Project Roots & Wings
Project B · Roots ₹75,00,000
+91 70200 45454 · dhiraj.ostwal@gmail.com
October 2026 | Confidential — limited circulation to prospective funding partners
Executive Overview
Project Roots & Wings is a proposed 12-month, ₹1.50 crore CSR programme to be implemented by an India-based Section 8 not-for-profit company (the “Organisation”). It brings together two projects that are budgeted, accounted for and monitored separately.
Child Education
Continuous, wrap-around support for 100 children from low-income families — school / tuition fees, daily meals, transport, learning material, teaching and counselling support, and basic health check-ups — extending an education initiative the Organisation reports it already runs for 40 children in Gurgaon (NCR).
Tree Plantation
Planting and first-year establishment of approximately 10,700 trees of native or locally appropriate species — with tree guards, Year-1 watering, GPS tagging of every tree and a mortality-replacement buffer — at sites to be finalised with the funding partner.
Funding is sought from CSR contributors, foundations and philanthropic partners as grant-based support, released in four milestone-linked tranches into a segregated CSR bank account. Contributors receive no equity, ownership, financial return or repayment.
At a Glance
Funding Highlights — Why Support Project Roots & Wings
Two Focused, Measurable Interventions
- Child education (100 children) and tree plantation (~10,700 trees) — deliberately focused rather than a broad, hard-to-monitor spread of activities
- Both expressly within the Organisation's Memorandum objects and mapped to Schedule VII items (ii) and (iv)
Fully Itemised, Self-Contained Budgets
- 9 cost heads for Project A — ₹75,000 per child; 8 cost heads for Project B — ~₹701 per tree
- No shared or allocated costs between the projects; each is verifiable against its own ledger
- Dedicated administration line of ₹1.5 lakh — about 1% of the total request
Survival, Not Just Saplings
- Every tree GPS-tagged at planting and tracked for survival
- Tree guards / fencing and Year-1 watering: ₹31 lakh — 41% of Project B
- ₹6 lakh mortality buffer to replace saplings that do not survive
Wrap-Around Support for Every Child
- Fees, meals and transport — the barriers that most often interrupt schooling — together ₹55 lakh (73% of Project A)
- Teaching and counselling support, learning material and basic health check-ups
- Builds on an existing initiative the Organisation reports for 40 children
Staged, Accountable Funding
- Four tranches, each after the first released against a progress report and utilisation certificate
- Segregated CSR bank account and project-wise ledgers
- Quarterly reporting, an annual impact report and site visits on request
Clean Statutory Record
- 12AB registration and 80G approval granted November 2025; Form CSR-1 filed; NGO DARPAN registration active
- No borrowings in any of the four audited years reviewed
- No pending litigation or related-party transactions reported in the FY 2022-23 and FY 2023-24 audit reports, which carry an unmodified opinion
The Need & the Opportunity
Both projects respond to well-documented national needs. The statistics in this section are published external figures, as cited with their sources in the Organisation's proposal. They describe the national context and are not outcomes of this programme.
Child Education & Welfare External data
Environment External data
Where Project Roots & Wings Fits
- Wings removes the financial barriers — fees, transport and nutrition — that most commonly interrupt regular schooling for children from low-income families, and adds learning and counselling support.
- Roots adds tree cover through native and locally appropriate species, with the first-year protection and watering on which survival depends.
- The programme's contribution is modest relative to national scale; no measured national, biodiversity or economic outcome is claimed for it.
