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