Types of NGOs Eligible for CSR-1 Registration

Types of NGOs Eligible for CSR-1 Registration. Corporate Social Responsibility (CSR) in India has become a structured and regulated framework, encouraging companies to contribute to social welfare. To ensure proper utilization of these funds, the government has made it mandatory for NGOs to register through Form CSR-1 before they can receive any CSR donations. This registration helps maintain transparency and ensures that only qualified, compliant organizations are eligible. However, not all NGOs meet the conditions. Only specific types, such as public charitable trusts, registered societies, Section 8 companies, and select government-linked entities, are permitted to apply for CSR-1 registration. These organizations must fulfill legal, financial, and operational conditions set by the Ministry of Corporate Affairs.
The types of NGOs eligible for CSR-1 registration is essential for any non-profit seeking to engage with corporate donors. This article provides a clear overview of the eligible NGO types and the basic requirements they must meet to be recognized under CSR norms.
What is CSR-1 Registration and Why is It Mandatory?
CSR-1 is a mandatory registration form introduced by the Ministry of Corporate Affairs in India for non-governmental organizations (NGOs) that wish to receive Corporate Social Responsibility (CSR) funds from companies. Effective from April 1, 2021, this registration ensures that only verified and compliant NGOs are eligible for CSR funding. It promotes transparency, accountability, and proper tracking of CSR spending. By submitting Form CSR-1, NGOs receive a unique CSR registration number, enabling them to partner with businesses legally. Without this registration, companies are prohibited from donating CSR funds to any NGO.
Legal Requirements for CSR-1 Registration
To be eligible for CSR-1 registration, NGOs in India must meet certain legal conditions set by the Companies Act, 2013 and the CSR Policy Rules, 2021. The organization must be registered as a Trust, Society, or Section 8 Company under respective laws. It must have a valid PAN, and ideally, be registered under Section 12A and 80G of the Income Tax Act for tax exemptions. Additionally, the NGO must have a proven operational track record of at least three years. The governing body must be clearly defined, and accurate documentation including audited financials must be available. These requirements ensure transparency and allow corporates to verify legitimacy before releasing CSR funds.
General Eligibility Conditions for NGOs
To apply for CSR-1 registration, an NGO must be registered as a Trust, Society, or Section 8 Company. It should have a valid PAN and preferably hold 12A and 80G registrations for tax exemption. The NGO must be operational for at least three years and maintain proper financial records. A clearly defined governing body is essential. Additionally, its activities must align with CSR focus areas listed under Schedule VII of the Companies Act, 2013.
Types of NGOs Eligible for CSR-1 Registration
The following types of NGOs are eligible to file Form CSR-1 on the MCA Portal to receive CSR funding:
Public Registration
Public charitable trusts must be registered under the Indian Trusts Act or state laws. They should operate as non-family-run entities and possess valid 12A and 80G registrations. Their work must align with CSR goals, focusing on sectors like education, healthcare, sanitation, or poverty relief.
Societies Registration
Registered societies are voluntary organizations formed under the Societies Registration Act, 1860, for charitable purposes. They must be legally registered with the Registrar of Societies, operate in areas like skill development or rural upliftment, and possess a valid PAN, audited financials, and preferably an 80G certificate.
Section 8 Companies
Section 8 Companies are non-profit organizations registered under the Companies Act, 2013, known for their strong governance and compliance. They are often favored for CSR funding due to their corporate structure. Eligibility requires 12A/80G registration, a minimum of three years of operations, and DIN and DSC of directors.
Government-Linked NGOs
Government-linked NGOs are organizations established by Central or State governments, including entities like state health societies, government-run educational institutions, and public charitable bodies such as AIIMS or NACO. These organizations typically benefit from certain exemptions and are generally not required to obtain 12A or 80G registrations for CSR-1 eligibility.
Educational NGOs and Institutions
Educational NGOs running schools, colleges, or vocational training centers are eligible for CSR-1 registration if they are structured as a trust, society, or Section 8 Company. Their objectives must align with Schedule VII CSR themes, particularly promoting education, and they must maintain transparent and accurate financial records.
Healthcare and Medical NGOs
Healthcare-focused NGOs, including those operating hospitals, clinics, mobile health units, or awareness programs, are eligible for CSR-1 registration. They must be non-profit, legally registered entities providing accessible services to underserved communities. Their activities should align with healthcare objectives outlined in Schedule VII of the Companies Act for CSR compliance.
Environmental and Sustainability NGOs
Environmental NGOs engaged in afforestation, biodiversity conservation, waste management, recycling, renewable energy, or water conservation are eligible for CSR-1 registration. To qualify, they must be legally registered and ensure their initiatives align with the environmental focus areas defined under Schedule VII of the Companies Act for CSR activities.
Ineligible NGO Types for CSR-1 Registration
Not all organizations qualify for CSR-1 registration. NGOs that are unregistered, less than three years old, or lack proper documentation such as PAN, 12A, or 80G are ineligible. Additionally, political organizations, religious institutions engaged in faith-based activities, and private family-run trusts do not meet the criteria. NGOs involved in activities outside the scope of Schedule VII of the Companies Act—such as purely commercial ventures or lobbying—are also disqualified. To be eligible, NGOs must demonstrate transparency, legal standing, and a proven track record of social impact in approved CSR sectors.
Conclusion
CSR-1 registration plays a key role in streamlining how corporate funds are directed toward genuine and impactful non-profit work. Only specific types of NGOs—such as registered trusts, societies, Section 8 companies, and select government-established bodies—are allowed to apply. These organizations must meet basic legal and financial requirements, including valid registration, tax exemptions, and a minimum of three years in operation. NGOs involved in sectors like education, healthcare, environment, and skill development are typically well-positioned to qualify. Knowing these eligibility norms is essential for planning CSR partnerships. By complying with the prescribed conditions, NGOs not only open the door to corporate funding but also enhance their credibility and long-term sustainability.
If you have any queries regarding NGOs eligible for CSR-1 registration, then you can connect with Compliance Calendar LLP experts through email info@ccoffice.in or Call/Whatsapp at +91 9988424211.
FAQs
Q1. Who is eligible for CSR Form 1?
Ans. NGOs registered as a Trust, Society, or Section 8 Company, with at least three years of operations, valid PAN, and preferably 12A/80G certification, are eligible for CSR Form 1.
Q2. Which NGO is for CSR activities in India?
Ans. NGOs eligible for CSR Form 1 include registered Trusts, Societies, and Section 8 Companies with at least three years of operations, valid PAN, and preferably 12A and 80G registrations.
Q3. How do NGOs contribute to CSR?
Ans. NGOs contribute to CSR by implementing social welfare projects on behalf of companies, aligning activities with CSR goals like education, healthcare, and environment, ensuring transparency, and delivering measurable community impact.
Q4. How to check CSR-1 status?
Ans. To check CSR-1 status, visit the MCA Portal, go to the 'Track Payment Status/Transaction Status' section, enter your SRN (Service Request Number), and view the current application status.
Q5. What is the fee for CSR-1?
Ans. Filing Form CSR-1 on the MCA portal is free of charge. However, NGOs may incur expenses for Digital Signature Certificates (DSC) and professional services like CA or legal assistance.

