Approved Charitable Organisations

Approved charitable organisations are those bodies, associations and public institutions approved by the MIRA for the purpose of Section 10(e) and 15(a)(3) of the Business Profit Tax Act. In computing the taxable profits, taxpayers may deduct the donations made to such organisations if that organisation was approved on or before the date of filing their BPT Return for that year.

Once approved by the MIRA, these organisations are exempted from the business profit tax.

Charitable organisations approved by the MIRA are:

  1. Government agencies and State institutions

  2. Public hospitals

  3. Public schools

  4. Island Councils

  5. The following organisations:

Association Name Registration No Valid From Valid To
1 - Jamiyathul Islam MIRA103/2017/24 12 Oct 17 30 Jun 18
2 - Zigzag for Youth Linkage MIRA103/2017/23 10 Oct 17 30 Jun 18
3 - Zurash Foundation MIRA103/2017/18 17 Aug 17 30 Jun 18
4 - Hulhudhoo Live Foundation MIRA103/2017/19 17 Aug 17 30 Jun 18
5 - Mohamed Umar Maniku Foundation MIRA103/2017/16 12 Jul 17 30 Jun 18
6 - Maldives Society of Critical Care and Emergency Medicine MIRA103/2017/14 02 Jul 17 30 Jun 18
7 - Women and Democracy MIRA103/2017/12 29 May 17 30 Jun 18
8 - Maishan Sports and Recreation MIRA103/2017/13 29 May 17 30 Jun 18
9 - Maldivian Blood Donors MIRA103/2017/09 30 Mar 17 30 Jun 18
10 - Male' Sports Club MIRA103/2017/10 30 Mar 17 30 Jun 18
11 - Netball Association of Maldives MIRA103/2017/11 30 Mar 17 30 Jun 18
12 - Kelaa Youth Forum MIRA103/2013/02 23 Mar 17 30 Jun 18
13 - Vitric MIRA103/2017/06 14 Mar 17 30 Jun 18
14 - Edu Support MIRA103/2017/07 01 Mar 17 30 Jun 18
15 - Junior Chamber International Kaafu MIRA103/2017/08 01 Mar 17 30 Jun 18
16 - Maldives Biodiversity Association MIRA103/2017/04 19 Feb 17 30 Jun 18
17 - Retirees Association of Maldives MIRA103/2017/05 19 Feb 17 30 Jun 18
18 - Peace Foundation MIRA103/2017/02 15 Feb 17 30 Jun 18
19 - Hira Foundation MIRA103/2016/21 22 Jan 17 30 Jun 18
20 - Association for Youth Development and Empowerment (AYDE) MIRA103/2016/19 19 Jan 17 30 Jun 18
21 - Al-Asr MIRA103/2016/20 19 Jan 17 30 Jun 18
22 - Hithaadhoo Youth Wing MIRA103/2016/16 19 Jan 17 30 Jun 18
23 - Regional Alliance For Fostering Youth (RAFY) MIRA103/2017/01 09 Jan 17 30 Jun 18
24 - The Beginners MIRA103/2016/18 07 Dec 16 30 Jun 18
25 - Maldives Peace Association MIRA103/2016/17 17 Oct 16 30 Jun 17
26 - Union Sports Club MIRA103/2016/15 03 Aug 16 30 Jun 17
27 - Evidence Based Practice Health Champions Maldives RGS/NGO/2016/21 02 Jul 16 30 Jun 18
28 - Kihaadhoo Development Society (Kids) MIRA103/2016/13 17 May 16 30 Jun 18
29 - Maalhos Awareness and Recreation Society MIRA103/2016/12 24 Apr 16 30 Jun 18
30 - Hope For Women MIRA103/2016/11 28 Mar 16 30 Jun 18
31 - Guardian Association MIRA103/2016/10 24 Mar 16 30 Jun 17
32 - Sports Club Tiba MIRA103/2016/09 24 Mar 16 30 Jun 18
33 - Foundation of Eydhafushi Youth Linkage (Feyli) MIRA103/2016/08 22 Mar 16 30 Jun 18
34 - Ekuveri Club MIRA103/2016/07 28 Feb 16 30 Jun 18
35 - Police Club MIRA103/2016/06 25 Feb 16 30 Jun 17
36 - South Thaufeeg Foundation MIRA103/2016/05 22 Feb 16 30 Jun 17
37 - Sadaqat Foundation MIRA103/2016/04 26 Jan 16 30 Jun 18
