India's CSR law made companies above a size threshold spend on social projects from FY 2014-15. Ten years of their filings now show where that money goes, and where it is moving. Every number below comes from the company-reported CSR filings published by the Ministry of Corporate Affairs, totalled by Sampoorna. FY 2023-24 is the latest year in the filings.
How much CSR money is there, year by year?
Reported CSR spending rose in every year from FY 2014-15 to FY 2023-24, from ₹9,548 crore in FY 2014-15 to ₹32,612 crore in FY 2023-24. The number of companies filing CSR spending grew from 13,900 to 25,505, and the number of project records from 24,956 to 92,603. FY 2014-15 was the first year of the mandate, so part of the early growth is companies learning to comply and report.
| Year | CSR spend | Companies | Project records | Change on previous year |
|---|---|---|---|---|
| FY 2014-15 | ₹9,548 crore | 13,900 | 24,956 | — |
| FY 2015-16 | ₹13,595 crore | 16,537 | 37,057 | 42.4% |
| FY 2016-17 | ₹13,702 crore | 18,227 | 44,473 | 0.8% |
| FY 2017-18 | ₹16,235 crore | 20,062 | 45,921 | 18.5% |
| FY 2018-19 | ₹19,203 crore | 23,357 | 55,118 | 18.3% |
| FY 2019-20 | ₹23,859 crore | 21,145 | 56,558 | 24.2% |
| FY 2020-21 | ₹24,994 crore | 19,342 | 65,186 | 4.8% |
| FY 2021-22 | ₹25,705 crore | 19,300 | 67,869 | 2.8% |
| FY 2022-23 | ₹29,084 crore | 25,265 | 85,904 | 13.1% |
| FY 2023-24 | ₹32,612 crore | 25,505 | 92,603 | 12.1% |
For NGOs, a bigger pool does not mean easier money: the typical project also changed. The median CSR project record was about ₹1 lakh in FY 2014-15 and about ₹6 lakh in FY 2023-24, so funders are making somewhat larger individual commitments.
Which sectors get the money, and which are growing?
Companies file each project against a Schedule VII category. Education has been the largest category every year, and its share rose from 29.4% in the first three years to 32.2% in the last three. Health care rose more, from 17.8% to 23.6%; it peaked at ₹7,499 crore in FY 2021-22, during the pandemic, and has stayed well above its pre-pandemic level since.
| Category | FY 2014-15 | FY 2023-24 | Share, first 3 years → last 3 years | Annual growth |
|---|---|---|---|---|
| Education | ₹2,556 crore | ₹11,578 crore | 29.4% → 32.2% | 18.3% |
| Health care | ₹1,786 crore | ₹6,671 crore | 17.8% → 23.6% | 15.8% |
| Rural development | ₹1,039 crore | ₹2,334 crore | 10.3% → 7.0% | 9.4% |
| Livelihood | ₹277 crore | ₹2,296 crore | 3.2% → 5.4% | 26.5% |
| Environment | ₹754 crore | ₹2,274 crore | 6.8% → 7.5% | 13.0% |
| Vocational Skills | ₹274 crore | ₹1,304 crore | 2.6% → 4.0% | 18.9% |
| Poverty, hunger and malnutrition | ₹260 crore | ₹1,157 crore | 5.4% → 4.8% | 18.1% |
| Art and culture | ₹115 crore | ₹651 crore | 1.4% → 1.5% | 21.2% |
| Sports | ₹55 crore | ₹623 crore | 1.0% → 1.6% | 31.0% |
| PM's National Relief Fund | ₹219 crore | ₹533 crore | 1.5% → 2.9% | 10.4% |
| Animal Welfare | ₹16 crore | ₹492 crore | 0.4% → 1.1% | 46.2% |
| Women Empowerment | ₹71 crore | ₹407 crore | 0.9% → 1.2% | 21.5% |
The fastest-growing of the larger categories (at least 2% of recent spending) is livelihood, up about 26% a year, with its share rising from 3.2% to 5.4%. Other categories gaining share are vocational skills (2.6% → 4.0%), environment (6.8% → 7.5%). Environment, often described as the fastest-growing area, grew more modestly: its share moved from 6.8% to 7.5%. Categories losing share include rural development (10.3% → 7.0%), sanitation (3.4% → 1.2%), other central government funds (2.8% → 0.7%).
Contributions to government funds track national events. Filings against the PM's National Relief Fund and other central government funds together peaked at ₹3,156 crore in FY 2020-21, the first pandemic year, then fell back to ₹705 crore in FY 2023-24.
Where does CSR money go geographically?
Maharashtra receives by far the most, and its share grew from 15.1% to 18.2%. In FY 2023-24 the next largest were Gujarat, Karnataka, Delhi, Tamil Nadu. About 22% of FY 2023-24 spending was filed as PAN India or without a single state, so state totals understate what each state receives from national programmes.
