Sanatana Sampatti Foundation · for heads of CSR

Your CSR budget can carry India's textual heritage

Dear CSR Head,

Sanatana Sampatti Foundation is a registered public trust that puts India's foundational texts, their commentaries and recordings of their recitation on the web, free, in a form anyone can read, search, cite and listen to. Nine of our sites are open today.

We are writing because this work falls squarely within Schedule VII of the Companies Act, 2013. Item (v) names the protection of national heritage, art and culture and setting up public libraries, and item (ii) names promoting education. Every result we ask you to fund is one of these: a text published as an open edition, a recitation recorded so that every verse can be heard at its own address, or a tutor for pāṭhaśālā students.

The trust is registered under section 12A and approved under section 80G of the Income-tax Act, and has worked in this field since June 2022, so it meets the conditions the CSR Rules set for an implementing agency. Its 80G approval records that it "is not expressed to be for the benefit of any particular religious community or caste", and the work we ask you to fund is cultural and educational: no worship, ritual or place of worship. Below are the eligibility conditions with our status against each, the Schedule VII item for each result, and what your company receives for its reporting.

Each result can be funded on its own, and the larger ones run as ongoing projects of up to three years. We would welcome a conversation with your CSR committee.

For the trustees, Sanatana Sampatti Foundation

Eligibility

An eligible implementing agency

The Companies (CSR Policy) Rules, 2014, Rule 4(1), as amended in 2021, allow a company to spend through a registered public trust that meets these conditions.

Condition (Rule 4(1))Sanatana Sampatti Foundation
A registered public trustRegistered public trust, Srirangapatna
Registered under section 12A of the Income-tax ActRegistered; declared in our CSR-1 registration, CSR00111219. The certificate is sent on request.
Approved under section 80G of the Income-tax ActApproved under section 80G(5), by order of the CIT (Exemptions), Bangalore, dated 15 March 2024, for assessment years 2023-24 to 2027-28
An established track record of at least three years in similar activitiesWorking since June 2022; nine public sites
Registered with the Central Government on Form CSR-1Registered: CSR00111219, by the Registrar of Companies, 13 May 2026

Registrations under the Income-tax Act, 1961 carry over under the Income-tax Act, 2025, in force from 1 April 2026.

Schedule VII

Which item each result falls under

Each line is a result on our funding page, with its price and time. The prices are the team's estimates; each line on the funding page shows how its price is made up. The final classification is for your CSR committee.

ResultSchedule VIIPrice
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Item (v): protection of national heritage, art and culture, including works of art; setting up public libraries; promotion and development of traditional arts. Item (ii): promoting education, including special education and employment-enhancing vocational skills.

Heritage and education

What is funded, and what is not

Funded

Transcribing, proofreading and publishing texts and commentaries as free editions; recording recitations and making every verse addressable; indexing names and places; paying the vidvāns, scholars and pāṭhaśālā students who do this work; a chanting tutor for students.

Not funded

Worship, ritual or religious observance, places of worship, and any benefit restricted to one community. Everything published is open to all, without charge.

For your reporting

What your company receives

A project agreement

One result per agreement, with milestones, a budget by line, and the period. A result longer than a year runs as an ongoing project of up to three years.

Utilisation certificates

For each financial year, certified by a chartered accountant, so the spend can be reported in your annual CSR report.

Progress you can check yourself

Each result has a meter that the sites print themselves: verses indexed, hours recorded, pages published. Your committee can see progress without asking us.

Impact assessment

Where a project needs an independent impact assessment, we give the assessor full access to the work, the data and the people.

On tax. CSR spending is not a deductible business expense (Explanation 2 to section 37(1) of the Income-tax Act, 1961). Whether a CSR contribution can also be deducted under section 80G is disputed, and we do not rely on it. Contributions made beyond a company's CSR obligation are deductible under section 80G in the usual way.
Next step

Talk to us

Write to secretary@sanatanasampatti.in. Quote our CSR registration number, CSR00111219. We will send the trust's registration certificates, its CSR-1 approval, audited accounts and a draft project agreement for the result your committee chooses.

Sources
  1. Companies Act, 2013, section 135 and Schedule VII (items (ii) and (v)).
  2. Companies (Corporate Social Responsibility Policy) Rules, 2014, Rule 4(1) and Form CSR-1, as amended by the Amendment Rules of 22 January 2021 and of 2025.
  3. Ministry of Corporate Affairs, FAQs on CSR, General Circular 14/2021 of 25 August 2021.
  4. Income-tax Act, 1961, section 37(1), Explanation 2; Income-tax Act, 2025.