Programme Overview & Reach
The two projects were selected because they are where the Organisation's Memorandum objects, Schedule VII of the Companies Act, 2013 and clearly measurable, monitorable delivery converge. Each project is complete and self-contained.
| 12-Month Programme | Project A · Wings | Project B · Roots |
|---|---|---|
| Focus | Child education — wrap-around support | Tree plantation — Year-1 establishment |
| Target | 100 children | ~10,700 trees |
| Beneficiaries / format | Children from low-income families; existing cohort aged 5–15, largely first-generation learners (Organisation-reported). Not yet identified — see selection framework, Section 05 | Forest plantation, urban greening or fruit trees for farmer families, per sites and species agreed; local crews and volunteers plant |
| Funding sought (₹) | 75,00,000 | 75,00,000 |
| Unit cost | ₹75,000 per child | ~₹701 per tree |
| Largest cost heads | Meals ₹25 lakh · school / tutor fees ₹20 lakh | Year-1 watering ₹16 lakh · tree guards ₹15 lakh |
| How progress is tracked | Attendance and academic progress, coordinated with schools | GPS tag per tree; survival checks; replacement log |
| Evidence for the funder | Fee receipts, school letters, attendance records | GPS register, geotagged photographs |
| After Month 12 | Continuity depends on renewed funding | Years 2–3 maintenance needed; not funded here |
| Total programme | ₹1,50,00,000 — two independently budgeted and accounted projects | |
Indicative Geographic Reach
Project B locations are illustrative references from the proposal. Specific sites, land / permission status and species mix will be finalised and documented before implementation; other locations are possible if mutually agreed with the funding partner.
Project A — Wings: Child Education
Existing Initiative — The Operating Base Organisation-reported
The Organisation reports that it currently runs an education and welfare initiative in Gurgaon, Haryana for 40 children — school-fee support, a dedicated learning space with tutors for supplementary teaching, and daily meals — at about ₹40,000 per child a year (reported budget ₹16,00,000). Healthcare is not currently included. Enrolment, attendance and expense records will be provided with the supporting documents.
The Proposed Expansion Target
Project A extends the existing model to 100 children for 12 months: school / tuition fees, daily meals, transport, learning material, teaching and counselling support, a learning space and basic health check-ups. Expansion is phased, subject to funding, staffing, facilities, beneficiary identification and capacity — not a capacity the Organisation already has at this scale. The ₹75,000 per-child cost is not directly comparable with ₹40,000 today: it adds transport, a teaching / counselling role, facility rent and health check-ups not confirmed in the existing initiative.
Beneficiary Identification & Selection — Proposed Framework
Key Risks & Mitigation
| Risk | Proposed Mitigation |
|---|---|
| Beneficiary drop-out or attrition mid-year | Continuous parent / school engagement and a documented waitlist of eligible children |
| Irregular school attendance | Attendance tracking against baseline records, with counselling support |
| Delayed fee / vendor payments disrupting schooling | Segregated CSR account; disbursement aligned to the school-term calendar |
| Tutor / counselling staff turnover | Budgeted coordination role and documented enrolment / progress records |
Project B — Roots: Tree Plantation
Project B gives effect to the Organisation's environmental objects through a plantation programme built around individually GPS-tagged, monitored trees rather than an unverified bulk planting count. The budget funds Year-1 establishment, protection and monitoring.
Implementation Approach
Site Selection & Feasibility
Tenure or permission, a Year-1 water source and field access checked per site.
Land & Permissions
Written tenure or permission on file before planting.
Species Selection
Native or locally appropriate; fruit-bearing for farmer families.
Density & Seasonality
Spacing per species; planting in the monsoon / post-monsoon window.
Procurement & Planting
Saplings from qualified nurseries; pits and land prepared.
Irrigation & Protection
Year-1 watering and tree guards as dedicated budget lines.
Monitoring & Replacement
GPS tags, geotagged photos, survival checks; replacements from buffer.
Community Engagement
Local crews, community and volunteers take part in planting.
Why GPS-Tag Every Tree
- A bulk count (“X trees planted”) proves only that planting happened. A GPS record per tree lets survival be verified tree-by-tree and separates replacements from new additions — so the Month-12 figure is an honest survival count, not a tally of saplings bought.
- Proposed as standard practice for this project; not represented as a system already deployed at this scale.
The Implementing Organisation
The Organisation is registered under Section 8 of the Companies Act, 2013 as a company limited by shares and not for profit: its income and property must be applied solely to its objects, and no part may be distributed to its members. It was incorporated in 2017 and is based in Delhi NCR.
