Good records, by default
Section 50L requires every company, apart from listed exceptions, to set up a CSR fund, and your tax adviser and auditors want to see where every rupee went and who benefited. CorpHands is designed so that the easy way to run your programme is also the well-documented way.
Designed to keep you on the right side of the rules
CorpHands is software. It organises and records your CSR and community work. It does not collect or hold money.
CorpHands helps you keep good records. Your legal and compliance team remains responsible for meeting local rules.
- CSR money never passes through CorpHandsYour company pays NGOs, programme suppliers and the MRA directly. We only record the payment and the receipt.
- Records for every NGORecord each NGO's Registrar of Associations number, BRN, NSIF registration and MRA charitable institution approval, and get alerts before a document expires.
- Consent for every photoBeneficiary and employee photos carry a consent record before they can be shared.
- An audit trail behind every numberEach figure in your CSR fund statement links to the programmes, approvals and receipts behind it.
- Your data, where you need itChoose the country your data is hosted in, on request. Or keep it on your own servers.
Rules the software enforces
No money handling
There is no checkout and no wallet. Donation records describe payments your company made directly to a registered NGO, with the receipt attached.
No approval without verification
A funding request can only be approved when it is linked to an NGO your team has marked verified, with its registration in date.
No 'paid' without a receipt
A donation can only be marked paid with a receipt number or an uploaded receipt.
No public photo without consent
Photos showing beneficiaries stay blurred and internal until a consent note is recorded.
No anonymous records
Every hour, request decision and donation is linked to a named person in your company, which supports the record-keeping regulators increasingly expect.
Everything is traceable
The audit log records who approved, declined or changed what, and when.
Keep exploring
What matters in Mauritius
Income Tax Act, section 50L: the CSR fund
Every company, apart from listed exceptions such as Global Business companies, sets up a CSR fund of 2% of its chargeable income of the preceding income year. A share goes to the MRA, which passes it to the National Social Inclusion Foundation (NSIF): 75% up to 2025, 50% for 2026 and 75% again from 1 January 2027, time-apportioned when an income year spans a change. CorpHands works out the fund and the MRA's share from the figures you enter.
Paying the MRA's share
Companies under the Advance Payment System pay 25% of the MRA's share with each of the first three APS statements and the rest with the annual return; other companies pay it with the annual return. Money the company has not spent on its own CSR programmes by the end of the income year is remitted with the annual return too. CorpHands shows each instalment with its due date and records what you have paid.
Priority areas, and what doesn't count
The company spends the rest of the fund on CSR programmes in the priority areas, such as health, education and training, environment, family protection, people with disabilities, poverty alleviation and social housing, mainly for people on the Social Register of Mauritius. Staff welfare, marketing sponsorship and political, trade union or religious causes don't qualify. Employee volunteering does not count toward the fund; CorpHands reports it separately.
NGO records
No registration is legally required before you fund an NGO from your CSR fund, but checking protects your company. CorpHands records each NGO's Registrar of Associations number, BRN, NSIF registration and MRA charitable institution approval, and alerts you before a document expires.
National Code of Corporate Governance
Public-interest entities report on sustainability and social matters on an apply-and-explain basis. CorpHands gives you traceable community figures for that section, with indicative GRI references.
Data Protection Act 2017
Employee details and photos of beneficiaries are personal data. CorpHands acts as your data processor and keeps photo consent on record before anything is shared.
This is general information, not legal advice. Check the current rules with your legal team.
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