For an NGO in India to be eligible to receive Corporate Social Responsibility (CSR) funds, there is a separate registration requirement under Form CSR-1 with the Ministry of Corporate Affairs (MCA). Here’s how it works:

CSR-1 Form Registration

Mandatory for NGOs: From April 1, 2021, any NGO seeking to receive CSR funds from companies must file Form CSR-1 with the MCA. This registration is compulsory for all implementing agencies (NGOs) working on CSR projects.

Purpose

CSR-1 registration ensures that only verified NGOs can access CSR funding, promoting transparency and accountability in CSR activities.

Eligibility for CSR-1 Registration

  • The NGO must be a Trust, Society, or a Section 8 Company.
  • The NGO should have valid registrations under Section 12A (for tax exemption) and Section 80G (for donor tax benefit).
  • The NGO must be involved in activities aligned with Schedule VII of the Companies Act.

Procedure for CSR-1 Registration

  • Digital Signature Certificate (DSC): The authorized signatory of the NGO (usually a trustee, chairman, or secretary) must have a DSC to file Form CSR-1.
  • Filing CSR-1 Form: The form is filed online on the MCA portal, which requires details like the NGO’s registration number, PAN, address, and a brief description of its activities.
  • Approval and CSR Registration Number: Upon submission, the form is verified, and if everything is in order, the MCA will issue a CSR Registration Number.

Documents Required

  • PAN of the NGO.
  • Registration certificates under Section 12A and 80G.
  • Details of the authorized signatory with a DSC.
  • Other registration documents of the Trust/Society/Section 8 Company.

Once the NGO is registered through CSR-1, it becomes eligible to receive CSR funds from companies that are looking to fulfill their CSR obligations under the Companies Act, 2013.