last Updated: 1 July 2026 | Next Review: 1 October 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly and immediately on any FCRA amendment affecting website disclosure, the Form FC-4 annual return, or donor-transparency requirements.