The rules that govern your work — in plain language.
The laws that actually apply to CSR and the non-profit sector — the official text, plus a two-page Bhoomi summary you can hand to your team.
Plain-language explainers, not legal advice. Always read the official text before any compliance decision.
Section 135, Companies Act 2013 — the CSR mandate
The core CSR law. Companies crossing set thresholds of net worth, turnover or net profit must spend at least 2% of average net profit on CSR, form a CSR committee, and disclose their policy and spend.
Schedule VII, Companies Act 2013 — eligible CSR activities
Defines the activities that count as CSR — education, health, environment, gender equality, rural development and more. Spending outside Schedule VII does not qualify.
Companies (CSR Policy) Rules, 2014
The operating rulebook for CSR — planning, implementation and reporting. The 2021 amendment introduced CSR-1 registration, impact assessment, and stricter unspent-fund rules.
Form CSR-1 — registration to receive CSR funds
Since April 2021, any NGO wanting to receive CSR funding must register on the MCA portal via Form CSR-1 and obtain a CSR Registration Number.
Foreign Contribution (Regulation) Act, 2010
Governs receipt of foreign donations by Indian non-profits. Requires FCRA registration, a designated SBI New Delhi account, and annual returns.
Section 12A / 12AB — income-tax exemption for NGOs
Registration that exempts a charitable organisation's own income from income tax. Since 2021, registrations are time-bound (5 years) and renewable.
Section 80G — tax deduction for donors
Lets Indian donors claim a tax deduction (typically 50%) on donations to a registered organisation — a major fundraising advantage.