What is CSR-1 Form?

CSR-1 is a digital form prescribed by the MCA that NGOs and other implementing agencies must file to be eligible to receive CSR contributions from companies. It acts as a self-declaration and registration form, and once filed and approved, the NGO is given a unique CSR Registration Number.

This number is used by companies to verify your eligibility before donating CSR funds. Without it, they simply cannot include your project in their official CSR expenditure.

Here’s what Form CSR-1 includes:

• General information about the NGO (name, registration type, PAN)

• Details of registration under Section 12A, 80G, or Companies Act

• Digital signature by an authorized representative and a practicing professional (CA/CS/CMA)

Once approved, the MCA adds your NGO to a public database of eligible CSR recipients.

Importance of CSR-1 for NGOs and Non-Profits

CSR-1 is not just another bureaucratic step. It’s a mandatory legal filter that companies use to ensure their funds go only to compliant, legitimate, and registered organizations.

Here’s why CSR-1 is crucial:

• Mandatory for CSR Eligibility: No CSR funds can be transferred unless the NGO is registered with CSR-1.

• Builds Corporate Credibility: Filing CSR-1 signals to companies that your organization is transparent, compliant, and ready to work at scale.

• Centralized Database: Once approved, your NGO’s details are available in a government-managed database. This improves visibility among CSR teams looking for reliable partners.

• Prevents Fraud and Misuse: By vetting organizations, CSR-1 ensures CSR funds are used for genuine social causes.

In essence, if you want to access the billions of rupees set aside annually by companies for CSR, CSR-1 is your entry pass.

Applicability and Who Should File CSR-1

Filing CSR-1 is not optional. It’s a precondition for receiving CSR funds, regardless of how long your organization has existed or what cause you work for. The good news is, if you’re a registered nonprofit, you probably qualify.

Eligible Entities Under Companies Act

According to the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021, only the following types of organizations are eligible to file CSR-1:

1. Section 8 Companies registered under the Companies Act, 2013

2. Registered Public Trusts (under any state or central law)

3. Registered Societies (under the Societies Registration Act, 1860)

4. Entities established by Central or State Government (like government bodies or institutions)

It’s important to note that these entities must also be registered under Section 12A and 80G of the Income Tax Act to qualify.

For more info: https://www.psrcompliance.com/csr-1-registration