Context:

According to the PM CARES fund’s latest audited account details, the fund received ₹912 crore in donations during 2022-23.

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  • The Fund received ₹909.64 crore as voluntary contributions and ₹2.57 crore as foreign contributions during 2022-23. 
  • In addition to donations, it also earned ₹170.38 crore in interest income and received ₹225 crore in refunds, primarily from ventilator procurement.
  • Key expenditures from the fund (2022-23) totalled ₹439 crores, including ₹346 crores allocated for PM CARES for Children and ₹91.87 crore for 99,986 oxygen concentrators. 
  • The Fund’s closing balance rose to ₹6,284 crore at the end of FY 2022-23, a 16% increase from the previous year (2021-22).
  • In all, the PM CARES Fund received a total of ₹13,605 crore as voluntary contributions (₹13,067 crore) and foreign contributions (₹538 crore) in the four years from 2019-20 to 2022-23. 

About PM CARES Fund

  • PM CARES Fund has been registered as a Public Charitable Trust. 
  • The trust deed of PM CARES Fund was registered under the Registration Act, 1908 in New Delhi (Head office) in March 2020.
  • The PM CARES Fund was established amid the onset of the COVID-19 pandemic and serves as a public charitable trust aimed at addressing emergencies and providing relief during crises.

Governance: 

  • Chairperson: The Prime Minister of India is the ex-officio chairman.
  • Trustees: The Defence Minister, Home Minister, and Finance Minister are ex-officio trustees.
  • Additional Trustees: The Prime Minister can nominate up to three eminent persons in relevant fields.

Contributions

  • Voluntary Donations: The fund relies entirely on voluntary contributions from individuals and organizations.
  • Tax Benefits: Tax exemptions under Section 80G of the Income Tax Act, 1961, and are recognized as valid Corporate Social Responsibility (CSR) expenditures under the Companies Act, 2013.
  • Foreign Contributions: The fund accepts foreign donations and has a separate account for this purpose.

Is PM CARES under RTI?

  • The Prime Minister’s Office (PMO) has told the Delhi High Court that the PM CARES Fund is not a “State” under Article 12 of the Constitution of India and does not constitute as a “public authority” under the Right to Information Act, 2005.
  • There is no control of either the Central Government or any State Government, either direct or indirect, in the functioning of the Trust in any manner whatsoever.
  • PM CARES Fund is audited by an independent auditor. 
  • There is no statutory period prescribed for the audit of the PM CARES under the Income Tax Act. 
  • However, the audit will be conducted at the end of the Financial Year. 
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