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As per the Foreign Contribution (Regulation) Act (FCRA) 2010 followings are considered as foreign source of donation:
i. A citizen of foreign country.
ii. A society, club or other association formed or registered outside India.
iii. A foreign trust or foundation.
iv. A trade union in any foreign country.
v. Government of any foreign country and any agency thereof.
vi. Any international agency excluding the agencies specified by the Central Government.
vii. A foreign company / A corporation incorporated in a foreign country.
viii. Multi- national corporation defined in FCRA, 2010.
ix. A Company registered in India and more than half of share capital is held by:
- Government of a foreign country
- Citizens of a foreign country
- Corporations incorporated in a foreign country
- Trusts, societies or other associations formed or registered in a foreign country
- Foreign company.