What qualifies as an eligible CSR activity under Schedule VII?

Marpu Foundation
Jul 2
2 min read

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.