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 - Watercare RGS/NGO/2019/11 10 Jul 19 30 Jun 20
2 - Music House MIRA103/2019/10 09 Jul 19 30 Jun 20
3 - Public Interest Law Centre RGS/NGO/2019/09 23 Jun 19 30 Jun 20
4 - Junior Chamber International Addu (Maldives) MIRA103/2019/07 29 Apr 19 30 Jun 20
5 - Naifaru Juvenile MIRA103/2019/08 29 Apr 19 30 Jun 20
6 - SME and Entrepreneurs Federation of Maldives (SEFM) RGS/NGO/2019/06 24 Mar 19 30 Jun 20
7 - Club Mugoo Sports MIRA103/2019/04 04 Mar 19 30 Jun 20
8 - Association of Lady Entrepreneurs MIRA103/2019/05 04 Mar 19 30 Jun 20
9 - Maldivian Network for Empowering Women MIRA103/2019/03 14 Feb 19 30 Jun 20
10 - LFC Supporters Club of Maldives MIRA103/2019/02 05 Feb 19 30 Jun 20
11 - Falcon Youth & Recreation MIRA103/2019/01 06 Jan 19 30 Jun 20
12 - Maldives Association of Human Resource Professionals MIRA103/2018/15 09 Aug 18 30 Jun 19
13 - F.Atoll Hospital Recreation Club MIRA103/2018/14 09 Aug 18 30 Jun 19
14 - Small Island Geographic Society MIRA103/2018/12 04 Jul 18 30 Jun 19
15 - Live and Learn Environmental Education MIRA103/2012/25 20 Jun 18 30 Jun 19
16 - Society For Kulhudhuffushi Youth MIRA103/2018/04 19 Jun 18 30 Jun 19
17 - International Center for Environment, Development and Operational Research (ENDEVOR)- Maldives MIRA103/2018/06 07 Jun 18 30 Jun 19
18 - Decagan Sports MIRA103/2018/10 04 Jun 18 30 Jun 19
19 - Silica Foundation MIRA103/2018/09 04 Jun 18 30 Jun 19
20 - Customs Recreation Club MIRA103/2018/08 03 May 18 30 Jun 20
21 - Mental Health Awareness Foundation MIRA103/2018/05 04 Apr 18 30 Jun 19
22 - Noorulislam MIRA103/2018/07 15 Mar 18 30 Jun 19
23 - Hulhudhuffaaru Zuvaanunge Rooh MIRA103/2018/03 13 Feb 18 30 Jun 20
24 - Family Legal Clinic MIRA103/2018/02 12 Feb 18 30 Jun 19
25 - CS Sports MIRA103/2018/01 14 Jan 18 30 Jun 19
26 - Bicycle Association of Maldives RGS/NGO/2017/46 04 Dec 17 30 Jun 19
27 - Maldives Surfing Association RGS/NGO/2017/47 04 Dec 17 30 Jun 18
28 - Maldives Computer Society MIRA103/2017/26 21 Nov 17 30 Jun 19
29 - Baa.Atoll Dharavandhoo Humanity Association MIRA103/2017/27 21 Nov 17 30 Jun 18
30 - The Okao Sports Club MIRA103/2017/28 21 Nov 17 30 Jun 18
31 - Jamiyyathul Islam MIRA103/2017/24 12 Oct 17 30 Jun 20
32 - Zigzag for Youth Linkage MIRA103/2017/23 10 Oct 17 30 Jun 18
33 - Feeali Development Society RGS/NGO/2017/37 17 Sep 17 30 Jun 18
34 - Maldivian Thalassaemia Society RGS/NGO/2017/36 17 Sep 17 30 Jun 18
35 - Association for Social Awareness RGS/NGO/2017/38 13 Sep 17 30 Jun 19
36 - Zurash Foundation MIRA103/2017/18 17 Aug 17 30 Jun 20
37 - Hulhudhoo Live Foundation MIRA103/2017/19 17 Aug 17 30 Jun 19