| State | FY 2023-24 | Share, first 3 years → last 3 years | Annual growth |
|---|---|---|---|
| Maharashtra | ₹5,574 crore | 15.1% → 18.2% | 16.8% |
| Gujarat | ₹2,561 crore | 4.6% → 6.9% | 26.7% |
| Karnataka | ₹2,181 crore | 5.1% → 6.8% | 21.3% |
| Delhi | ₹1,834 crore | 3.0% → 5.0% | 25.8% |
| Tamil Nadu | ₹1,824 crore | 4.2% → 5.4% | 14.9% |
| Uttar Pradesh | ₹1,452 crore | 2.2% → 4.4% | 30.1% |
| Odisha | ₹1,354 crore | 3.2% → 3.5% | 20.8% |
| Andhra Pradesh | ₹1,096 crore | 6.3% → 3.1% | 12.1% |
| Rajasthan | ₹1,062 crore | 2.9% → 3.2% | 15.6% |
| Telangana | ₹956 crore | 1.6% → 2.9% | 29.3% |
The states gaining the most share are Maharashtra (15.1% → 18.2%), Gujarat (4.6% → 6.9%), Uttar Pradesh (2.2% → 4.4%), Delhi (3.0% → 5.0%). Andhra Pradesh's share fell from 6.3% to 3.1%; even counted together with Telangana, which was carved out of it in June 2014, the two states' share fell from 7.9% to 6.0%. At the other end, Bihar received ₹249 crore in FY 2023-24, 0.8% of the total. The Companies Act asks companies to give preference to the local areas where they operate, which helps explain why states with fewer large plants and offices receive less.
How companies deliver CSR: increasingly through partners
Each filing says how the project was implemented. The share of money spent through implementing agencies (NGOs, trusts and similar bodies) or the company's own foundation rose from 47.3% in FY 2014-15 to 70.1% in FY 2023-24. The share spent directly by companies fell from 34.4% to 27.2%.
| Implementation | FY 2014-15 | FY 2020-21 | FY 2023-24 |
|---|---|---|---|
| Through implementing agencies or the company's own foundation | 47.3% | 58.9% | 70.1% |
| Directly by the company | 34.4% | 34.9% | 27.2% |
| Through government-established entities | 1.2% | 2.5% | 0.1% |
| Not stated | 17.2% | 3.7% | 2.5% |
The two partner routes are shown together because the filing categories changed with the CSR rules amended in January 2021: spending recorded as "through the company's own foundation" fell from 8.0% in FY 2020-21 to 0.4% in FY 2023-24, while agency spending rose. Company foundations now register as implementing agencies like any other, so much of that shift likely reflects reclassification rather than companies closing their foundations.
Who spends: a less concentrated market
CSR money is becoming less concentrated. The ten largest spenders accounted for 29.7% of all spending in FY 2014-15 and 17.7% in FY 2023-24; the hundred largest went from 65.3% to 44.4%. In FY 2023-24, 76 companies spent ₹50 crore or more each, ₹13,473 crore between them (41% of the total). At the other end, 19,498 companies (76% of those filing) spent under ₹50 lakh each, 9% of the money. The number of companies spending ₹50 crore or more still rose, from 28 to 76; the share that moved went mostly to the many smaller companies: those spending under ₹2 crore a year held 13.5% of the money in FY 2014-15 and 20.8% in FY 2023-24.
| Company CSR spend in FY 2023-24 | Companies | Their total |
|---|---|---|
| under ₹50 lakh | 19,498 | ₹2,852 crore |
| ₹50 lakh to 2 crore | 4,176 | ₹3,923 crore |
| ₹2 to 10 crore | 1,432 | ₹5,919 crore |
| ₹10 to 50 crore | 323 | ₹6,445 crore |
| ₹50 crore or more | 76 | ₹13,473 crore |
The rules that shape CSR money
- Who must spend: under Section 135 of the Companies Act, 2013, a company with net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or net profit of ₹5 crore or more in the preceding financial year must spend at least 2% of its average net profit of the three preceding years on CSR.
- Who can receive it: since 1 April 2021, an NGO implementing CSR projects must be registered with the Ministry of Corporate Affairs through Form CSR-1. The form became web-based, with professional certification, on 14 July 2025. See our CSR-1 registration guide.
- Impact assessment: a company with average CSR obligation of ₹10 crore or more in the three preceding years must have an independent impact assessment of projects with outlays of ₹1 crore or more, once they have been completed for at least a year.
- Unspent money: unspent amounts for ongoing projects go to an Unspent CSR Account within 30 days of the year's end and must be spent within the next three financial years; other unspent amounts go to a Schedule VII fund within six months. A company that fails to transfer faces a penalty of twice the amount or ₹1 crore, whichever is less.
What these trends mean for your NGO
- Education and health care: they hold 56% of the money and the most competition. Match funders by district and sub-theme, not by sector alone.
- Livelihood: the fastest-growing larger category. This pool grew about 8 times between FY 2014-15 and FY 2023-24.
- Delivery through partners: about 70% of CSR money now flows through implementing agencies. CSR-1 registration and clean 12A and 80G records are what make your NGO one of them.
- Smaller funders: companies spending under ₹2 crore a year accounted for 21% of CSR money in FY 2023-24, up from 13% in FY 2014-15. There are 23,674 of them; many fund near their own offices and plants and are easier to reach than the largest groups.
- Geography: spending follows plants and offices. Start with companies that operate near your project area.
Sampoorna's funder intelligence uses these same filings company by company, to show which funders spend in your sector and district, how their budgets are moving, and how they deliver. How to find CSR funders explains the method.
Source: company-reported CSR filings published by the Ministry of Corporate Affairs (National CSR Portal), FY 2014-15 to FY 2023-24, totalled by Sampoorna; updated 4 October 2026. Amounts are as companies reported them, in the categories they chose. "Share" is the share of all CSR spending, including spending filed as PAN India.