CSR Advisory

Representative Matters

• The Firm has been rendering extensive advisory on applicable legal aspects relating to CSR, including advising/assisting Clients in identifying and gauging the financial, operational and reputational risks posed by legal framework surrounding CSR. advising on permissible CSR activities;
• Below is an indicative list of the matters on which the Firm has advised:
• Invest India: Providing consultation/recommendations to Invest India on contemporary issues concerning foreign exchange. Invest India is the National Investment Promotion and Facilitation Agency that helps investors looking for investment opportunities and options in India.
• Paani Foundation: Rain-Water Harvesting and Water Conservation in Maharashtra: Acute water shortage in State of Maharashtra is a severe problem leading to farmer suicides. Luthra and Luthra provided legal assistance in establishing ‘Paani Foundation’, a charitable/ non-profit company. Addressing needs of farmers, it assists implementation of rain-water harvesting, creates awareness on water conservation, etc.
• Further, the Firm also assisted the foundation to raise funds through its client network to support significant initiatives of Mr. Aamir Khan, a leading Indian film actor.
• Advising and assisting PAANI Foundation in routine as well as event based corporate/regulatory affairs to be undertaken by section 8 company.
• An initiative titled, ‘The Satyamev Jayate Water Cup’ was launched to create a platform for villagers to apply their learning from our training programme and make their villages water-abundant. During 45 days of the event, 20,000 villagers trained in scientific watershed management & 22,269 crore liters of water harvesting capacity created worth INR 4,454 crores.
• The Golf Foundation: Advised The Golf Foundation on certain CSR and corporate governance related aspects. The Golf Foundation is a Registered Charitable Society formed in 2000 by likeminded golfers who wanted to give back to the game by helping a pool of talented, underprivileged golfers in India. The Foundation firmly believes that India is capable of producing world champions if deserving talent from the weaker sections of society is supported.
• Ministry of Corporate Affairs: The Firm participated in the High-Level Committee on CSR formed by MCA in 2018. Submissions of recommendations to the Ministry of Corporate Affairs on the amendment related to CSR as proposed under the report of high level committee on CSR -2019 and company law committee in 2022.
• Actively participated in ‘Rally for Rivers’ campaign to bring awareness to the people about our rivers being depleted at alarming level.
• Advanced Nursing Foundation: The Firm advised Advanced Nursing Foundation (ANF) – an initiative of the Clinton Foundation, in establishing centres of excellence in post-graduate nursing education across the country. The ANF is a national society set up with the goal of promoting nursing education, training, and research across India.
• ANI Foundation: The Firm assisted ANI Foundation, a registered public trust working in the field of AIDS, in filing its trademark applications, and advised on other related issues.
• Aga Khan Foundation: The Firm advised and assisted Aga Khan Foundation on varied issues concerning CSR, including and implementation of funds for CSR activities.
• Bill and Melinda Gates Foundation: Regularly advises and assists the Gates Foundation on compliance related issues as well as representing them on various other forums in relation to certain litigations.
• Central Square Foundation: The Firm aided the trust in drafting a deed for its not-for-profit educational trust, also aided in registering the trust. We continue to aid with other compliances.
• Climate Reality Project: Advised and assisted Climate Reality Project, a worldwide climate change not for profit entity set up by Al Gore, in relation to setting up their presence in India and structuring their existing operations in India for compliance under exchange control norms, foreign contribution regulation act as well as their consultancy programs.
• ClimateWorks Foundation: Advised and assisted ClimateWorks Foundation on a myriad of legal issues including laws relating to regulation of foreign contribution. Advice was also rendered in relation to their contracts and existing operations in India, including on regulatory issues pertaining to the governmental orders cracking down on international donor agencies. Additionally, the Firm advised them in relation to various issues concerning their presence and funds in relation to their Liaison Office.
• East West Institute: The Firm advised East West Institute (an international institution of repute involved in devising innovative solutions to pressing security concerns on a global scale) in relation to setting up of an entity in India for facilitating conduct of various programmes and conferences on the subject of cyber-security.
• Grameen Foundation USA: The Firm advised the Foundation (which is a non-profit organization dedicated towards alleviation of poverty through access to information and finance) on the existing legal regime for data protection in India.
• Ford Foundation: Advised and assisted Ford Foundation New York in respect of its operations in India, which were complicated on account of the Foundation’s unique set up in India and the Government of India’s crackdown on international funding agencies, by virtue of which there were restrictions placed on the clients’ ability to receive funds in India as well as undertake grant making activities in India. The Firm successfully navigated the client through a myriad of legal issues including from the perspective of the laws regulating foreign contribution, the Indian foreign exchange regulatory framework, as well as the various employment related legislations, specifically in the backdrop of the CBI’s investigation against one of the client’s former grant recipients. The Firm assisted the client in formalizing its presence in India, and in re-structuring its grant making framework for India, and successfully engaged with the relevant government officials, on behalf of the client, with the client having ultimately resumed its grant making activities in India.
• IDFC Foundation: Advised and assisted IDFC Foundation, a not-for-profit company and FCRA registered entity, which oversees and coordinates the various development activities being pursued by IDFC Group, on issues of receipt and utilization of foreign contributions received by it from foreign donor entities. Luthra and Luthra also advised IDFC Foundation in relation to grants received by it from Indian donor entities as well.
• Kamalini Vocational Training Centre: The Firm is advising Kamalini Vocational Training Centre (which works towards empowering under-privileged young girls and women by providing them with vocational training and skills) on specific taxation issues impacting their not for profit status.