38 - Foundation For a Better Future MIRA103/2016/02 17 Jan 16 30 Jun 18
39 - Fuvahmulak Fannuverin MIRA103/2016/03 17 Jan 16 30 Jun 17
40 - Community Development Initiatives MIRA103/2016/01 03 Jan 16 30 Jun 17
41 - Riyaz Rasheed Foundation MIRA103/2015/16 28 Dec 15 30 Jun 17
42 - Zikra Foundation MIRA103/2015/15 28 Dec 15 30 Jun 17
43 - Maldives National Chamber of Commerce and Industry MIRA103/2015/14 13 Dec 15 30 Jun 17
44 - Parley Maldives MIRA103/2015/13 26 Nov 15 30 Jun 17
45 - Guraidhoo Endowment Movement (GEM) MIRA103/2015/04 13 May 15 30 Jun 17
46 - Women on Boards MIRA103/2015/06 05 May 15 30 Jun 18
47 - Kudahuvadhoo Reynis Ginthi MIRA103/2015/05 21 Apr 15 30 Jun 18
48 - Rotary Club of Male MIRA103/2014/24 26 Feb 15 30 Jun 17
49 - Maldives Chess Federation MIRA103/2015/03 26 Feb 15 30 Jun 17
50 - Maldivian Democracy Network MIRA103/2015/02 26 Feb 15 30 Jun 16
51 - Island Development & Environmental Awareness Society MIRA103/2014/20 25 Jan 15 30 Jun 18
52 - Gamu Development Society MIRA103/2014/19 13 Jan 15 30 Jun 17
53 - M.G.H Trust MIRA103/2014/21 22 Dec 14 30 Jun 16
54 - Bilehdhoo Youth Generation MIRA103/2013/17 16 Nov 14 30 Jun 17
55 - Faaf Magoodhoo Zuvaanunge Club MIRA103/2014/2 13 Nov 14 30 Jun 18
56 - Friendship Association of India-Maldives (FAIM) MIRA103/2014/17 28 Oct 14 30 Jun 16
57 - Universal Foundation MIRA103/2014/16 01 Oct 14 30 Jun 18
58 - Meedhoo Islamic Foundation MIRA103/2014/14 24 Sep 14 30 Jun 18
59 - Mahaldheeb Foundation MIRA103/2014/15 24 Sep 14 30 Jun 18
60 - Help Gaza Telethon MIRA103/2014/94 07 Aug 14 30 Jun 15
61 - Dhuvaafaru Islamic Movement MIRA103/2014/10 26 Jun 14 30 Jun 17
62 - Maldives Association of Physical Disables (MAPD) MIRA103/2014/4 26 Jun 14 30 Jun 17
63 - Hirilandhoo Educational and Social Society MIRA103/2014/8 16 Jun 14 30 Jun 16
64 - Maziya Sports and Recreation MIRA103/2014/6 26 May 14 30 Jun 15
65 - Muahsasathu Rabeeul Guloob MIRA103/2014/7 26 May 14 30 Jun 17
66 - International Foundation for Electoral Systems MIRA103/2014/5 15 Apr 14 30 Jun 16
67 - Naifaru Juvenile MIRA103/2013/25 01 Apr 14 30 Jun 15
68 - Junior Chamber International Maldives MIRA103/2014/1 16 Jan 14 30 Jun 16
69 - Jamiyyathul Falaah MIRA103/2013/28 16 Dec 13 30 Jun 17
70 - Noorulislam MIRA103/2013/26 01 Dec 13 30 Jun 17
71 - Fenfushi Zuvaanunge Dhirun MIRA103/2013/27 01 Dec 13 30 Jun 15
72 - Swimming Association of Maldives MIRA103/2013/24 27 Oct 13 30 Jun 17
73 - S.Meedhoo Ekuveringe Cheynu MIRA103/2013/23 07 Oct 13 30 Jun 16
74 - International Pole and Line Foundation-IPNLF MIRA103/2013/19 07 Oct 13 30 Jun 15
75 - Maldives Fishermen's Association MIRA103/2013/22 22 Sep 13 30 Jun 18
76 - V.A.M FOUNDATION MIRA103/2013/20 03 Sep 13 30 Jun 18
77 - Coastline Foundation MIRA103/2013/18 20 Jun 13 30 Jun 18
78 - The Scout Association of Maldives MIRA103/2012/57 13 Jun 13 30 Jun 17
79 - Cancer Society of Maldives MIRA103/2013/15 14 May 13 30 Jun 17
80 - Al-Minhaaj MIRA103/2013/06 28 Apr 13 30 Jun 17
81 - Open Hand MIRA103/2013/08 28 Apr 13 30 Jun 15
82 - Hiyau MIRA103/2013/10 02 Apr 13 30 Jun 17
83 - Parents Association MIRA103/2013/09 27 Feb 13 30 Jun 15
84 - Maldives Law Institute MIRA103/2013/05 27 Feb 13 30 Jun 18
