MCA clarifies that spending of CSR funds for conducting awareness or public outreach campaigns/ programmes relating to COVID 19 Vaccination shall be considered as eligible CSR activity under the Companies (CSR Policy) Rules 2014.
MCA General Circular 01/2021 dt. 13/01/2021: Clarification on spending of CSR funds for Awareness and public outreach on COVID 19 Vaccination programme
1. 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 (xii) 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.
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