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 - Maldives Association for Travel Agents and Tour Operators (MATATO) MIRA103/2013/04 04 Nov 20 30 Jun 21
2 - Ehee Jamiyya MIRA103/2020/03 18 Feb 20 30 Jun 21
3 - Jamiyyathul Ulaama RGS/NGO/2019/31 31 Dec 19 30 Nov 20
4 - Dhivehi Raajjeyge Israhvehinge Jamiyya RGS/NGO/2019/29 31 Dec 19 30 Nov 20
5 - Architects Association Maldives RGS/NGO/2019/30 31 Dec 19 30 Nov 20
6 - Tennis Association of Maldives RGS/NGO/2019/28 30 Dec 19 30 Jun 21
7 - Women in Tech Maldives RGS/NGO/2019/27 11 Dec 19 30 Nov 20
8 - Navaranna Foundation MIRA103/2019/20 08 Dec 19 30 Nov 20
9 - Football Association of Maldives MIRA103/2019/19 01 Dec 19 30 Nov 20
10 - Save the Beach Maldives MIRA103/2019/18 12 Nov 19 30 Jun 21
11 - Benefit MIRA103/2019/15 14 Oct 19 30 Jun 21
12 - Fonadhoo Zuvaanunge Rooh MIRA103/2019/16 14 Oct 19 30 Nov 20
13 - Dhivehi Sifainge Club MIRA103/2019/14 14 Oct 19 30 Jun 21
14 - Hemophilia Society of Maldives MIRA103/2019/17 14 Oct 19 30 Jun 21
15 - Maldives Family Foundation MIRA103/2019/13 03 Oct 19 30 Jun 21
16 - Baa Goidhoo Sports and Youth Development Society MIRA103/2019/12 04 Aug 19 30 Jun 20
17 - Watercare RGS/NGO/2019/11 10 Jul 19 30 Jun 21
18 - Music House MIRA103/2019/10 09 Jul 19 30 Nov 20
19 - Public Interest Law Centre RGS/NGO/2019/09 23 Jun 19 30 Nov 20
20 - Junior Chamber International Addu (Maldives) MIRA103/2019/07 29 Apr 19 30 Nov 20
21 - Naifaru Juvenile MIRA103/2019/08 29 Apr 19 30 Nov 20
22 - SME and Entrepreneurs Federation of Maldives (SEFM) RGS/NGO/2019/06 24 Mar 19 30 Nov 20
23 - Club Mugoo Sports MIRA103/2019/04 04 Mar 19 30 Jun 21
24 - Association of Lady Entrepreneurs MIRA103/2019/05 04 Mar 19 30 Jun 21
25 - Maldivian Network for Empowering Women MIRA103/2019/03 14 Feb 19 30 Nov 20
26 - LFC Supporters Club of Maldives MIRA103/2019/02 05 Feb 19 30 Nov 20
27 - Falcon Youth & Recreation MIRA103/2019/01 06 Jan 19 30 Nov 20
28 - Maldives Association of Human Resource Professionals MIRA103/2018/15 09 Aug 18 30 Jun 21
29 - F.Atoll Hospital Recreation Club MIRA103/2018/14 09 Aug 18 30 Jun 19
30 - Small Island Geographic Society MIRA103/2018/12 04 Jul 18 30 Jun 21
31 - Live and Learn Environmental Education MIRA103/2012/25 20 Jun 18 30 Jun 19
32 - Society For Kulhudhuffushi Youth MIRA103/2018/04 19 Jun 18 30 Jun 19
33 - International Center for Environment, Development and Operational Research (ENDEVOR)- Maldives MIRA103/2018/06 07 Jun 18 30 Jun 19
34 - Decagan Sports MIRA103/2018/10 04 Jun 18 30 Nov 20
35 - Silica Foundation MIRA103/2018/09 04 Jun 18 30 Jun 19
36 - Customs Recreation Club MIRA103/2018/08 03 May 18 30 Nov 20
37 - Mental Health Awareness Foundation MIRA103/2018/05 04 Apr 18 30 Jun 19
38 - Noorulislam MIRA103/2018/07 15 Mar 18 30 Jun 19
39 - Hulhudhuffaaru Zuvaanunge Rooh MIRA103/2018/03 13 Feb 18 30 Jun 21
40 - Family Legal Clinic MIRA103/2018/02 12 Feb 18 30 Nov 20
