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