CSR-1 Eligibility and Documents for NGOs
Check entity form, tax approvals, track record and filing records before CSR-1.
Check entity form, tax approvals, track record and filing records before CSR-1. Use the sections below to understand the practical decisions, records and compliance points before taking action.
CSR-1 is for eligible implementing agencies
Rule 4 recognises specified Section 8 companies, registered public trusts, registered societies, government-established entities and statutory entities, subject to the applicable category conditions.
Tax approvals matter for ordinary independent NGOs
For an independent Section 8 company, registered public trust or registered society, the rule requires registration under sections 12A and 80G and an established track record of at least three years in similar activities. Government-established and statutory categories are treated separately.
Prepare entity and governance records
Keep incorporation or registration certificate, PAN, constitution, governing-body details, registered office, email, mobile and authorised signatory resolution consistent.
Validate tax registration
Current charitable registration and donor-deduction approval particulars should be valid and match the entity. CSR-1 does not create or renew those approvals.
Arrange DSC and professional verification
CSR-1 is electronically signed by the entity and digitally verified by a practising CA, CS or Cost Accountant under the rule.
Do not confuse registration with funding
The generated CSR Registration Number enables identification as a registered implementing agency; it does not guarantee selection, grant or project approval.
Official References
Rules and portal requirements can change. Review the current official material relevant to the proposed company.
This article provides general information and is not a substitute for legal, tax or investment advice. Applicability should be reviewed for the proposed entity and current law.