Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
NGOs as implementing agencies
Companies frequently don’t run CSR projects themselves — they fund NGOs to deliver them. So partnering with companies for CSR funds is a major source of support for NGOs. But the rules now gatekeep which NGOs can receive CSR money.
The CSR-1 requirement
To be a CSR implementing agency, the NGO must register with the MCA by filing Form CSR-1 and obtain a CSR Registration Number. It generally also needs 12AB and 80G registration and, often, an established track record. A company cannot route CSR spend through an NGO that lacks the CSR-1 registration. Confirm the current eligibility (some require a 3-year track record).
A worked example
Example: an education NGO wanting corporate CSR grants first ensures it has 12AB and 80G, then files Form CSR-1 to get its CSR registration number — after which companies can fund it and report the spend in CSR-2. An NGO without CSR-1 simply can’t receive CSR money, however good its work. Getting registered unlocks the funding. Our team can get your NGO CSR-ready.