41 - CS Sports MIRA103/2018/01 14 Jan 18 30 Jun 19
42 - Bicycle Association of Maldives RGS/NGO/2017/46 04 Dec 17 30 Jun 19
43 - Maldives Surfing Association RGS/NGO/2017/47 04 Dec 17 30 Jun 18
44 - Maldives Computer Society MIRA103/2017/26 21 Nov 17 30 Jun 19
45 - Baa.Atoll Dharavandhoo Humanity Association MIRA103/2017/27 21 Nov 17 30 Jun 18
46 - The Okao Sports Club MIRA103/2017/28 21 Nov 17 30 Jun 18
47 - Jamiyyathul Islam MIRA103/2017/24 12 Oct 17 30 Nov 20
48 - Zigzag for Youth Linkage MIRA103/2017/23 10 Oct 17 30 Jun 18
49 - Feeali Development Society RGS/NGO/2017/37 17 Sep 17 30 Jun 18
50 - Maldivian Thalassaemia Society RGS/NGO/2017/36 17 Sep 17 30 Jun 18
51 - Association for Social Awareness RGS/NGO/2017/38 13 Sep 17 30 Jun 19
52 - Zurash Foundation MIRA103/2017/18 17 Aug 17 30 Jun 21
53 - Hulhudhoo Live Foundation MIRA103/2017/19 17 Aug 17 30 Jun 19
54 - Mohamed Umar Maniku Foundation MIRA103/2017/16 12 Jul 17 30 Jun 18
55 - Maldives Society of Critical Care and Emergency Medicine MIRA103/2017/14 02 Jul 17 30 Jun 18
56 - Women and Democracy MIRA103/2017/12 29 May 17 30 Jun 18
57 - Maishan Sports and Recreation MIRA103/2017/13 29 May 17 30 Jun 19
58 - Maldivian Blood Donors MIRA103/2017/09 30 Mar 17 30 Jun 18
59 - Male' Sports Club MIRA103/2017/10 30 Mar 17 30 Nov 20
60 - Netball Association of Maldives MIRA103/2017/11 30 Mar 17 30 Jun 18
61 - Kelaa Youth Forum MIRA103/2013/02 23 Mar 17 30 Jun 18
62 - Vitric MIRA103/2017/06 14 Mar 17 30 Jun 18
63 - Edu Support MIRA103/2017/07 01 Mar 17 30 Jun 18
64 - Junior Chamber International Kaafu MIRA103/2017/08 01 Mar 17 30 Jun 18
65 - Maldives Biodiversity Association MIRA103/2017/04 19 Feb 17 30 Jun 18
66 - Retirees Association of Maldives MIRA103/2017/05 19 Feb 17 30 Jun 19
67 - Peace Foundation MIRA103/2017/02 15 Feb 17 30 Jun 21
68 - Hira Foundation MIRA103/2016/21 22 Jan 17 30 Jun 19
69 - Association for Youth Development and Empowerment (AYDE) MIRA103/2016/19 19 Jan 17 30 Jun 18
70 - Al-Asr MIRA103/2016/20 19 Jan 17 30 Jun 18
71 - Hithaadhoo Youth Wing MIRA103/2016/16 19 Jan 17 30 Jun 18
72 - Regional Alliance For Fostering Youth (RAFY) MIRA103/2017/01 09 Jan 17 30 Jun 19
73 - The Beginners MIRA103/2016/18 07 Dec 16 30 Jun 18
74 - Maldives Peace Association MIRA103/2016/17 17 Oct 16 30 Jun 17
75 - Union Sports Club MIRA103/2016/15 03 Aug 16 30 Jun 17
76 - Evidence Based Practice Health Champions Maldives RGS/NGO/2016/21 02 Jul 16 30 Jun 19
77 - Kihaadhoo Development Society (Kids) MIRA103/2016/13 17 May 16 30 Jun 19
78 - Maalhos Awareness and Recreation Society MIRA103/2016/12 24 Apr 16 30 Jun 18
79 - Hope For Women MIRA103/2016/11 28 Mar 16 30 Jun 21
80 - Guardian Association MIRA103/2016/10 24 Mar 16 30 Jun 17
81 - Sports Club Tiba MIRA103/2016/09 24 Mar 16 30 Jun 19
82 - Foundation of Eydhafushi Youth Linkage (Feyli) MIRA103/2016/08 22 Mar 16 30 Nov 20
