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