CSR funding eligibility allows spending on COVID health infrastructure and oxygen facility projects, subject to CSR Rules compliance. Spending CSR funds on COVID care health infrastructure, medical oxygen generation and storage plants, and manufacture or supply of oxygen-related medical equipment is eligible under the health care and disaster management heads of Schedule VII; contributions to specified R&D projects and public-funded research organisations are also eligible. Companies, including government companies, may undertake these activities directly or collaboratively, subject to compliance with the Companies (CSR Policy) Rules, 2014 and Ministry guidelines.