# CSR-1 Registration for Implementing Agencies

> Companies can spend CSR funds through an implementing agency — a Section 8 company, registered trust or society — only if it is registered with the MCA through Form CSR-1 and holds a CSR registration number. The agency must hold 12AB and 80G registration, and if it wasn't set up by the government or a company, must have a three-year track record in similar activities.

Practice: NGO, Trust & Section 8 — https://www.industax.com/services/ngo-trust/

Corporate donors also expect utilisation certificates, project reports and, for larger projects, impact assessments. We prepare the NGO for that reporting, not just the registration.

CSR-1 is filed on the MCA portal with digital signatures and certification by a practising professional.

## Key facts

| Item | Detail |
| --- | --- |
| Form | CSR-1 (MCA) |
| Prerequisites | 12AB and 80G registration |
| Track record | 3 years for agencies not set up by government or a company |
| Output | CSR registration number |

## Who needs this

- NGOs seeking CSR funding
- Corporate foundations
- Section 8 companies implementing CSR

## What's included

- Eligibility check
- CSR-1 filing
- Donor reporting templates

## Documents

- Registration documents
- 12AB and 80G certificates
- Activity records for 3 years

## Process

1. **Check** — Eligibility confirmed.
2. **File** — CSR-1 submitted.
3. **Report** — Donor reporting set up.

## FAQs

### Can a new NGO receive CSR funds?

Only if it was established by the government or a company; other NGOs need a three-year track record in similar activities.

### Does CSR-1 need to be renewed?

No, but the NGO must keep its 12AB and 80G registrations valid and update details when they change.

### Can CSR funds be used for administrative costs?

Companies can treat administrative overheads up to 5% of total CSR expenditure as CSR spend; NGO budgets should reflect the donor's limits.

## Official sources

- Ministry of Corporate Affairs — CSR: https://www.mca.gov.in/

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Canonical page: https://www.industax.com/services/ngo-trust/csr-1-registration
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.