·11 CSR Partners
Section 135, simplified.
Verified implementing agencies. Schedule VII alignment. Board-ready reports. 80G receipts. Live impact dashboards. All on one platform.
₹4.2 Cr+
CSR commitments routed
32
Corporate partners onboarded
11
Schedule VII categories supported
100%
Section 135-compliant reporting
Who must spend on CSR
Section 135 eligibility
Per the Companies Act 2013, your company must spend 2% of average net profits on CSR if it crosses any of these thresholds in the immediately preceding financial year.
The threshold is OR, not AND — exceeding any one triggers the obligation.
What you get
Six ways GAL Spark helps your CSR team
Section 135 compliance, automated
CSR-1 form data, board-ready annual report, Schedule VII categorisation, and the unspent-amount audit trail — generated automatically against your spend on the platform.
Verified impact projects only
Every campaign you sponsor has passed our 5-step verification. Document trail, milestone proof, beneficiary consent on file. Your audit committee can request the full evidence pack any time.
Tax optimisation
Every donation generates an 80G receipt automatically. Eligible spend qualifies as CSR under Section 135 + tax-deductible under 80G — both benefits stackable for the same expenditure.
Real-time impact dashboard
Dedicated CSR portal: spend-to-date, beneficiaries reached, Schedule VII split, geography map, employee-engagement metrics. Export PNG / PDF / CSV for board decks.
Employee giving programmes
Payroll-deduction giving with employer matching, volunteer-hours tracking, team fundraising leagues, and a "Top giver of the month" gamification panel.
Brand visibility
Co-branding on every campaign you fund, your logo on the partner wall, mention in every donor email, and a published case study at year-end for your annual sustainability report.
Schedule VII categories
11 categories, mapped to verified projects
Schedule VII of the Companies Act lists the activities recognised as CSR. Every campaign on GAL Spark is pre-tagged to one or more — your committee picks the focus.
Onboarding
Five steps from sign-up to first disbursement
- 01
Submit company details
CIN, PAN, GST, registered office, CSR-committee composition, and the prior-year CSR obligation amount.
- 02
KYC + framework alignment
Our team verifies the documents and helps you map your existing CSR policy to the 11 Schedule VII categories. Done within 5 business days.
- 03
Curate a portfolio
Pick from our verified campaigns — or share your focus areas, geographic preferences, and budget, and we curate a portfolio that matches.
- 04
Process bulk commitment
Single bulk payment, or staggered milestone-based commitments. Razorpay handles the gateway, escrow holds funds until trust milestones unlock.
- 05
Track + report
Live dashboard for tracking. Automated Section 135 board report on 31 March every year. Past reports archived in your portal.
Frequently asked
CSR-team FAQ
Does GAL Spark itself qualify as a Section 135 implementing agency?+
No — GAL Spark is the platform that connects your company to verified implementing agencies (Section 8 companies, registered trusts with valid 80G + 12A). Per Companies (Amendment) Act 2020, your CSR spend must go to a registered implementing agency, which every trust on our platform is. We are the discovery, verification, and reporting layer; the actual implementing agencies are the trust partners.
How is CSR spend reported in the annual board report?+
We generate a Section 135-compliant report containing: total CSR obligation, total spent, breakdown by Schedule VII activity, list of implementing agencies (each trust's CIN / PAN / 80G), beneficiary numbers, project-by-project narrative, and an unspent amount transfer plan if applicable. Pre-formatted to drop straight into your board's annual report.
Can a CSR donation also qualify for 80G tax deduction?+
Yes, but with conditions. CSR contributions to most projects qualify only as Section 135 expenditure (already a business expense). However, contributions to PM CARES, PM National Relief Fund, or trusts holding additional 80G with no CSR-related restriction can qualify for both. Our portal flags eligibility per project — your CFO's decision either way.
What if our CSR obligation goes unspent in a given year?+
Per Companies (Amendment) Act 2020 + Companies (CSR Policy) Amendment Rules 2021: unspent funds for ongoing projects must be transferred to a separate "Unspent CSR Account" within 30 days; for non-ongoing projects, they go to a Schedule VII fund within 6 months. Our dashboard flags this automatically and emails your CSR committee secretary.
Can we sponsor a specific cause / region / beneficiary type?+
Yes. Filter by Schedule VII category, by state / district, by beneficiary demographic (children, elders, women), or by impact focus (education / health / livelihood). You can also fund a single campaign at the level of "name a school library after the company" or "underwrite 12 months of mid-day-meals for one school".
Do we get visibility for our CSR contribution?+
Yes — visibility is opt-in and granular. Options include: campaign-page co-branding, donor-wall logo, partner-page logo, employee-engagement leaderboard, year-end case study, and inclusion in our quarterly impact report (with approval). Some companies prefer anonymity; that is also supported.
How are admin / overhead costs handled in CSR spend?+
Per Section 135, admin overhead can not exceed 5% of total CSR spend in a financial year. The 5% platform fee that applies to all GAL Spark donations is separately accounted in your CSR report so your committee can verify the 5%-cap compliance directly.
Can we run an employee-giving programme on the platform?+
Yes. Our employee-giving module supports: monthly payroll deduction, employer matching at configurable ratios (1:1, 1:2, etc.), team fundraising challenges, volunteer-hour tracking, and an employee-engagement dashboard for HR. Set-up takes 2–3 weeks.
Talk to our CSR team.
We'll walk through your obligation amount, your focus areas, and a recommended portfolio in a 30-minute call.