85 - Beautiful Eyes Down Syndrome Association MIRA103/2013/07 27 Feb 13 30 Jun 17
86 - Kelaa Youth Forum MIRA103/2013/02 21 Feb 13 30 Jun 16
87 - Maldives Association for Travel Agents and Tour Operators (MATATO) MIRA103/2013/04 21 Feb 13 30 Jun 18
88 - Helping Hands of Maldives MIRA103/2013/01 14 Jan 13 30 Jun 15
89 - New radiant Sports Club MIRA103/2012/58 06 Jan 13 30 Jun 16
90 - Ehee Jamiyya MIRA103/2012/49 17 Dec 12 30 Jun 16
91 - Eco Youth MIRA103/2012/60 16 Dec 12 30 Jun 18
92 - Hira Foundation MIRA103/2012/56 22 Oct 12 30 Jun 16
93 - Islamic United Foundation for Asaas Vinavi and Iyaar MIRA103/2012/50 08 Oct 12 30 Jun 17
94 - Transparency Maldives MIRA103/2012/55 08 Oct 12 30 Jun 18
95 - Maldives Association of Construction Industry (MACI) MIRA103/2012/50 01 Oct 12 30 Jun 18
96 - Hemophilia Society of Maldives MIRA103/2012/48 13 Sep 12 30 Jun 17
97 - Fact Association Cooperative Team (FACT) MIRA103/2012/41 16 Jul 12 30 Jun 16
98 - Islamic Foundation of the Maldives MIRA103/2012/45 24 Jun 12 30 Jun 17
99 - Live and Learn Environmental Education MIRA103/2012/25 10 May 12 30 Jun 16
100 - Project Hope MIRA103/2012/39 09 May 12 30 Jun 18
101 - Tiny Hearts of Maldives MIRA103/2012/35 09 May 12 30 Jun 18
102 - Society For Health Education MIRA103/2012/31 07 May 12 30 Jun 18
103 - Blind & Visually Impaired Society of Maldives MIRA103/2012/40 07 May 12 30 Jun 16
104 - Care Society MIRA103/2012/07 07 May 12 30 Jun 18
105 - Football Association of Maldives MIRA103/2012/23 07 May 12 30 Jun 17
106 - Maldivian Red Crescent MIRA103/2012/15 07 May 12 30 Jun 18
107 - Muslimunge Gulhun MIRA103/2012/05 07 May 12 30 Jun 18
108 - Sun Foundation MIRA103/2012/12 07 May 12 30 Jun 18
109 - Villa Foundation MIRA103/2012/11 07 May 12 30 Jun 18
110 - Ecocare Maldives MIRA103/2012/28 06 May 12 30 Jun 18
111 - Villingili Youth and Sports Association (VYANSA) MIRA103/2012/27 24 Apr 12 30 Jun 16
112 - Maldives Autism Association MIRA103/2012/08 18 Apr 12 30 Jun 18
113 - Advocating the Rights of Children (ARC) MIRA103/2012/04 05 Apr 12 30 Jun 18
114 - Aged Care Maldives MIRA103/2012/13 05 Apr 12 30 Jun 18
115 - Alifulhu Thuthu Foundation MIRA103/2012/17 05 Apr 12 30 Jun 18
116 - Diabtetes Society of Maldives MIRA103/2012/19 05 Apr 12 30 Jun 18
117 - Islaamee Eheetherikamuge Gulhun MIRA103/2012/02 05 Apr 12 30 Jun 18
118 - Journey MIRA103/2012/20 05 Apr 12 30 Jun 18
119 - Maldives Girl Guide Association MIRA103/2012/01 05 Apr 12 30 Jun 18
120 - Cricket Board of Maldives (CBM) MIRA103/2012/22 27 Mar 12 30 Jun 18
121 - Jamiyyath Salaf MIRA103/2012/26 26 Mar 12 30 Jun 18

Charitable organisations that wish to be approved by the MIRA must submit a completed "Registration of Charitable Organizations" (MIRA 103) form. Once approved, these organizations can use the logo designated by MIRA in their materials such as letterheads, marketing materials, websites, emails etc to indicate that the organisation is approved by MIRA. These organisations are also required to submit an annual report and a statement of donations in relation to a calendar year in this format before 30 June of the following year.


Please refer to Tax Ruling TR-2014/B38 , Tax Ruling TR-2016/B52 and Tax Ruling TR-2016/B55 for further details