MCA issues Clarification on spending of CSR funds for Awareness and public outreach on COVID-19 Vaccination programme



Quick Summary
The Ministry of Corporate Affairs (MCA) has issued a clarification confirming that companies can utilise Corporate Social Responsibility (CSR) funds for awareness and public outreach programmes related to the COVID-19 Vaccination programme. This activity is considered eligible under the Companies Act, 2013, specifically relating to the promotion of healthcare, education, and disaster management. Companies undertaking these initiatives must adhere to the Companies (CSR Policy) Rules, 2014, and other relevant circulars from the MCA.

The Ministry of Corporate Affairs has issued a clarification on the spending of CSR funds for Awareness and public outreach on COVID-19 Vaccination programme. Read the official announcement below:

General Circular No. 01/2021 

E-file no. CSR-10/9/2020-CSR-MCA 
Government of India 
Ministry of Corporate Affairs 
5th Floor, 'A' Wing, Shastri Bhawan, 
Dr. R. P. Marg, New Delhi - 110 001 
Date: 13th January 2021 

To, 
The DGCoA, 
All Regional Directors, 
All Registrar of Companies, 
All Stakeholders. 

CSR Funds for COVID-19 Vaccine Awareness Clarified

Subject: - Clarification on spending of CSR funds for Awareness and public outreach on COVID-19 Vaccination programme -reg. Ma'am/Sir(s), In continuation to this Ministry's General Circular No. 10/2020 dated 23.03.2020 wherein it was clarified that spending of CSR funds for COVID-19 is an eligible CSR activity , it is further clarified that spending of CSR funds for carrying out awareness campaigns/programmes or public outreach campaigns on COVID-19 Vaccination programme is an eligible CSR activity under item no. (i),(ii) and ()di) of Schedule VII of the Companies Act, 2013 relating to promotion of health care, including preventive health care and sanitization, promoting education, and, disaster management respectively. 

2. The companies may undertake the aforesaid activities subject to fulfillment of Companies (CSR Policy) Rules, 2014 and the circulars related to CSR, issued by this ministry from time to time. 

3. This issues with the approval of competent authority. 

Yours faithfully, 

(Shobhit Srivastava) 
Deputy Director (CSR Cell) 
Tel: 011-23070216 

Copy to: 
1. E Governance for uploading on MCA website 
2. Guard File 

FAQ :

The Ministry of Corporate Affairs has clarified that CSR funds can be spent on awareness and public outreach campaigns for the COVID-19 Vaccination programme.

Yes, spending CSR funds for awareness campaigns or public outreach on the COVID-19 Vaccination programme is an eligible CSR activity.

These activities are eligible under item numbers (i), (ii), and (iii) of Schedule VII of the Companies Act, 2013, which relate to the promotion of healthcare, education, and disaster management.

Companies must fulfil the requirements of the Companies (CSR Policy) Rules, 2014, and adhere to any circulars related to CSR issued by the Ministry of Corporate Affairs.

Yes, in General Circular No. 10/2020 dated 23.03.2020, the MCA had clarified that spending CSR funds for COVID-19 in general is an eligible CSR activity.




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