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CSR Fund Utilization for NGOs

How NGOs can receive and utilize CSR funds from companies - eligibility and compliance.

GetYourCA Team
2 April 2026·Updated 2 April 20261 min read12.5K views

CSR Fund Utilization#

Receiving CSR Funds#

Eligibility

  • Registered NGO
  • 12A certificate
  • Clean compliance record
  • In CSR-approved list

Process#

  1. Company identifies project
  2. Agreement signing
  3. Fund transfer
  4. Implementation
  5. Impact report

Utilization#

  • 80% in same year
  • 20% can be accumulated
  • Administrative costs: 5% max

Reporting to Company#

  • Quarterly reports
  • Fund utilization certificate
  • Impact assessment
  • Annual audited statement

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GetYourCA Team

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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