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SocioStory Knowledge

CSR and the social sector, explained

Plain-English guides to India’s CSR law, setting up and running an NGO, tax, foreign funding and measuring impact. Written for CSR teams, NGOs, volunteers and students, and checked against the official sources. Free to read and share.

100 guides · 11 topics · Last reviewed 3 October 2026 · General information, not legal advice

Where to start

Four guides for each kind of reader, in the order to read them. Each links on to the detail.

If you work in CSR

The law, the money and choosing partners.

If you run an NGO

The right structure, registrations and CSR funding.

If you volunteer or study

How the sector works, and how to help well.

CSR basics

All 10 guides

What corporate social responsibility is, which companies must spend on it, how much, on what, and how the whole system works.

CSR law

All 10 guides

The Companies Act, 2013, Section 135 and the CSR Rules: the committee, the policy, unspent money, set-off, penalties and tax.

Start here · 12 min read

What is the Companies Act, 2013?

The Companies Act, 2013 is the law every Indian company lives under, from the day it is formed to the day it closes. Here is how the Act is built, what it covers, who administers it, how it has changed, and where CSR fits in.

Read the guide

What CSR can fund

All 10 guides

Schedule VII, area by area, with examples of projects that qualify, the activities that never count and the rules on capital assets.

Start here · 12 min read

CSR for health, hunger, sanitation and drinking water

Item (i) of Schedule VII covers health care, hunger and malnutrition, sanitation and safe drinking water, and after education it gets more CSR money than any other area. Here is what qualifies, where the grey areas are and how to fund projects that last.

Read the guide

Running CSR

All 10 guides

Strategy, ways to implement, choosing and checking partners, CSR-1, agreements, budgets, monitoring, foundations and collaborations.

Start here · 10 min read

Building a CSR strategy

The law fixes how much a company spends on CSR and the kinds of activity that count. Everything else, from which problems to tackle to how long to stay, is strategy. Here is how to build one, with a one-page template.

Read the guide

Impact and reporting

All 10 guides

Needs assessments, theories of change, indicators and evaluations, then the reports the law asks for: the annual CSR report, CSR-2, impact assessment and BRSR.

Start here · 12 min read

Needs assessment: start with the community

Good programmes start from what a community needs, not from what a funder wants to build. Here is how to find out, using India’s public data, honest conversations and local government, and how to turn what you learn into priorities.

Read the guide

Starting an NGO

All 10 guides

Trusts, societies and Section 8 companies: which to choose, how to register each, NGO Darpan, the first year, the board, policies and accounts.

Start here · 11 min read

What is an NGO? Non-profits in India explained

In India, ‘NGO’ describes what an organisation does, not a legal form. Most NGOs are trusts, societies or Section 8 companies. Here is what that means, how they are funded and which registrations matter.

Read the guide

Tax for NGOs

All 10 guides

Income-tax registration, deductions for donors, donation statements, spending rules, returns, GST and TDS, now that the Income-tax Act, 2025 is in force.

Start here · 13 min read

The Income-tax Act, 2025: what changed for NGOs

The Income-tax Act, 2025 replaced the 1961 Act on 1 April 2026. The rules for charities mostly carried over, but almost every section and form number changed. Here is the map from the old names to the new ones, and what it means for your next filings.

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Foreign funding (FCRA)

All 8 guides

Who counts as a foreign source, registration and prior permission, the FCRA bank account, the rules for using the money, renewals and cancellation.

Start here · 11 min read

What is FCRA? Foreign funding rules for Indian NGOs

The FCRA decides who in India may accept money or goods from abroad, and how they must receive, use and report it. Here is the law in plain words, what changed in 2020 and in June 2026, and where to go next.

Read the guide

Funding for NGOs

All 9 guides

How NGOs find CSR partners, write proposals and budgets, prepare documents, report to funders, raise money from individuals and tell their story.

Start here · 11 min read

How NGOs can get CSR funding

Companies spent ₹34,908.75 crore on CSR in 2023-24, and much of it reaches people through NGOs. Here is what makes an NGO eligible, what a company needs from you, and how to go from a first conversation to a partnership that lasts.

Read the guide

People and safeguarding

All 8 guides

Child protection, POSH, the labour codes, data protection, consent in stories and photos, and working well with volunteers, employees and students.

Start here · 11 min read

Child protection and safeguarding for NGOs

Any organisation that works with children must keep them safe, and act fast when something is wrong. Here is what the law requires, what a good policy contains and exactly what to do if you are worried about a child.

Read the guide

ESG and the wider sector

All 5 guides

How CSR connects to ESG, the Sustainable Development Goals, the Social Stock Exchange, impact investing and government programmes.

Start here · 10 min read

ESG explained for the social sector

ESG is how investors and companies judge a business’s environmental, social and governance risks and impacts. In India, SEBI’s rules give it a firm shape. Here is what it means, how it differs from CSR and why it matters to NGOs.

Read the guide

SocioStory Academy

Want to go deeper? Take a free course.

Interactive courses with quizzes in every chapter and a certificate anyone can check is genuine. The guides here link to them wherever a topic goes further.

All courses

  • CSR Essentials

    How corporate social responsibility works in India, and how to make it count.

    Beginner

  • SDGs and India

    What the 17 Global Goals ask for, how India tracks them, and how to make your work count.

    Beginner

  • Starting an NGO

    How to set up an NGO in India, register it properly and get ready for CSR funding.

    Beginner

  • Volunteering well

    How to be the volunteer an NGO is glad to see again: prepared, reliable, respectful and safe.

    Beginner

  • Choosing NGO partners

    Check what matters, in proportion to the grant, and choose partners you can stand behind.

    Intermediate

  • Running a CSR Foundation

    Set up, govern and run a company's social wing so its money does real good and stands up to scrutiny.

    Intermediate

  • Leading a Centre

    Running your college's SocioStory Centre well, from the first request to the last handover.

    Intermediate

  • CSR Law in Depth

    Section 135, the CSR Rules and the Ministry’s FAQs, read closely enough to act on.

    Advanced

  • Safeguarding for leaders

    Keeping volunteers, communities and children safe at every drive your Centre runs.

    Beginner

How these guides are written

SocioStory’s editors write each guide from the official texts (the Companies Act and the CSR Rules, the Income-tax Act, the FCRA, SEBI’s regulations and the ministries’ own guidance) and list those sources at the end. Every guide shows the day it was last checked.

They explain the law in general terms. They aren’t legal, tax or financial advice, and they don’t vouch for any organisation: SocioStory doesn’t check NGOs’ compliance, finances or work. For a decision that matters, read the source and ask a qualified professional.

Missing a topic, or spotted something out of date? Write to us.