THE COMPANIES (DONATIONS TO NATIONAL FUNDS) ACT, 1951
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ARRANGEMENT OF SECTIONS
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SECTIONS 

1.  Short title and extent. 
2.  Definitions. 
3.  Power of companies to make donations to certain National Funds.
4.  Repeal of Act 35 of 1948. 



THE COMPANIES (DONATIONS TO NATIONAL FUNDS) ACT, 1951 
ACT NO. 54 OF 1951[^1]

[17th October, 1951.]

An Act to enable companies to make donations to National funds.

BE it enacted by Parliament as follows:— 

1.  Short  title  and  extent.—(1)  This  Act  may  be  called  the  Companies  (Donations  to  National 
Funds) Act, 1951. 

(2) It extends to the whole of India except the State of Jammu and Kashmir[^2].

2. Definitions.—In this Act,—

(a) “company” means a company as defined in section 2 of the companies Act, and includes a 
company deemed to be incorporated and registered under that Act by virtue of section 2B thereof; 

(b) “the Companies Act” means the Indian Companies Act, 1913 (7 of 1913). 

3.  Power  of  companies  to  make  donations  to  certain  National  Funds.—Any  company  may, 
notwithstanding anything contained in the companies Act  or in any other law for the time being in force 
regulating the affairs thereof, and notwithstanding that the memorandum or articles of association of the 
company  do  not  enable  it  so  to  do,  by  an  extraordinary  resolution  passed  in  accordance  with  the 
provisions  contained  in  section  81  of  the  Companies  Act,  authorise  the  making  of  donations  to  the 
Gandhi  National  Memorial  Fund  or  the  Sardar  Vallabhbhai  National  Memorial  Fund,  or  to  any  other 
Fund established for a Charitable purpose which by reason of its national importance has been approved 
by the Central Government for the purposes of this section.

[^1]. Extended to the Union territory of Pondicherry by Act 26 of 1968, s. 3 and Schedule. 
[^2]. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu 
and Kashmir and the Union territory of Ladakh.