The amendment modifies the Foreign Contribution (Regulation) Rules, 2011, and introduces a dedicated schedule outlining activities eligible for registration under religious purposes. The listed activities include construction, renovation and maintenance of places of worship such as temples, mosques, churches, gurudwaras, monasteries, synagogues and other religious sites.
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The schedule also permits preservation, printing, translation and digitisation of sacred scriptures and commentaries, support for institutions engaged in the study of religious philosophy and history, and provision of amenities for pilgrims, including drinking water, sanitation and shelter facilities at heritage religious sites.
It allows the establishment of dharamshalas, langars, annadans and community kitchens under religious initiatives. Other permitted activities include religious education, moral instruction, satsangs, discourses, meditation retreats, promotion of devotional music, chants, theatre and liturgical arts, as well as documentation and revival of indigenous and tribal faith practices.
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However, the rules clearly exclude any activity involving proselytisation. Alongside the classification of activities, MHA has introduced broader compliance reforms aimed at enhancing transparency and accountability in the use of foreign contributions. A key change is the introduction of the term “key functionary”, expanding accountability to include directors, partners, trustees, karta of Hindu Undivided Families, office-bearers and any person responsible for the management or control of an organisation.
The rules mandate that registration certificates clearly specify the exact purpose and geographical area of operation. Organisations will now be required to choose their objectives strictly from the prescribed schedule and declare the states or Union Territories where activities will be carried out.

