NGOs that want to implement CSR projects for companies must register with the Ministry of Corporate Affairs by filing Form CSR-1. Eligible entities include Section 8 companies, registered trusts and societies with 12A and 80G registration. On approval, the NGO receives a CSR registration number that companies verify before funding.
Eligibility
- Section 8 companies
- Registered trusts and societies with 12A and 80G
- Entities established by government
Process
- Obtain DSC for signatory.
- File CSR-1 on MCA portal with certificates.
- Professional certification.
- Receive registration number.
After registration
Report CSR fund usage to donor companies and maintain utilisation records.
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Keep 12A and 80G valid to remain eligible.
Frequently asked questions
Is CSR-1 filing free?
No government fee typically applies.
Do new NGOs qualify?
They need 12A and 80G; some CSR rules also expect track record for implementing agencies.
Can individuals receive CSR funds?
No, only eligible entities.
Is FCRA needed for foreign company CSR?
Contributions from Indian subsidiaries of foreign companies may raise FCRA questions; take advice.
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