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