An Overview
It has now been made mandatory for NGOs to register in order to undertake CSR activities funded by companies and corporations. To receive CSR funding, all NGOs must register with the central government by submitting Form CSR-1. This requirement permits the effective monitoring of CSR spending in the country.
What is CSR-1?
CSR-1 is a registration form that is filed in order to get CSR funding. The Ministry of Corporate Affairs made it mandatory that all entities undertaking Corporate Social Responsibility (CSR) have to file eForm CSR-1 for all their CSR projects. This form is signed and submitted digitally after verification by a Chartered Accountant (CA), Company Secretary (CS) or Certified Management Accountant (CMA). This is done to monitor CSR spending in the country.
Eligibility Criteria for NGOs
NGOs can be eligible for CSR registration if they match the following criteria:
The NGO is to be registered as a section 8 company registered under Section 12A and 80G of the Income Tax Act. It should have at least 3 years of experience in undertaking charitable activities.
It should be a registered public trust registered under Section 12A and 80G of the Income Tax Act. It should have at least 3 years of experience in undertaking charitable activities.
It should be a registered society registered under Section 12A and 80G of the Income Tax Act. It should have at least 3 years of experience in undertaking charitable activities.
Documents Required:
Copy of PAN card of the NGO
Mail ID and mobile number
Details of governing body members
Copy of registration certificate
Copy of 12A & 80G exemption certificate
NGO Darpan ID
Digital signature of the authorised person with their PAN
