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


© 2013 Maldives Inland Revenue Authority, Republic of Maldives.