CSR & Philanthropy
CSR compliance under Section 135 of the Companies Act, foundation and trust formation, NGO due diligence, and structured family philanthropy that does more than clear an obligation.
The principle
For most Indian promoters, philanthropy and compliance arrived at the same table. Section 135 of the Companies Act, 2013 made India one of the first countries to make corporate social responsibility a statutory obligation rather than a choice, and it took effect on 1 April 2014.
The obligation applies to a company that meets any one of three thresholds in the immediately preceding financial year: net worth of 500 crore or more, turnover of 1,000 crore or more, or net profit of 5 crore or more. A qualifying company must spend at least 2 per cent of the average net profits of the three immediately preceding financial years on activities falling within Schedule VII.
Two things follow. The first is that this has to be done correctly, because unspent amounts and reporting failures carry consequences. The second, and the more interesting one, is that money is going to be given away regardless, so it may as well be given somewhere that genuinely works.
What we arrange
01
Which group entities are caught, the computed 2 per cent figure under the Section 198 adjustments, and whether a CSR Committee of the Board is required. Where the annual obligation is below 50 lakh the Board itself may discharge the committee's functions, which simplifies governance for smaller qualifying companies.
02
A CSR policy that maps to Schedule VII activities and respects the statutory preference for local areas of operation. Then the delivery route: directly, through a Section 8 company, or through a registered trust or society, each with different control and reporting characteristics.
03
Registration status, 12A and 80G position, governance, audited accounts, actual delivery capacity and any adverse history. This is the step most often skipped and the one most likely to cause embarrassment. We verify before a rupee moves.
04
Annual report disclosure, and handling of any unspent amount. For ongoing projects the unspent portion must be transferred to a separate Unspent CSR Account and applied within the following three financial years. Where impact assessment is undertaken, the expenditure that may be booked against CSR is capped.
The Beckon standard
Questions, answered once
Any company meeting one of three thresholds in the immediately preceding financial year: net worth of 500 crore or more, turnover of 1,000 crore or more, or net profit of 5 crore or more. Meeting a single criterion is enough. It applies to private, public, listed, unlisted, Section 8 companies and Indian subsidiaries of foreign companies alike.
For an ongoing project, the unspent amount goes into a separate Unspent CSR Account and must be applied within the next three financial years. Amounts not relating to ongoing projects are treated differently. Both routes carry disclosure obligations, and neither is a matter of discretion.
The Companies (Amendment) Bill, 2025 has proposed reducing them to 100 crore net worth, 500 crore turnover or 3 crore net profit. As matters stand this is a proposal and not law, so plan against the current thresholds while being aware of the direction. Confirm the present position with your company secretary before acting.
Yes, and it is often the more rewarding work. Family foundations, endowments, scholarship programmes, institutional giving and naming arrangements, structured so that the intent survives the generation that formed it.
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A private conversation
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