What is Form CSR-1 Registration?
Under Section 135 of the Companies Act 2013 and Rule 4(2) of the Companies (CSR Policy) Rules, every non-profit entity (Section 8 company, registered public trust, or society) intending to receive Corporate Social Responsibility (CSR) funding from Indian corporations must register with the Ministry of Corporate Affairs (MCA) by submitting Form CSR-1.
Eligibility Requirements
- The entity must be registered as a Section 8 Company, Registered Public Trust, or Registered Society.
- The entity must possess valid 12A and 80G registrations under the Income Tax Act.
- Entities (other than those established directly by the central/state government) must possess an established track record of at least three years in undertaking similar charitable activities.
Document Checklist for CSR-1
- Copy of Registration Certificate of the NGO.
- Copy of 12A and 80G approval certificates.
- PAN Card of the NGO.
- Digital Signature Certificate (DSC) of the authorized director / trustee.
- Digital Signature and certification from a practicing Chartered Accountant, Company Secretary, or Cost Accountant.
Internal Linking & Grant Readiness
Once your CSR Registration is approved, ensure your organization maintains a verified NGO Darpan ID and publishes a transparent Annual Stakeholder Report to satisfy corporate vetting requirements.
Frequently Asked Questions
Can companies fund an NGO without CSR-1?
No. Companies cannot claim statutory CSR expenditure credits if the NGO lacks a valid CSR-1 registration number.