38 - Mohamed Umar Maniku Foundation MIRA103/2017/16 12 Jul 17 30 Jun 18
39 - Maldives Society of Critical Care and Emergency Medicine MIRA103/2017/14 02 Jul 17 30 Jun 18
40 - Women and Democracy MIRA103/2017/12 29 May 17 30 Jun 18
41 - Maishan Sports and Recreation MIRA103/2017/13 29 May 17 30 Jun 19
42 - Maldivian Blood Donors MIRA103/2017/09 30 Mar 17 30 Jun 18
43 - Male' Sports Club MIRA103/2017/10 30 Mar 17 30 Jun 19
44 - Netball Association of Maldives MIRA103/2017/11 30 Mar 17 30 Jun 18
45 - Kelaa Youth Forum MIRA103/2013/02 23 Mar 17 30 Jun 18
46 - Vitric MIRA103/2017/06 14 Mar 17 30 Jun 18
47 - Edu Support MIRA103/2017/07 01 Mar 17 30 Jun 18
48 - Junior Chamber International Kaafu MIRA103/2017/08 01 Mar 17 30 Jun 18
49 - Maldives Biodiversity Association MIRA103/2017/04 19 Feb 17 30 Jun 18
50 - Retirees Association of Maldives MIRA103/2017/05 19 Feb 17 30 Jun 19
51 - Peace Foundation MIRA103/2017/02 15 Feb 17 30 Jun 18
52 - Hira Foundation MIRA103/2016/21 22 Jan 17 30 Jun 19
53 - Association for Youth Development and Empowerment (AYDE) MIRA103/2016/19 19 Jan 17 30 Jun 18
54 - Al-Asr MIRA103/2016/20 19 Jan 17 30 Jun 18
55 - Hithaadhoo Youth Wing MIRA103/2016/16 19 Jan 17 30 Jun 18
56 - Regional Alliance For Fostering Youth (RAFY) MIRA103/2017/01 09 Jan 17 30 Jun 19
57 - The Beginners MIRA103/2016/18 07 Dec 16 30 Jun 18
58 - Maldives Peace Association MIRA103/2016/17 17 Oct 16 30 Jun 17
59 - Union Sports Club MIRA103/2016/15 03 Aug 16 30 Jun 17
60 - Evidence Based Practice Health Champions Maldives RGS/NGO/2016/21 02 Jul 16 30 Jun 19
61 - Kihaadhoo Development Society (Kids) MIRA103/2016/13 17 May 16 30 Jun 19
62 - Maalhos Awareness and Recreation Society MIRA103/2016/12 24 Apr 16 30 Jun 18
63 - Hope For Women MIRA103/2016/11 28 Mar 16 30 Jun 20
64 - Guardian Association MIRA103/2016/10 24 Mar 16 30 Jun 17
65 - Sports Club Tiba MIRA103/2016/09 24 Mar 16 30 Jun 19
66 - Foundation of Eydhafushi Youth Linkage (Feyli) MIRA103/2016/08 22 Mar 16 30 Jun 20
67 - Ekuveri Club MIRA103/2016/07 28 Feb 16 30 Jun 19
68 - Police Club MIRA103/2016/06 25 Feb 16 30 Jun 17
69 - South Thaufeeg Foundation MIRA103/2016/05 22 Feb 16 30 Jun 17
70 - Sadaqat Foundation MIRA103/2016/04 26 Jan 16 30 Jun 18
71 - Foundation For a Better Future MIRA103/2016/02 17 Jan 16 30 Jun 20
72 - Fuvahmulak Fannuverin MIRA103/2016/03 17 Jan 16 30 Jun 17
73 - Community Development Initiatives MIRA103/2016/01 03 Jan 16 30 Jun 17
74 - Riyaz Rasheed Foundation MIRA103/2015/16 28 Dec 15 30 Jun 17
75 - Zikra Foundation MIRA103/2015/15 28 Dec 15 30 Jun 17
76 - Maldives National Chamber of Commerce and Industry MIRA103/2015/14 13 Dec 15 30 Jun 17
77 - Parley Maldives MIRA103/2015/13 26 Nov 15 30 Jun 20
