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Archive for developerscondo

Capital & Funding Models

Blended Finance

What it means? Blended Finance is the strategic use of catalytic capital (from public or philanthropic sources) to mobilize commercial capital toward sustainable development. It is not an investment instrument in itself, but a structuring approach that allows different types of investors—with vastly different risk-return expectations—to invest alongside each other in the same project. In […]

Capital & Funding Models

Venture Philanthropy

What it means? Venture Philanthropy (VP) is a high-engagement, long-term approach to social investment that applies the principles of Venture Capital (VC) to the non-profit and social enterprise sectors. In 2026, it is often described as “Impact Investing’s bolder cousin”—it is the intersection where the “head” of a business investor meets the “heart” of a […]

Capital & Funding Models

Strategic Philanthropy

What it means? Strategic Philanthropy is a data-driven, outcome-oriented approach to giving that moves beyond traditional “checkbook charity.” While traditional charity focuses on immediate relief (symptoms), strategic philanthropy targets systemic change and root causes. It is characterized by a “theory of change”—a logical framework that maps out exactly how a specific set of resources will […]

CSR & Regulatory Framework

BRSR (Business Responsibility & Sustainability Reporting)

CSR & Regulatory Framework

Social Stock Exchange (SSE) – India

What it means? The Social Stock Exchange (SSE) is a specialized segment of existing stock exchanges (BSE and NSE) in India that allows Social Enterprises—both Not-for-Profit Organizations (NPOs) and For-Profit Social Enterprises (FPEs)—to raise capital. It is not a separate building but a regulated platform that functions like a “bridge” between social organizations and impact […]

CSR & Regulatory Framework

12A & 80G Registrations

What it means? In the Indian social sector, 12A and 80G are the twin engines of financial viability. While they are often mentioned together, they serve two distinct but complementary purposes under the Income Tax Act, 1961. The 2026 Regulatory Landscape: As of March 31, 2026, the old system of “permanent” registration has been completely […]

CSR & Regulatory Framework

FCRA (Foreign Contribution Regulation Act)

What it means? The Foreign Contribution Regulation Act (FCRA) is the primary legislative framework in India that regulates the acceptance and utilization of foreign funds by individuals, associations, and non-profit organizations. Enacted to ensure that foreign money does not influence India’s internal political or social stability, it is managed by the Ministry of Home Affairs […]

CSR & Regulatory Framework

CSR-1 Registration

What it means? Form CSR-1 is the mandatory electronic registration required by the Ministry of Corporate Affairs (MCA) for any entity intending to act as an “Implementing Agency” for Corporate Social Responsibility (CSR) projects in India. Effectively acting as a “license to operate” in the impact sector, this form ensures that only verified and credible […]

CSR & Regulatory Framework

Schedule VII (CSR Permissible Activities)

What it means? If Section 135 is the “engine” of CSR, Schedule VII is the “navigation map.” It is the exhaustive list of activities and themes that the Government of India has officially sanctioned as eligible for CSR expenditure. In 2026, the interpretation of Schedule VII is strictly exclusive—if an activity is not explicitly mentioned […]

CSR & Regulatory Framework

Corporate Social Responsibility (CSR) – Section 135

What it means? Section 135 is the “legislative heartbeat” of corporate giving in India. In 2026, it has shifted from being a mere line item in the annual report to a complex, multi-layered governance framework. 1. The Statutory Requirement: Every qualifying company must spend 2% of its average net profit (calculated as per Section 198 […]