The Ministry of Corporate Affairs (MCA) had earlier in a Circular dated March 23, 2020 issued a clarification stating that spending Corporate Social Responsibility (“CSR”) funds for COVID-19 is eligible CSR activity.
Now, in a recent Circular dated January 13, 2021, the MCA has further clarified that spending of CSR funds for carrying out awareness campaigns/ programmes or public outreach campaigns on COVID-19 Vaccination programme is also an eligible CSR activity under item nos. (i), (ii) and (xii)* of Schedule VII of the Companies Act, 2013 relating to promotion of healthcare, including preventive health care and sanitization, promoting education and disaster management respectively.
Accordingly, companies may undertake such activities subject to meeting other criteria as specified under the Companies (Corporate Social Responsibility) Policy Rules, 2014 and other directions issued by the MCA in this regard.
(i) Eradicating hunger, poverty and malnutrition, promoting health care including preventive health care and sanitation including contribution to the Swach Bharat Kosh set-up by the Central Government for the promotion of sanitation and making available safe drinking water.
(ii) promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly and the differently abled and livelihood enhancement projects.
……..
(xii) disaster management, including relief, rehabilitation and reconstruction activities
Source: Ministry of Corporate Affairs
