Indian companies spent a record ₹40,794 crore on Corporate Social Responsibility (CSR) in FY 2024-25, a 17% rise over the previous year, according to the Bharat CSR Performance Report 2026 by consulting firm Fulcrum. That money reaches the field only through organizations legally allowed to receive it, and many are set up through Section 8 Company Registration.
How Big the CSR Spend Has Become
The report counts 29,546 companies that spent on CSR, up 9%, including 1,012 first-timers. They ran 72,233 projects, 21% more than before, at an average cost of ₹56.47 lakh each.
Nearly all of it went into social work: ₹39,851 crore, or 98%, funded projects, while transfers to government funds fell 6% to ₹943 crore.
Education took the largest share at ₹13,877 crore (34%), up 14%. Healthcare followed with ₹8,531 crore (21%). Environmental sustainability received ₹3,397 crore and grew fastest, at 40%.
Where in India the CSR Money Went
Maharashtra received the most, at ₹8,631 crore, while Gujarat grew fastest, up 68%. Lakshadweep, Daman and Diu, Mizoram, the Andaman and Nicobar Islands and Tripura received the least.
Giving is concentrated as well. The ten largest spenders contributed ₹7,123 crore, or 17% of the total. Reliance Industries led with ₹1,309 crore, followed by HDFC Bank with ₹1,039 crore and Tata Consultancy Services with ₹949 crore.
Who Can Actually Receive CSR Funds?
Section 135 of the Companies Act, 2013 applies to any company that met one of three tests in the previous financial year: net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or net profit of ₹5 crore or more. Such a company must spend at least 2% of its average net profit of the last three years.
Under the Companies (CSR Policy) Amendment Rules, 2021, implementing agencies can be Section 8 companies, registered public trusts or registered societies. The agency must also hold registration under Sections 12A and 80G of the Income-tax Act, 2025 and file Form CSR-1 with the Ministry of Corporate Affairs. For a new nonprofit with three years of work, Section 8 company registration is one route to this status.
Choosing a Name First
Every NGO applying for Section 8 Company registration must first finalize a name. A company name search on the MCA portal shows whether a name is taken or too close to an existing one. Checking trademark records also helps, and a name describing the work clearly appeals to corporate donors.
Outlook
CSR money is growing and reaching more causes. Founders should start with Section 8 company registration and a careful company name search, then keep filings current so donors can verify them.
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