MoCA clarifies all investments in health infrastructure qualify as CSR spending By IANS | Published on Wed, May 5 2021 15:12 IST | 7 Views MoCA clarifies all investments in health infrastructure qualify as CSR spending. Image Source: IANS News New Delhi, May 5 : As part of efforts to quickly channelise funds for the development of the health infrastructure required to fight the Covid pandemic, the government has allowed investments in such activities to qualify as eligible corporate social responsibility (CSR) activities. The Ministry of Corporate Affairs on Wednesday clarified that spending of CSR funds directly or through pooling of resources for 'creating health infrastructure for COVID care are eligible CSR activities.