CSR implementing agency set up by a corporate

Geetha Gupta (Accountant)     10 April 2021

Dear all,

CSR activities can be implemented by a company through an NGO established by itself.

Can others, who want to do charitable activities, also use that NGO or will it be used solely by the company that set it up?

The words - established by the company, either singly or along with any other company - in Companies (Corporate Social Responsibility Policy) Rules, 4(1)(a) seem to indicate that a NGO set up by a company is solely for its use only. Or if it is a joint set up, with other corporate entities, those who set it up will use it. It looks as if such an NGO will not be able to implement projects for any other entity.

Thank you in advance

Regards

Geetha Gupta