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 Biodiversity Association MIRA103/2017/04 19 Feb 17 30 Jun 18
2 - Retirees Association od Maldives MIRA103/2017/05 19 Feb 17 30 Jun 18
3 - Peace Foundation MIRA103/2017/02 15 Feb 17 30 Jun 18
4 - Hira Foundation MIRA103/2016/21 22 Jan 17 30 Jun 18
5 - Association for Youth Development and Empowerment (AYDE) MIRA103/2016/19 19 Jan 17 30 Jun 18
6 - Al-Asr MIRA103/2016/20 19 Jan 17 30 Jun 18
7 - Hithaadhoo Youth Wing MIRA103/2016/16 19 Jan 17 30 Jun 18
8 - Regional Alliance For Fostering Youth (RAFY) MIRA103/2017/01 09 Jan 17 30 Jun 18
9 - The Beginners MIRA103/2016/18 07 Dec 16 30 Jun 17
10 - Maldives Peace Association MIRA103/2016/17 17 Oct 16 30 Jun 17
11 - Union Sports Club MIRA103/2016/15 03 Aug 16 30 Jun 17
12 - Evidence Based Practice Health Champions Maldives RGS/NGO/2016/21 02 Jul 16 30 Jun 17
13 - Kihaadhoo Development Society (Kids) MIRA103/2016/13 17 May 16 30 Jun 17
14 - Maalhos Awareness and Recreation Society MIRA103/2016/12 24 Apr 16 30 Jun 17
15 - Hope For Women MIRA103/2016/11 28 Mar 16 30 Jun 17
16 - Guardian Association MIRA103/2016/10 24 Mar 16 30 Jun 17
17 - Sports Club Tiba MIRA103/2016/09 24 Mar 16 30 Jun 17
18 - Foundation of Eydhafushi Youth Linkage (Feyli) MIRA103/2016/08 22 Mar 16 30 Jun 17
19 - Ekuveri Club MIRA103/2016/07 28 Feb 16 30 Jun 17
20 - Police Club MIRA103/2016/06 25 Feb 16 30 Jun 17
21 - South Thaufeeg Foundation MIRA103/2016/05 22 Feb 16 30 Jun 17
22 - Sadaqat Foundation MIRA103/2016/04 26 Jan 16 30 Jun 17
23 - Foundation For a Better Future MIRA103/2016/02 17 Jan 16 30 Jun 17
24 - Fuvahmulak Fannuverin MIRA103/2016/03 17 Jan 16 30 Jun 17
25 - Community Development Initiatives MIRA103/2016/01 03 Jan 16 30 Jun 17
26 - Riyaz Rasheed Foundation MIRA103/2015/16 28 Dec 15 30 Jun 16
27 - Zikra Foundation MIRA103/2015/15 28 Dec 15 30 Jun 17
28 - Maldives National Chamber of Commerce and Industry MIRA103/2015/14 13 Dec 15 30 Jun 17
29 - Bio Diversity Education & Awareness Maldives MIRA103/2015/13 26 Nov 15 30 Jun 17
30 - Guraidhoo Endowment Movement (GEM) MIRA103/2015/04 13 May 15 30 Jun 17
31 - Women on Boards MIRA103/2015/06 05 May 15 30 Jun 17
32 - Kudahuvadhoo Reynis Ginthi MIRA103/2015/05 21 Apr 15 30 Jun 16
33 - Rotary Club of Male MIRA103/2014/24 26 Feb 15 30 Jun 17
34 - Maldives Chess Federation MIRA103/2015/03 26 Feb 15 30 Jun 17
35 - Maldivian Democracy Network MIRA103/2015/02 26 Feb 15 30 Jun 16
36 - Island Development & Environmental Awareness Society MIRA103/2014/20 25 Jan 15 30 Jun 17
37 - Gamu Development Society MIRA103/2014/19 13 Jan 15 30 Jun 17
38 - M.G.H Trust MIRA103/2014/21 22 Dec 14 30 Jun 16
39 - Bilehdhoo Youth Generation MIRA103/2013/17 16 Nov 14 30 Jun 17
40 - Faaf Magoodhoo Zuvaanunge Club MIRA103/2014/2 13 Nov 14 30 Jun 17
41 - Friendship Association of India-Maldives (FAIM) MIRA103/2014/17 28 Oct 14 30 Jun 16
42 - Universal Foundation MIRA103/2014/16 01 Oct 14 30 Jun 17
43 - Meedhoo Islamic Foundation MIRA103/2014/14 24 Sep 14 30 Jun 17
44 - Mahaldheeb Foundation MIRA103/2014/15 24 Sep 14 30 Jun 17
45 - Help Gaza Telethon MIRA103/2014/94 07 Aug 14 30 Jun 15
46 - Dhuvaafaru Islamic Movement MIRA103/2014/10 26 Jun 14 30 Jun 17
47 - Maldives Association of Physical Disables (MAPD) MIRA103/2014/4 26 Jun 14 30 Jun 17
48 - Hirilandhoo Educational and Social Society MIRA103/2014/8 16 Jun 14 30 Jun 16
49 - Maziya Sports and Recreation MIRA103/2014/6 26 May 14 30 Jun 15
50 - Muahsasathu Rabeeul Guloob MIRA103/2014/7 26 May 14 30 Jun 17
51 - International Foundation for Electoral Systems MIRA103/2014/5 15 Apr 14 30 Jun 16
52 - Naifaru Juvenile MIRA103/2013/25 01 Apr 14 30 Jun 15
53 - Junior Chamber International Maldives MIRA103/2014/1 16 Jan 14 30 Jun 16