83 - Ekuveri Club MIRA103/2016/07 28 Feb 16 30 Jun 21
84 - Police Club MIRA103/2016/06 25 Feb 16 30 Jun 17
85 - South Thaufeeg Foundation MIRA103/2016/05 22 Feb 16 30 Jun 17
86 - Sadaqat Foundation MIRA103/2016/04 26 Jan 16 30 Jun 18
87 - Foundation For a Better Future MIRA103/2016/02 17 Jan 16 30 Jun 21
88 - Fuvahmulak Fannuverin MIRA103/2016/03 17 Jan 16 30 Jun 17
89 - Community Development Initiatives MIRA103/2016/01 03 Jan 16 30 Jun 21
90 - Riyaz Rasheed Foundation MIRA103/2015/16 28 Dec 15 30 Jun 17
91 - Zikra Foundation MIRA103/2015/15 28 Dec 15 30 Jun 17
92 - Maldives National Chamber of Commerce and Industry MIRA103/2015/14 13 Dec 15 30 Jun 17
93 - Parley Maldives MIRA103/2015/13 26 Nov 15 30 Jun 21
94 - Jamiyyathu Nidhaau Al Islam MIRA103/2015/11 11 Aug 15 30 Jun 21
95 - Guraidhoo Endowment Movement (GEM) MIRA103/2015/04 13 May 15 30 Jun 17
96 - Women on Boards MIRA103/2015/06 05 May 15 30 Nov 20
97 - Kudahuvadhoo Reynis Ginthi MIRA103/2015/05 21 Apr 15 30 Jun 19
98 - Rotary Club of Male MIRA103/2014/24 26 Feb 15 30 Jun 17
99 - Maldives Chess Federation MIRA103/2015/03 26 Feb 15 30 Jun 17
100 - Maldivian Democracy Network MIRA103/2015/02 26 Feb 15 30 Jun 16
101 - Island Development & Environmental Awareness Society MIRA103/2014/20 25 Jan 15 30 Nov 20
102 - Gamu Development Society MIRA103/2014/19 13 Jan 15 30 Jun 17
103 - M.G.H Trust MIRA103/2014/21 22 Dec 14 30 Jun 16
104 - Bilehdhoo Youth Generation MIRA103/2013/17 16 Nov 14 30 Jun 17
105 - Faaf Magoodhoo Zuvaanunge Club MIRA103/2014/2 13 Nov 14 30 Nov 20
106 - Friendship Association of India-Maldives (FAIM) MIRA103/2014/17 28 Oct 14 30 Jun 16
107 - Universal Foundation MIRA103/2014/16 01 Oct 14 30 Jun 19
108 - United For My Meedhoo Youth Development MIRA103/2014/14 24 Sep 14 30 Jun 19
109 - Mahaldheeb Foundation MIRA103/2014/15 24 Sep 14 30 Jun 21
110 - Help Gaza Telethon MIRA103/2014/94 07 Aug 14 30 Jun 15
111 - Dhuvaafaru Islamic Movement MIRA103/2014/10 26 Jun 14 30 Jun 17
112 - Maldives Association of Physical Disables (MAPD) MIRA103/2014/4 26 Jun 14 30 Jun 17
113 - Hirilandhoo Educational and Social Society MIRA103/2014/8 16 Jun 14 30 Jun 16
114 - Maziya Sports and Recreation MIRA103/2014/6 26 May 14 30 Jun 15
115 - Rabeeul Quloob Foundation MIRA103/2014/7 26 May 14 30 Jun 19
116 - International Foundation for Electoral Systems MIRA103/2014/5 15 Apr 14 30 Jun 16
117 - Junior Chamber International Maldives MIRA103/2014/1 16 Jan 14 30 Jun 16
118 - Jamiyyathul Falaah MIRA103/2013/28 16 Dec 13 30 Jun 21
119 - Fenfushi Zuvaanunge Dhirun MIRA103/2013/27 01 Dec 13 30 Jun 15
120 - Swimming Association of Maldives MIRA103/2013/24 27 Oct 13 30 Jun 17
121 - S.Meedhoo Ekuveringe Cheynu MIRA103/2013/23 07 Oct 13 30 Jun 17
122 - International Pole and Line Foundation-IPNLF MIRA103/2013/19 07 Oct 13 30 Jun 15
123 - Maldives Fishermen's Association MIRA103/2013/22 22 Sep 13 30 Jun 19