Its Memorandum of Association sets out twenty-three objects. Those most relevant to this programme:
Child Welfare & Education → Project A
Upliftment of women, children and underprivileged sections; establishing or assisting educational institutions; scholarships and stipends; welfare and educational programmes for children and youth.
Environment & Tree Plantation → Project B
Conservation of nature, flora and fauna; plantation of oxygen-rich species, oxygen parks and mini-forests involving children; medicinal and herbal plant gardens.
International Affiliation Organisation-reported
The Organisation reports an affiliation with an international environmental and humanitarian movement active in 15+ countries (reforestation, agroforestry, urban greening, environmental education and community support). That movement's record, certifications and partnerships are its own and are not attributed to the Organisation here; documentation of the relationship will be provided on request.
Financial Position & Track Record Audited
The Organisation is a young, donation-funded entity with a modest financial base. Figures are from its audited financial statements.
| ₹ | FY23 | FY24 | FY25 | FY26 |
|---|---|---|---|---|
| Total incomeDonations & grants | 89,119 | 53,116 | 45,500 | 95,000 |
| Total expenditure | 98,718 | 57,036 | 78,030 | 81,070 |
| Surplus / (deficit) | (9,599) | (3,920) | (32,530) | 13,930 |
| Total assets | 60,811 | 51,891 | 34,360 | 33,290 |
| Cash & equivalents | 47,564 | 45,856 | 30,600 | 30,900 |
| Borrowings | Nil | Nil | Nil | Nil |
- Programme expenditure recorded in the audited accounts has been limited: flood relief (₹69,500) and a medical camp (₹6,608) in FY 2022-23, and an event (₹16,000) in FY 2023-24. Expenditure in FY 2024-25 and FY 2025-26 was statutory and administrative.
Implication for funders: the request is substantially larger than the Organisation's historical income, and it has not previously managed CSR-scale funding — hence the staged, milestone-linked structure in Section 11 rather than an unconditioned transfer.
Statutory & Compliance Standing
| Credential | Position | Status |
|---|---|---|
| Legal structure | Section 8 company — limited by shares, not for profit | Documented |
| 12AB registration | Granted November 2025; valid AY 2027-28 to AY 2036-37 | Documented |
| 80G approval | Granted November 2025; valid AY 2026-27 to AY 2030-31 | Documented |
| Form CSR-1 (MCA) | Filed November 2025; certified by a practising Company Secretary | CRN to be confirmed |
| NGO DARPAN | Registered 2018; status active | Documented |
| FCRA | Not registered (per NGO DARPAN record) — foreign contributions cannot be accepted | Not held |
| Audit opinion | Unmodified for FY 2022-23 and FY 2023-24; FY 2024-25 and FY 2025-26 to be confirmed | Partly confirmed |
CSR & Regulatory Considerations for Contributors
| Topic | Position |
|---|---|
| Schedule VII mapping | Project A — item (ii), promoting education; Project B — item (iv), environmental sustainability. Final characterisation rests with the contributor. |
| Implementing-agency eligibility | 12AB and 80G held; Form CSR-1 filed. Contributors should confirm eligibility under Rule 4 of the Companies (CSR Policy) Rules, 2014 — including the CSR Registration Number and the three-year track-record requirement — before committing. |
| Administrative overheads | Rule 7(1) caps overheads at 5% of a contributor's total CSR spend for the year; this programme's administration line is ~1% of the request. |
| Impact assessment | Rule 8(3) mandates independent assessment for companies with an average CSR obligation of ₹10 crore or more, for projects of ₹1 crore or more. Each project here is ₹75 lakh; applicability depends on how the contributor approves and files them. |
| Ongoing / unspent CSR | Treatment under Section 135(6) is a decision for the contributor's Board. |
| Tax & GST | Any tax deduction, and GST on any branding rights, are fact-specific and to be confirmed with the contributor's advisers. No tax benefit is guaranteed. |
Implementation Model & Roadmap
The Organisation reports a lean, project-based delivery model: a dedicated core team and monitoring team based in Delhi NCR, supplemented by external associates, local implementation crews and community / volunteer participation at each site — with further hiring according to project requirements rather than a large standing workforce. The structure below is indicative; headcount and staff qualifications will be confirmed with the Organisation.
