Extract from National CSR Foundation Charter – 2017


The objects of the Foundation will be to:


  • Undertake programmes and projects for the benefit of individuals and families registered under the Social Register of Mauritius (SRM) and of vulnerable groups in the following priority areas:
  • Socio-economic development as a means for poverty alleviation;
  • Educational support and training;
  • Social housing;
  • Supporting people with disabilities;
  • Dealing with health problems;
  • Family protection including gender-based violence;
  • Leisure and sports;
  • Environment and sustainable development;
  • Peace and nation-building;
  • Road Safety and Security; and
  • And such other areas as may be determined by the Founder.


In addition, advocacy, capacity building and research are fields to be considered as cross-cutting across all the above-listed priority areas.


The Council is entitled to define and be guided by any such codes, policies, explanatory notes and any other internal regulations to further detail programmes and projects qualifying under each of the above-listed priority areas.


  • For the purposes of the CSR guidelines, vulnerable groups are defined as follows:
  • Children and/or adults living below the poverty line, as defined by Government;
  • Children and /or adults living below the absolute poverty line, as defined by the World Bank;
  • Children and/or adults with disabilities and/or suffering from a severe disease;
  • Abused children and/or adults;
  • Neglected/Abandoned children and orphans;
  • Street children, including (a) children who live and sleep in the street; and (b) children who are in the street during the day but sleep in the family home;
  • Teenage mothers;
  • Children with parents in prison;
  • Children in conflict with the law;
  • Out-of-school and illiterate children and illiterate adults;
  • Children and/or adults suffering from substance abuse;
  • And such other stigmatized, discriminated, most-at-risks group as determined by the Founder.
  • Establish and update a register of NGOs dealing in the specific priority areas listed above and any other areas as determined by the Founder, and to allocate CSR funds accordingly;
  • Request and examine call for proposals for the implementation of projects by NGOs in the above-listed priority areas;
  • Monitor and evaluate CSR programmes;
  • Serve as a platform for coordination and communication among all stakeholders;
  • Liaise with the relevant Ministries when the Council finds it fit that the proposals for the implementation of projects by NGOs fall within the direct scope of responsibilities of the concerned ministries for actions to be taken by the latter; and
  • Promote awareness of, adherence to and compliance with the United Nations Sustainable Development Goals 2015-2030.


The list of Beneficiaries shall be as follows:

  • Individuals and families eligible under the Social Register of Mauritius;
  • Individuals and families recognized as vulnerable groups;

The rights of, and the restrictions applicable to, the Beneficiaries shall be those as stipulated by the Council.

The class of beneficiaries may be altered by the Founder.


(as per amended Part B of the Tenth Schedule of the Income Tax Act)
  • Any activity discriminating on the basis of race, place of origin, political opinion, colour, creed or sex
  • Any activity promoting alcohol, cigarettes or gambling
  • Any activity targeting shareholders, senior staff or their family
  • Contribution to any Government department or parastatal body
  • Contribution to natural disasters mitigation programme
  • Contribution to political or trade union activities
  • Contribution to religious or spiritual activities
  • Sponsorship for the purpose of marketing for companies
  • Staff welfare and training of employees