The Companies (Donations to National Funds) Act, 1951 was enacted to provide legal clarity and authority to companies in India to make donations to national and charitable funds, even if their memorandum or articles of association did not explicitly permit such contributions.

This Act reflects India’s early efforts to integrate corporate participation in nation-building, setting a precedent for later CSR laws. Its simplicity and focus on national memorial funds highlight its historical significance in post-independence India.