Wings — Child Education
- Teaching & counselling staff
- Learning space & tutors
- School coordination — fees, attendance, progress
- Meals & transport arrangements
Roots — Tree Plantation
- Site supervision & field staff
- Local implementation crews
- Sapling procurement — qualified nurseries
- GPS tagging & survival tracking
12-Month Implementation Roadmap Indicative
Both projects run in parallel. Phasing is indicative and will be fixed to calendar dates once the funding agreement is signed; plantation dates will follow the local planting window (typically monsoon / post-monsoon).
Impact & Expected Outcomes
All figures in this section are targets, planned outputs or outcomes to be tracked — not achievements. The only current-activity figure is the Organisation-reported existing initiative (40 children).
Indicators, Outcomes & Verification
| Indicator | Project | Target / Measure | Outcome It Supports | Verification |
|---|---|---|---|---|
| Children enrolled & supported | A | 100 children | Continuity of attendance; reduced drop-out | Eligibility & attendance records; school letters |
| School / tuition fee payments | A | Per enrolled child | Uninterrupted access to schooling | Fee receipts |
| Meals provided | A | Daily, per child | Nutrition and readiness to learn | Programme records |
| Tutoring / counselling sessions | A | Sessions tracked | Engagement and progress in learning | Session records |
| Health check-ups | A | Per child | Early identification of health issues affecting attendance | Health records |
| Trees planted & GPS-tagged | B | ~10,700 trees | Tracked survival into Year 2 | GPS register; geotagged photos |
| Survival checks & replacements | B | Tree-by-tree; Month-12 count; ₹6 lakh buffer | An honest survival count | GPS checks; replacement log |
| Funds utilised vs. budget | A · B | Quarterly, project-wise | Accountability to the funder | Utilisation certificates |
Funding Requirement & Budget
Total Funding Requirement
Education support, 100 children
~10,700 trees, Year-1 establishment
None disclosed in the proposal
100% of programme cost
| Project A — Wings · 100 Children, 12 Months | ₹ per Child | Total (₹) | Share | |
|---|---|---|---|---|
| School fees / tutor fee | 20,000 | 20,00,000 | 26.7% |
|
| Meals | 25,000 | 25,00,000 | 33.3% |
|
| Transport | 10,000 | 10,00,000 | 13.3% |
|
| Teaching & counselling staff | 8,000 | 8,00,000 | 10.7% |
|
| Rent of learning space / facility | 5,000 | 5,00,000 | 6.7% |
|
| Utilities — electricity, water & internet | 1,500 | 1,50,000 | 2.0% |
|
| Books, stationery & learning material | 2,000 | 2,00,000 | 2.7% |
|
| Health check-ups & basic medical support | 2,000 | 2,00,000 | 2.7% |
|
| Programme administration & coordination | 1,500 | 1,50,000 | 2.0% |
|
| Total — Project A | 75,000 | 75,00,000 | 100% |
| Project B — Roots · ~10,700 Trees, Year-1 Establishment | Amount (₹) | Share | |
|---|---|---|---|
| Sapling procurement — native / fruit species | 12,50,000 | 16.7% |
|
| Pit digging & land preparation | 8,00,000 | 10.7% |
|
| Manure & soil conditioning | 4,50,000 | 6.0% |
|
| Fencing / tree guards | 15,00,000 | 20.0% |
|
| Watering — Year 1 | 16,00,000 | 21.3% |
|
| Monitoring — GPS tagging & survival tracking | 5,00,000 | 6.7% |
|
| Replacement of dead plants — mortality buffer | 6,00,000 | 8.0% |
|
| Site supervision & field staff | 8,00,000 | 10.7% |
|
| Total — Project B≈ ₹701 per tree on ~10,700 trees | 75,00,000 | 100% |
Utilisation of Funds & Disbursement
Funds would follow a controlled, auditable path, with each project accounted for separately from receipt to reporting.