124 - V.A.M FOUNDATION MIRA103/2013/20 03 Sep 13 30 Jun 21
125 - Coastline Foundation MIRA103/2013/18 20 Jun 13 30 Nov 20
126 - The Scout Association of Maldives MIRA103/2012/57 13 Jun 13 30 Jun 16
127 - Cancer Society of Maldives MIRA103/2013/15 14 May 13 30 Nov 20
128 - Al-Minhaaj MIRA103/2013/06 28 Apr 13 30 Jun 17
129 - Open Hand MIRA103/2013/08 28 Apr 13 30 Jun 15
130 - Hiyau MIRA103/2013/10 02 Apr 13 30 Jun 17
131 - Parents Association MIRA103/2013/09 27 Feb 13 30 Jun 15
132 - Maldives Law Institute MIRA103/2013/05 27 Feb 13 30 Jun 18
133 - Beautiful Eyes Down Syndrome Association MIRA103/2013/07 27 Feb 13 30 Jun 17
134 - Kelaa Youth Forum MIRA103/2013/02 21 Feb 13 30 Jun 19
135 - Helping Hands of Maldives MIRA103/2013/01 14 Jan 13 30 Jun 15
136 - New radiant Sports Club MIRA103/2012/58 06 Jan 13 30 Jun 16
137 - Eco Youth MIRA103/2012/60 16 Dec 12 30 Nov 20
138 - Hira Foundation MIRA103/2012/56 22 Oct 12 30 Jun 16
139 - Islamic United Foundation for Asaas Vinavi and Iyaar MIRA103/2012/50 08 Oct 12 30 Nov 20
140 - Transparency Maldives MIRA103/2012/55 08 Oct 12 30 Jun 21
141 - Maldives National Association of Construction Industry (MNACI) MIRA103/2012/50 01 Oct 12 30 Nov 20
142 - Fact Association Cooperative Team (FACT) MIRA103/2012/41 16 Jul 12 30 Jun 16
143 - Islamic Foundation of the Maldives MIRA103/2012/45 24 Jun 12 30 Jun 17
144 - Project Hope MIRA103/2012/39 09 May 12 30 Nov 20
145 - Tiny Hearts of Maldives MIRA103/2012/35 09 May 12 30 Jun 19
146 - Society For Health Education MIRA103/2012/31 07 May 12 30 Nov 20
147 - Blind & Visually Impaired Society of Maldives MIRA103/2012/40 07 May 12 30 Jun 16
148 - Care Society MIRA103/2012/07 07 May 12 30 Nov 20
149 - Maldivian Red Crescent MIRA103/2012/15 07 May 12 30 Nov 20
150 - Muslimunge Gulhun MIRA103/2012/05 07 May 12 30 Jun 21
151 - Sun Siyam Care MIRA103/2012/12 07 May 12 30 Nov 20
152 - Villa Foundation MIRA103/2012/11 07 May 12 30 Nov 20
153 - Ecocare Maldives MIRA103/2012/28 06 May 12 30 Jun 19
154 - Villingili Youth and Sports Association (VYANSA) MIRA103/2012/27 24 Apr 12 30 Jun 16
155 - Maldives Autism Association MIRA103/2012/08 18 Apr 12 30 Nov 20
156 - Advocating the Rights of Children (ARC) MIRA103/2012/04 05 Apr 12 30 Nov 20
157 - Aged Care Maldives MIRA103/2012/13 05 Apr 12 30 Jun 21
158 - Alifulhu Thuthu Foundation MIRA103/2012/17 05 Apr 12 30 Jun 21
159 - Diabtetes Society of Maldives MIRA103/2012/19 05 Apr 12 30 Jun 21
160 - Islaamee Eheetherikamuge Gulhun MIRA103/2012/02 05 Apr 12 30 Jun 21
161 - Journey MIRA103/2012/20 05 Apr 12 30 Jun 20
162 - Maldives Girl Guide Association MIRA103/2012/01 05 Apr 12 30 Jun 19
163 - Cricket Board of Maldives (CBM) MIRA103/2012/22 27 Mar 12 30 Jun 19
164 - Jamiyyath Salaf MIRA103/2012/26 26 Mar 12 30 Jun 21

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


© 2020 Maldives Inland Revenue Authority, Republic of Maldives.