• Lotus Flower Trust: The Firm advised Lotus Flower Trust (which is a charitable trust engaged in providing assistance to the underprivileged for establishing shelters, skill centres and schools in remote Indian villages) on issues of receipt and utilization of foreign contribution and on establishing a presence in India.
• MacArthur Foundation: Advised and assisted MacArthur Foundation in relation to their existing presence in India and renewal of their Liaison Office, their India operations and related issues from the perspective of various employment related laws, exchange control norms and foreign contribution regulations.
• NDTV: NDTV, an Indian news channel’s campaign ‘Save the Coastline’ to protect the marine flora & fauna and livelihood of coastal communities, was necessary to address rampant construction of ports, harbours and allied coastal structures eroding and displacing coastal communities. Evaluating the need to create liability and accountability mechanism in coastal environment protection, Luthra and Luthra represented NDTV in “Save the Coast Campaign” before the National Green Tribunal.
• Embassy of South Korea: The Firm has been involved in rendering advice on diverse legal issues, including, inter alia, foreign contribution, clearance for infrastructure projects, etc. for the Model Village Project.
• NRDC: Advised and assisted NRDC, an international donor agency working in the space of climate change in relation to setting up of their presence in India in the form of branch office. In this regard, also advised them on the nature of permissible operations from the perspective of exchange control regulations as well as the framework governing foreign contribution laws in India.
• Olympic Gold Quest: Advised and assisted Olympic Gold Quest, a not for profit entity, engaged in the activity of promotion of sports in India and providing training and support to athletes engaged in Olympic sports, in relation to registration and compliance under the foreign contribution laws, as well as drafting and negotiating commercial contracts.
• Omidyar Network Fund Inc. (ONFI): Advised ONFI, a non-profit entity organised in United States, in relation to legal implications arising out of the grants given by it to Indian entities under the Foreign Contribution (Regulation) Act, 2010 (FCRA).
• Pathfinder International: Advised Pathfinder on steps involved in setting up of a Branch Office in India and legal implications arising therefrom, along with any other structures that Pathfinder may consider for enhancing its presence in India. Further, assisted in analysing complex issues relating to legal framework governing foreign contributions in India and activities that can be performed by a Branch Office in India.
• Protecting Tigers in Corbett National Park: Tiger population in India is reducing drastically. A leading journalist and animal conservationist have taken up the issue to protect them and other wild animals in their natural habitat and restrain undue human interference due to tourism, etc. The Firm provided complete legal assistance to the applicant before the Supreme Court of India, contributing towards saving tigers.
• Space-Research, Education and Policy-Making: Society of Satellite Professionals International (SSPI) is a global non-profit organisation that works towards development of the space industry through outreach, education, and policy dialogue. Expanding the access and outreach to technological innovations, Luthra and Luthra advised on Satcom Policy, 1997 & 2000, Foreign Contribution Regulation Act, 2010 and the Rules to establish SSPI- India Chapter. Further, the Firm helped in registering SSPI-India as a society under Indian law, which in turn would enable the expansion of science, research, innovation and development through collaboration among space professionals, policy dialogues, skill development and entrepreneurship.
• SPIC MACAY: Advised the Society for Promotion of Indian Classical Music and Culture Amongst Youth (“SPIC MACAY”) on the most suitable legal entity for undertaking commercial activities for furthering its objectives of conservation and promotion of Indian culture.
• SRIMS Free Ambulance Service: Advised in setting up of the Section 25 (not for profit company); tax exemption; registration of ambulances with RTO; trade mark applications; FCRA Regulations with respect to receive donations/ contributions from foreign sources.
• Tara Trust: Advised Tara Trust, an NGO working towards the welfare and rehabilitation of underprivileged children, women, aged persons and differently-abled persons, on issues and legal formalities under the Foreign Contribution Regulation Act (1976 and 2010) and the related Rules. Given the uncertain regulatory ecosystem, the firm helped the Trust in understanding the regime, undertaking appropriate risk assessment and preparing future strategy in tune with their legal compliances.
• Thomson Reuters and Freedom Fund: Assisted Thomson Reuters and Freedom Fund through research and analysis of the statutory framework and judicial precedents in India relating to human trafficking. The extensive research was the basis for the publication of the report titled “Putting Justice First – Legal Strategies to combat Human Trafficking in India” – published by Thomson Reuters Foundation in partnership with the Freedom.
• The Firm assisted Dr. Anuradha Bhattacharya in legal proceedings (before the Motor Accident Claims Tribunal and the criminal proceedings), regarding the accident and death of a young girl due to drunken driving.
• The Firm assisted Dr. Mitu Khurana with various ongoing legal proceedings in different legal forums (Delhi High Court, Tis Hazari, Dwarka, Rohini courts). She was also featured in the programme ‘Satyamev Jayate’, hosted by Aamir Khan. She happens to be the first person to file a case under the Pre-conception and Pre-natal Diagnostic Techniques (Prohibition of Sex Selection) Act, 1994, alleging that a sex determination test was performed on her when she was pregnant with her twin daughters.
• Representation before the National Company Law Tribunal (NCLT), Regional Director of MCA (RD) and Special Courts, in connection with regulatory matters, involving compounding and prosecution launched by RoC for alleged non-compliances with CSR provisions.
• Representation before the various regulatory bodies such as Ministry of Corporate Affairs, Government of India (MCA) and Registrar of Companies (RoC), in connection with relevant aspects, including show cause notice(s) issued by MCA/RoC for, inter alia, inadequate CSR spending and inadequate reporting.