54 - Jamiyyathul Falaah MIRA103/2013/28 16 Dec 13 30 Jun 17
55 - Noorulislam MIRA103/2013/26 01 Dec 13 30 Jun 17
56 - Fenfushi Zuvaanunge Dhirun MIRA103/2013/27 01 Dec 13 30 Jun 15
57 - Swimming Association of Maldives MIRA103/2013/24 27 Oct 13 30 Jun 17
58 - S.Meedhoo Ekuveringe Cheynu MIRA103/2013/23 07 Oct 13 30 Jun 16
59 - International Pole and Line Foundation-IPNLF MIRA103/2013/19 07 Oct 13 30 Jun 15
60 - Maldives Fishermen's Association MIRA103/2013/22 22 Sep 13 30 Jun 17
61 - V.A.M FOUNDATION MIRA103/2013/20 03 Sep 13 30 Jun 16
62 - Coastline Foundation MIRA103/2013/18 20 Jun 13 30 Jun 17
63 - The Scout Association of Maldives MIRA103/2012/57 13 Jun 13 30 Jun 17
64 - Cancer Society of Maldives MIRA103/2013/15 14 May 13 30 Jun 17
65 - Al-Minhaaj MIRA103/2013/06 28 Apr 13 30 Jun 17
66 - Open Hand MIRA103/2013/08 28 Apr 13 30 Jun 15
67 - Hiyau MIRA103/2013/10 02 Apr 13 30 Jun 17
68 - Parents Association MIRA103/2013/09 27 Feb 13 30 Jun 15
69 - Maldives Law Institute MIRA103/2013/05 27 Feb 13 30 Jun 17
70 - Beautiful Eyes Down Syndrome Association MIRA103/2013/07 27 Feb 13 30 Jun 17
71 - Kelaa Youth Forum MIRA103/2013/02 21 Feb 13 30 Jun 16
72 - Maldives Association for Travel Agents and Tour Operators (MATATO) MIRA103/2013/04 21 Feb 13 30 Jun 17
73 - Helping Hands of Maldives MIRA103/2013/01 14 Jan 13 30 Jun 15
74 - New radiant Sports Club MIRA103/2012/58 06 Jan 13 30 Jun 16
75 - Ehee Jamiyya MIRA103/2012/49 17 Dec 12 30 Jun 16
76 - Eco Youth MIRA103/2012/60 16 Dec 12 30 Jun 17
77 - Hira Foundation MIRA103/2012/56 22 Oct 12 30 Jun 16
78 - Islamic United Foundation for Asaas Vinavi and Iyaar MIRA103/2012/50 08 Oct 12 30 Jun 17
79 - Transparency Maldives MIRA103/2012/55 08 Oct 12 30 Jun 17
80 - Maldives Association of Construction Industry (MACI) MIRA103/2012/50 01 Oct 12 30 Jun 17
81 - Hemophilia Society of Maldives MIRA103/2012/48 13 Sep 12 30 Jun 17
82 - Fact Association Cooperative Team (FACT) MIRA103/2012/41 16 Jul 12 30 Jun 16
83 - Islamic Foundation of the Maldives MIRA103/2012/45 24 Jun 12 30 Jun 17
84 - Live and Learn Environmental Education MIRA103/2012/25 10 May 12 30 Jun 16
85 - Project Hope MIRA103/2012/39 09 May 12 30 Jun 17
86 - Tiny Hearts of Maldives MIRA103/2012/35 09 May 12 30 Jun 17
87 - Society For Health Education MIRA103/2012/31 07 May 12 30 Jun 17
88 - Blind & Visually Impaired Society of Maldives MIRA103/2012/40 07 May 12 30 Jun 16
89 - Care Society MIRA103/2012/07 07 May 12 30 Jun 17
90 - Football Association of Maldives MIRA103/2012/23 07 May 12 30 Jun 17
91 - Maldivian Red Crescent MIRA103/2012/15 07 May 12 30 Jun 17
92 - Muslimunge Gulhun MIRA103/2012/05 07 May 12 30 Jun 17
93 - Sun Foundation MIRA103/2012/12 07 May 12 30 Jun 17
94 - Villa Foundation MIRA103/2012/11 07 May 12 30 Jun 17
95 - Ecocare Maldives MIRA103/2012/28 06 May 12 30 Jun 17
96 - Villingili Youth and Sports Association (VYANSA) MIRA103/2012/27 24 Apr 12 30 Jun 16
97 - Maldives Autism Association MIRA103/2012/08 18 Apr 12 30 Jun 16
98 - Advocating the Rights of Children (ARC) MIRA103/2012/04 05 Apr 12 30 Jun 17
99 - Aged Care Maldives MIRA103/2012/13 05 Apr 12 30 Jun 17
100 - Alifulhu Thuthu Foundation MIRA103/2012/17 05 Apr 12 30 Jun 17
101 - Diabtetes Society of Maldives MIRA103/2012/19 05 Apr 12 30 Jun 17
102 - Islaamee Eheetherikamuge Gulhun MIRA103/2012/02 05 Apr 12 30 Jun 17
103 - Journey MIRA103/2012/20 05 Apr 12 30 Jun 17
104 - Maldives Girl Guide Association MIRA103/2012/01 05 Apr 12 30 Jun 17
105 - Cricket Board of Maldives (CBM) MIRA103/2012/22 27 Mar 12 30 Jun 17
106 - Jamiyyath Salaf MIRA103/2012/26 26 Mar 12 30 Jun 17

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