CSR (Corporate Social Responsibility) REGISTRATION

1. Introduction

Corporate Social Responsibility (CSR) is a mandatory requirement under Section 135 of the Companies Act, 2013, where eligible companies must spend 2% of their average net profits (of the previous 3 financial years) on CSR activities. To receive CSR funding, an NGO/Trust/Society must be registered on the CSR Portal (MCA CSR Form–1 Registration).

2. What is CSR Registration ?

CSR Registration refers to the process where an NGO, Trust, or Section 8 Company applies with the Ministry of Corporate Affairs (MCA) by filing Form CSR-1. After approval, the organization receives a Unique CSR Registration Number, allowing it to legally receive CSR funds from eligible companies.

3. Who Needs CSR Registration?

Any implementing agency seeking CSR funding must register if it falls under these categories:

1. Section 8 Company (non-profit company)

2. Registered Public Charitable Trust

3. Registered Society under Societies Registration Act, 1860

4. Entities established by Central/State Government

5. Section 8 Company / Trust / Society with at least 3 years track record

CSR funding cannot be received without CSR-1 approval.

4. Eligibility Criteria

To be eligible for CSR registration:

A. NGO/Trust/Society

  Must be registered under

  Trust Act / Society Registration Act / Section 8 Company Act

  Must have 12A & 80G approved

  Must have a minimum 3 years of activity track record (except Govt-established entities)

  Must have valid PAN and bank account

  Must operate in permitted CSR activities under Schedule VII

B. Section 8 Company

  Should be registered under Companies Act

  Must have 12A/80G and 3 years activity history unless created by

Government

5. Documents Required for CSR-1

1. PAN of the NGO/Trust/Society/Section 8 Company

2. Registration Certificate (Trust Deed / Society Certificate / Section 8 License)

3. 12A Registration Certificate

4. 80G Registration Certificate

5. PAN & Aadhaar of Authorized Signatory

6. Resolution/Authorization to sign CSR-1

7. Digital Signature Certificate (DSC) of the Authorized Signatory

6. Steps for CSR Registration (CSR-1 Filing Process)

Step 1: Prepare Required Registration Documents

Collect Trust deed, Society registration certificate, Section 8 incorporation documents, PAN, 12A, 80G, etc.

Step 2: Prepare the DSC

Authorized signatory needs a valid Class 3 DSC.

Step 3: Fill Form CSR-1

Upload details of NGO, registration number, PAN, 12A & 80G information, address, contact details, etc.

Step 4: Certification by Practicing Professional

CSR-1 must be certified by:

 Chartered Accountant (CA),

  Company Secretary (CS),

  Cost Accountant (CMA)

Step 5: Upload CSR-1 on MCA Website

After submission, MCA verifies the form.

Step 6: CSR Registration Number Issued

After approval, the NGO receives:

  CSR Registration Number (unique 16-digit code)

  Confirmation email from MCA

7. Benefits of CSR Registration

  Eligible to receive CSR donations from companies

  Increases credibility and transparency

  Helps NGOs receive long-term project funding

  Offers opportunities for partnerships with corporates

  Recognition on MCA CSR portal

8. Validity

CSR Registration (CSR-1) is permanent and does not require renewal.

However, the NGO must ensure:

 12A & 80G remain valid

  Annual compliance & activity reports are maintained

  No violations of CSR guidelines under MCA/Schedule VII

9. CSR Funds Can Be Used For (Schedule VII Activities)

  Education, literacy, scholarships

  Health & sanitation

  Women empowerment

  Environmental sustainability

  Rural development programmes

  Skill development

  PM National Relief Fund

  Disaster management

  Welfare of SC/ST/OBC/Minorities

  Sports promotion

  Elderly care, Orphanages, etc.

10. Conclusion

CSR Registration (CSR-1) is essential for NGOs/Trusts/Societies aiming to work with corporates in social welfare activities. It enhances transparency, eligibility, and credibility, enabling organizations to receive funding legally and compliantly.