78 - Jamiyyathu Nidhaau Al Islam MIRA103/2015/11 11 Aug 15 30 Jun 18
79 - Guraidhoo Endowment Movement (GEM) MIRA103/2015/04 13 May 15 30 Jun 17
80 - Women on Boards MIRA103/2015/06 05 May 15 30 Jun 20
81 - Kudahuvadhoo Reynis Ginthi MIRA103/2015/05 21 Apr 15 30 Jun 19
82 - Rotary Club of Male MIRA103/2014/24 26 Feb 15 30 Jun 17
83 - Maldives Chess Federation MIRA103/2015/03 26 Feb 15 30 Jun 17
84 - Maldivian Democracy Network MIRA103/2015/02 26 Feb 15 30 Jun 16
85 - Island Development & Environmental Awareness Society MIRA103/2014/20 25 Jan 15 30 Jun 20
86 - Gamu Development Society MIRA103/2014/19 13 Jan 15 30 Jun 17
87 - M.G.H Trust MIRA103/2014/21 22 Dec 14 30 Jun 16
88 - Bilehdhoo Youth Generation MIRA103/2013/17 16 Nov 14 30 Jun 17
89 - Faaf Magoodhoo Zuvaanunge Club MIRA103/2014/2 13 Nov 14 30 Jun 20
90 - Friendship Association of India-Maldives (FAIM) MIRA103/2014/17 28 Oct 14 30 Jun 16
91 - Universal Foundation MIRA103/2014/16 01 Oct 14 30 Jun 19
92 - United For My Meedhoo Youth Development MIRA103/2014/14 24 Sep 14 30 Jun 19
93 - Mahaldheeb Foundation MIRA103/2014/15 24 Sep 14 30 Jun 19
94 - Help Gaza Telethon MIRA103/2014/94 07 Aug 14 30 Jun 15
95 - Dhuvaafaru Islamic Movement MIRA103/2014/10 26 Jun 14 30 Jun 17
96 - Maldives Association of Physical Disables (MAPD) MIRA103/2014/4 26 Jun 14 30 Jun 17
97 - Hirilandhoo Educational and Social Society MIRA103/2014/8 16 Jun 14 30 Jun 16
98 - Maziya Sports and Recreation MIRA103/2014/6 26 May 14 30 Jun 15
99 - Rabeeul Quloob Foundation MIRA103/2014/7 26 May 14 30 Jun 19
100 - International Foundation for Electoral Systems MIRA103/2014/5 15 Apr 14 30 Jun 16
101 - Junior Chamber International Maldives MIRA103/2014/1 16 Jan 14 30 Jun 16
102 - Jamiyyathul Falaah MIRA103/2013/28 16 Dec 13 30 Jun 20
103 - Fenfushi Zuvaanunge Dhirun MIRA103/2013/27 01 Dec 13 30 Jun 15
104 - Swimming Association of Maldives MIRA103/2013/24 27 Oct 13 30 Jun 17
105 - S.Meedhoo Ekuveringe Cheynu MIRA103/2013/23 07 Oct 13 30 Jun 16
106 - International Pole and Line Foundation-IPNLF MIRA103/2013/19 07 Oct 13 30 Jun 15
107 - Maldives Fishermen's Association MIRA103/2013/22 22 Sep 13 30 Jun 19
108 - V.A.M FOUNDATION MIRA103/2013/20 03 Sep 13 30 Jun 20
109 - Coastline Foundation MIRA103/2013/18 20 Jun 13 30 Jun 20
110 - The Scout Association of Maldives MIRA103/2012/57 13 Jun 13 30 Jun 17
111 - Cancer Society of Maldives MIRA103/2013/15 14 May 13 30 Jun 20
112 - Al-Minhaaj MIRA103/2013/06 28 Apr 13 30 Jun 17
113 - Open Hand MIRA103/2013/08 28 Apr 13 30 Jun 15
114 - Hiyau MIRA103/2013/10 02 Apr 13 30 Jun 17
115 - Parents Association MIRA103/2013/09 27 Feb 13 30 Jun 15
116 - Maldives Law Institute MIRA103/2013/05 27 Feb 13 30 Jun 18