Proposed Disbursement Schedule Indicative — for negotiation in the MoU
| Tranche | Timing | Share | Amount (₹) | Release Condition |
|---|---|---|---|---|
| Tranche 1 | On MoU execution | 30% | 45,00,000 | Signed MoU; segregated CSR account opened |
| Tranche 2 | Month 4 | 30% | 45,00,000 | Q1 progress report and utilisation certificate for Tranche 1 |
| Tranche 3 | Month 8 | 25% | 37,50,000 | Q2 progress report and utilisation certificate for Tranche 2 |
| Tranche 4 | Month 12 | 15% | 22,50,000 | Q3 progress report, utilisation certificate for Tranche 3 and the annual impact report |
| Total | 100% | 1,50,00,000 |
₹45.0 L
₹90.0 L
₹127.5 L
₹150.0 L
Overheads
- Dedicated programme-administration line of ₹1,50,000 — about 1% of the total request (2% of Project A)
- Project B carries no separate administration line; site supervision and field staff (₹8 lakh) is a delivery cost
- Each tranche after the first is released only against a progress report and utilisation certificate
Monitoring, Governance & Sustainability
Reporting Cadence
| Deliverable | Frequency | Content |
|---|---|---|
| Progress report | Quarterly | Programme updates against each project's outputs and outcomes, with photographs |
| Utilisation certificate | Quarterly | Project-wise financial spend against budget |
| Annual impact report | Month 12 | Consolidated outputs, outcomes and financial utilisation for the full period |
| Site visit | On request | In-person or virtual verification of programme delivery |
Governance Controls
In addition to the segregated CSR account and project-wise ledgers described in Section 11:
Board Oversight
The Board retains overall responsibility for the programme and the use of CSR funds in line with its objects.
Segregation of Duties
Recommended between authorising expenditure, making payments and keeping accounting records, to the extent staffing allows.
Non-Diversion Representation
To be refreshed specifically for the CSR-funded activity in the funding MoU.
Verifiable Evidence
Invoices, fee receipts, attendance records, GPS tree records and geotagged photographs support the reports.
Sustainability
Wings — Beyond Month 12
Continuity for the 100 children after the funded period depends on renewed funding; none is represented as guaranteed.
Roots — Years 2 and 3
This budget covers Year-1 establishment only. Trees typically need continued watering, protection and replacement into Years 2 and 3; this is not funded by the current request.
Funding Partnership Opportunity
The Organisation welcomes discussions with CSR committees, corporate foundations and philanthropic funders. The structures below are indicative and subject to agreement; no arrangement has been approved or committed. As the two projects are independently budgeted and accounted for, support for a single project may be considered.
Both projects — the full 12-month programme (Wings + Roots)
Project A — education support for 100 children
Project B — ~10,700 GPS-tagged trees
What a Funding Partner Receives
- The reporting and site-visit rights set out in Section 12
- Tree-level GPS records to verify survival
- Documentation to support its own CSR / ESG disclosures
What Is Not Assumed
- Acknowledgement, branding or public recognition — only as specifically agreed in the MoU
- Any tax deduction, publicity or continued funding beyond what a signed MoU expressly provides
Next Steps
Beyond This Request — Future, Separate Opportunities Discussion stage
Education Expansion
More children and locations, possibly adding healthcare; indicative ₹50 lakh–₹1 crore a year. Not budgeted or committed.
Larger-Scale Plantation
Significant further scale-up, subject to a separate proposal with its own budget, sites, species and maintenance period.
Air-Purification Technology
Reported access to a patented, pilot-stage technology for schools, hospitals and outdoor sites; ~USD 100,000 indicative start. Not independently validated.
Explore a Funding Partnership
The Organisation's identity and supporting documents will be shared following an expression of interest and execution of a Non-Disclosure Agreement.