368. The Foundation receives, manages and allocates CSR funds collected by the Mauritius
Revenue Authority (MRA) in accordance with section 50 L of the Income Tax Act 1995. The Act
requires every company to remit to the MRA at least 75% of a CSR fund set up on or after 1
January 2019 for onward remittance to the National CSR Foundation. The Act also provides that
the sum to be remitted to the MRA may be reduced by an amount not exceeding 25% of the CSR
fund of the company where it is used to finance a CSR programme which has started before 1
January 2019 subject to the approval of the National CSR Foundation.
369. The main mandate of the Foundation is to support programmes and projects of nongovernmental / non-profit Organisation (NGOs/NPOs) for the benefit of individuals and families
registered under the Social Register of Mauritius (SRM) and of vulnerable groups. With effect
from 1 January 2019, the National CSR Foundation is also the central body to receive and allocate
public funds to NGOs to ensure a coordinated approach with regard to the funding of NGOs.
370. The funding strategy of the Foundation rests on the core philosophy of promoting social
inclusion and equity, adopts a right-based approach and a social investment model to guide its
funding decision.
371. For the period February 2017 to June 2019 an amount of Rs 1.1 billion has been remitted to
the National CSR Foundation.
Table 38: Approved projects/ programmes approved by the Foundation
First Call 2017
Priority Areas of Intervention
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
Total
No of
projects
Amount
16
112
2
15
35
12,694,878
88,181,555
1,753,145
14,242,018
30,740,250
6.26%
43.51%
0.87%
7.03%
15.17%
27
10
35,110,554
7,801,531
17.32%
3.85%
8
5
230
8,043,250
4,104,500
3.97%
2.03%
202,671,681
% of total
amount
100%
Source: National CSR Foundation
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