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


© 2013 Maldives Inland Revenue Authority, Republic of Maldives.