Expert help for Csr 1 Filing with end‑to‑end support
Register your NGO on MCA's CSR-1 portal to become an eligible CSR implementing agency under Section 135 of the Companies Act 2013 — mandatory for receiving corporate CSR funds.
CSR-1 is a mandatory registration for NGOs and implementing agencies that wish to receive Corporate Social Responsibility (CSR) funds from companies under Section 135 of the Companies Act 2013. Any NGO that receives CSR funds from a company must be registered on the MCA portal via e-Form CSR-1 and obtain a unique CSR Registration Number. Corporates are required to report CSR implementing agencies (with their CSR-1 registration numbers) in their Board reports and MCA filings — making CSR-1 registration a compliance requirement for both the company and the NGO. Without CSR-1 registration, an NGO cannot legally receive CSR funds from Indian companies.
One of the most common sources of confusion for NGOs entering the corporate funding space is the difference between 80G registration and CSR-1 registration — and which one a corporate CSR donor requires. The answer depends on how the company is structuring its CSR contribution and what it intends to claim under the Companies Act.
| Feature | 80G Registration | CSR-1 Registration |
|---|---|---|
| Issuing Authority | Income Tax Department | MCA (Ministry of Corporate Affairs) |
| Benefit to Donor | 50% deduction from taxable income for individual/corporate donors | CSR expenditure counts toward Section 135 Companies Act obligation |
| Can both be claimed? | No. A company cannot claim both 80G income tax deduction AND CSR credit for the same donation. One must be chosen. | |
| Required for | Individual donors, HNI donors, non-Schedule VII companies | Schedule VII companies fulfilling Section 135 CSR obligation |
| Validity | 5 years (permanent registration) | Annual renewal required |
| Prerequisite | 12A registration | 12A + Darpan ID + registration certificate |
Recommendation: Most NGOs targeting corporate funding should hold both 80G (for individual and non-mandatory CSR donors) and CSR-1 (for Schedule VII companies fulfilling their mandatory CSR obligation). MFiling can obtain both registrations simultaneously.