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

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


© 2013 Maldives Inland Revenue Authority, Republic of Maldives.