Corporate Social Responsibility (CSR) in India has become a structured and regulated framework, encouraging companies to contribute to social welfare. To ensure proper utilization of these funds, the government has made it mandatory for NGOs to register through Form CSR-1 before they can receive any CSR donations. This registration helps maintain transparency and ensures that only qualified, compliant organizations are eligible. However, not all NGOs meet the conditions. Only specific types, such as public charitable trusts, registered societies, Section 8 companies, and select government-linked entities, are permitted to apply for CSR-1 registration. These organizations must fulfill legal, financial, and operational conditions set by the Ministry of Corporate Affairs.

The types of NGOs eligible for CSR-1 registration is essential for any non-profit seeking to engage with corporate donors. This article provides a clear overview of the eligible NGO types and the basic requirements they must meet to be recognized under CSR norms.

What is CSR-1 Registration and Why is It Mandatory?

CSR-1 is a mandatory registration form introduced by the Ministry of Corporate Affairs in India for non-governmental organizations (NGOs) that wish to receive Corporate Social Responsibility (CSR) funds from companies. Effective from April 1, 2021, this registration ensures that only verified and compliant NGOs are eligible for CSR funding. It promotes transparency, accountability, and proper tracking of CSR spending. By submitting Form CSR-1, NGOs receive a unique CSR registration number, enabling them to partner with businesses legally. Without this registration, companies are prohibited from donating CSR funds to any NGO.

Legal Requirements for CSR-1 Registration

To be eligible for CSR-1 registration, NGOs in India must meet certain legal conditions set by the Companies Act, 2013 and the CSR Policy Rules, 2021. The organization must be registered as a Trust, Society, or Section 8 Company under respective laws. It must have a valid PAN, and ideally, be registered under Section 12A and 80G of the Income Tax Act for tax exemptions. Additionally, the NGO must have a proven operational track record of at least three years. The governing body must be clearly defined, and accurate documentation including audited financials must be available. These requirements ensure transparency and allow corporates to verify legitimacy before releasing CSR funds.

General Eligibility Conditions for NGOs

To apply for CSR-1 registration, an NGO must be registered as a Trust, Society, or Section 8 Company. It should have a valid PAN and preferably hold 12A and 80G registrations for tax exemption. The NGO must be operational for at least three years and maintain proper financial records. A clearly defined governing body is essential. Additionally, its activities must align with CSR focus areas listed under Schedule VII of the Companies Act, 2013.