117 - Beautiful Eyes Down Syndrome Association MIRA103/2013/07 27 Feb 13 30 Jun 17
118 - Kelaa Youth Forum MIRA103/2013/02 21 Feb 13 30 Jun 19
119 - Maldives Association for Travel Agents and Tour Operators (MATATO) MIRA103/2013/04 21 Feb 13 30 Jun 18
120 - Helping Hands of Maldives MIRA103/2013/01 14 Jan 13 30 Jun 15
121 - New radiant Sports Club MIRA103/2012/58 06 Jan 13 30 Jun 16
122 - Ehee Jamiyya MIRA103/2012/49 17 Dec 12 30 Jun 16
123 - Eco Youth MIRA103/2012/60 16 Dec 12 30 Jun 20
124 - Hira Foundation MIRA103/2012/56 22 Oct 12 30 Jun 16
125 - Islamic United Foundation for Asaas Vinavi and Iyaar MIRA103/2012/50 08 Oct 12 30 Jun 20
126 - Transparency Maldives MIRA103/2012/55 08 Oct 12 30 Jun 20
127 - Maldives National Association of Construction Industry (MNACI) MIRA103/2012/50 01 Oct 12 30 Jun 19
128 - Hemophilia Society of Maldives MIRA103/2012/48 13 Sep 12 30 Jun 17
129 - Fact Association Cooperative Team (FACT) MIRA103/2012/41 16 Jul 12 30 Jun 16
130 - Islamic Foundation of the Maldives MIRA103/2012/45 24 Jun 12 30 Jun 17
131 - Project Hope MIRA103/2012/39 09 May 12 30 Jun 20
132 - Tiny Hearts of Maldives MIRA103/2012/35 09 May 12 30 Jun 19
133 - Society For Health Education MIRA103/2012/31 07 May 12 30 Jun 19
134 - Blind & Visually Impaired Society of Maldives MIRA103/2012/40 07 May 12 30 Jun 16
135 - Care Society MIRA103/2012/07 07 May 12 30 Jun 20
136 - Football Association of Maldives MIRA103/2012/23 07 May 12 30 Jun 17
137 - Maldivian Red Crescent MIRA103/2012/15 07 May 12 30 Jun 20
138 - Muslimunge Gulhun MIRA103/2012/05 07 May 12 30 Jun 20
139 - Sun Siyam Care MIRA103/2012/12 07 May 12 30 Jun 19
140 - Villa Foundation MIRA103/2012/11 07 May 12 30 Jun 18
141 - Ecocare Maldives MIRA103/2012/28 06 May 12 30 Jun 19
142 - Villingili Youth and Sports Association (VYANSA) MIRA103/2012/27 24 Apr 12 30 Jun 16
143 - Maldives Autism Association MIRA103/2012/08 18 Apr 12 30 Jun 20
144 - Advocating the Rights of Children (ARC) MIRA103/2012/04 05 Apr 12 30 Jun 20
145 - Aged Care Maldives MIRA103/2012/13 05 Apr 12 30 Jun 20
146 - Alifulhu Thuthu Foundation MIRA103/2012/17 05 Apr 12 30 Jun 20
147 - Diabtetes Society of Maldives MIRA103/2012/19 05 Apr 12 30 Jun 20
148 - Islaamee Eheetherikamuge Gulhun MIRA103/2012/02 05 Apr 12 30 Jun 20
149 - Journey MIRA103/2012/20 05 Apr 12 30 Jun 20
150 - Maldives Girl Guide Association MIRA103/2012/01 05 Apr 12 30 Jun 19
151 - Cricket Board of Maldives (CBM) MIRA103/2012/22 27 Mar 12 30 Jun 19
152 - Jamiyyath Salaf MIRA103/2012/26 26 Mar 12 30 Jun 20

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


© 2018 Maldives Inland Revenue Authority, Republic of Maldives.