What qualifies as an eligible CSR activity under Schedule VII?

In India, CSR isn’t just a good gesture—it’s a legal responsibility. But many CSR heads and HR teams still ask, What exactly counts as an eligible CSR activity under Schedule VII of the Companies Act?

Let’s simplify it.

✅ Quick Recap: What is Schedule VII?

Schedule VII under the Companies Act, 2013 lists areas where companies can spend their CSR funds. It’s not a restrictive list—it gives you freedom to innovate, as long as the activity fits the intent.

🔍 Top CSR Activities That Qualify (as of June)

Here are categories that are officially recognized:

1. Education & Skill Development

• Building or upgrading schools, digital literacy programs

• Skill training for youth, women, or persons with disabilities

2. Health & Sanitation

• Free health camps, telemedicine, nutrition programs

• Menstrual hygiene, mental health awareness, hospital support

3. Environment Sustainability

• Tree plantation, water conservation, waste management

• Support for biodiversity and climate resilience projects

4. Rural Development

• Infrastructure support in rural areas, electrification, housing

• Water asset management, livelihood programs for farmers

5. Women Empowerment

• SHG support, menstrual equity, financial literacy for women

• Legal awareness and vocational training

6. Support for Differently Abled

• Aids and appliances, accessibility in education and mobility

• Skill-building and entrepreneurship programs

7. National Missions & Relief

• PM CARES Fund contributions (COVID-era guidance)

• Disaster relief, emergency response systems

8. Swachh Bharat & Ganga Rejuvenation

• Toilet construction, water body restoration, urban cleanliness drives

💡 What Doesn’t Qualify?

• Activities in normal business operations

• Donations to political parties

• Expenses for employee welfare not in public interest

• Marketing campaigns in the name of CSR

📊 Why It Matters for CSR Heads and HR Teams

✔️ You need to ensure compliance with Schedule VII

✔️ Align your CSR strategy with the right causes

✔️ Pick NGO partners who understand compliance and execution

✔️ Plan early to avoid year-end panic

📍 Real Tip: Make CSR Count

Start small. Even a one-day employee volunteering activity under SDG 4 (Quality Education) or SDG 13 (Climate Action) can qualify, if designed right.

That’s where the right NGO partner comes in. To make this happen, you can collaborate with experienced organizations like Marpu Foundation - who know the ground realities and the law.

Want to simplify your CSR execution?Visit 👉 www.marpu.org

Let’s create real impact—compliant, scalable, and people-led.