Types of NGOs Eligible for CSR-1 Registration

The following types of NGOs are eligible to file Form CSR-1 on the MCA Portal to receive CSR funding:

Public Registration

Public charitable trusts must be registered under the Indian Trusts Act or state laws. They should operate as non-family-run entities and possess valid 12A and 80G registrations. Their work must align with CSR goals, focusing on sectors like education, healthcare, sanitation, or poverty relief.

Societies Registration

Registered societies are voluntary organizations formed under the Societies Registration Act, 1860, for charitable purposes. They must be legally registered with the Registrar of Societies, operate in areas like skill development or rural upliftment, and possess a valid PAN, audited financials, and preferably an 80G certificate.

Section 8 Companies

Section 8 Companies are non-profit organizations registered under the Companies Act, 2013, known for their strong governance and compliance. They are often favored for CSR funding due to their corporate structure. Eligibility requires 12A/80G registration, a minimum of three years of operations, and DIN and DSC of directors.

Government-Linked NGOs

Government-linked NGOs are organizations established by Central or State governments, including entities like state health societies, government-run educational institutions, and public charitable bodies such as AIIMS or NACO. These organizations typically benefit from certain exemptions and are generally not required to obtain 12A or 80G registrations for CSR-1 eligibility.

Educational NGOs and Institutions

Educational NGOs running schools, colleges, or vocational training centers are eligible for CSR-1 registration if they are structured as a trust, society, or Section 8 Company. Their objectives must align with Schedule VII CSR themes, particularly promoting education, and they must maintain transparent and accurate financial records.

Healthcare and Medical NGOs

Healthcare-focused NGOs, including those operating hospitals, clinics, mobile health units, or awareness programs, are eligible for CSR-1 registration. They must be non-profit, legally registered entities providing accessible services to underserved communities. Their activities should align with healthcare objectives outlined in Schedule VII of the Companies Act for CSR compliance.

Environmental and Sustainability NGOs

Environmental NGOs engaged in afforestation, biodiversity conservation, waste management, recycling, renewable energy, or water conservation are eligible for CSR-1 registration. To qualify, they must be legally registered and ensure their initiatives align with the environmental focus areas defined under Schedule VII of the Companies Act for CSR activities.

Ineligible NGO Types for CSR-1 Registration

Not all organizations qualify for CSR-1 registration. NGOs that are unregistered, less than three years old, or lack proper documentation such as PAN, 12A, or 80G are ineligible. Additionally, political organizations, religious institutions engaged in faith-based activities, and private family-run trusts do not meet the criteria. NGOs involved in activities outside the scope of Schedule VII of the Companies Act—such as purely commercial ventures or lobbying—are also disqualified. To be eligible, NGOs must demonstrate transparency, legal standing, and a proven track record of social impact in approved CSR sectors.

Conclusion

CSR-1 registration plays a key role in streamlining how corporate funds are directed toward genuine and impactful non-profit work. Only specific types of NGOs—such as registered trusts, societies, Section 8 companies, and select government-established bodies—are allowed to apply. These organizations must meet basic legal and financial requirements, including valid registration, tax exemptions, and a minimum of three years in operation. NGOs involved in sectors like education, healthcare, environment, and skill development are typically well-positioned to qualify. Knowing these eligibility norms is essential for planning CSR partnerships. By complying with the prescribed conditions, NGOs not only open the door to corporate funding but also enhance their credibility and long-term sustainability.

If you have any queries regarding NGOs eligible for CSR-1 registration, then you can connect with Compliance Calendar LLP experts through email info@ccoffice.in or Call/Whatsapp at +91 9988424211.

FAQs

Q1. Who is eligible for CSR Form 1?

Ans. NGOs registered as a Trust, Society, or Section 8 Company, with at least three years of operations, valid PAN, and preferably 12A/80G certification, are eligible for CSR Form 1.

Q2. Which NGO is for CSR activities in India?

Ans. NGOs eligible for CSR Form 1 include registered Trusts, Societies, and Section 8 Companies with at least three years of operations, valid PAN, and preferably 12A and 80G registrations.

Q3. How do NGOs contribute to CSR?

Ans. NGOs contribute to CSR by implementing social welfare projects on behalf of companies, aligning activities with CSR goals like education, healthcare, and environment, ensuring transparency, and delivering measurable community impact.

Q4. How to check CSR-1 status?

Ans. To check CSR-1 status, visit the MCA Portal, go to the 'Track Payment Status/Transaction Status' section, enter your SRN (Service Request Number), and view the current application status.

Q5. What is the fee for CSR-1?

Ans. Filing Form CSR-1 on the MCA portal is free of charge. However, NGOs may incur expenses for Digital Signature Certificates (DSC) and professional services like CA or legal assistance.