NPO Resource Library

Welcome to our resource library for non-profit organisations registered in Mauritius.

Regardless of your non-profit type – be it an association (NGO), charitable foundation, or a company limited by guarantee (social enterprise) – this section is invaluable for understanding and ensuring compliance with relevant regulatory bodies in Mauritius. It offers:

  • Detailed flow diagrams guiding you through some of the documentation processes, outlining what needs to be submitted to which regulatory body, and when.
  • Convenient links to essential templates and forms for registration and submissions to relevant authorities.
  • Direct access to governing laws and regulatory frameworks that your organisation needs to comply with.

This resource library is designed to help you ascertain a high standard of governance in your non-profit, enhancing efficiency, transparency, and regulatory compliance. 

Disclaimer: The information in the Resource Library is based on the I61 Foundation’s current understanding of regulatory requirements and is offered as a supportive guide. The information provided does not constitute legal advice. While we ensure accuracy, regulations and processes may change without prior notice as such information provided here may not be complete, up-to-date or applicable to all situations. By using the information provided here, you acknowledge that I61 Foundation disclaims any liability for reliance on its contents without seeking professional legal advice. Users are advised to exercise their own judgment and verify the accuracy and applicability of the information provided here, as individual circumstances may vary. The I61 Foundation is not liable for inaccuracies or omissions resulting thereof or for any actions taken based on its contents and encourages users to consult with relevant authorities or qualified legal professionals for the most up-to-date and accurate information.

Registrar of Associations

Processes applicable if you wish to register and operate as an NGO or Association in Mauritius.

Note that all changes and requests must be submitted by the Secretary of the Association with an accompanying letter.

Registrar of Companies

Processes applicable if you wish to register and operate as a Charitable Foundation or Company Limited by Guarantee (Social Enterprise) in Mauritius.

Charitable Foundations are registered under the Registrar of Foundations which falls under the Registrar of Companies. The Registrar of Companies also registers Companies Limited by Guarantee, often known as a Social Entrerpise.

  • Direct links to online registration
  • An informative guide for NPOs issued by the Corporate and Business Registration Department (CBRD) 
  • Guidelines for implementing robust anti-money laundering (AML) and countering financing of terrorism (CFT) measures within your organisation, a critical requirement for non-profit entities.

Mauritius Revenue Authority

This section is relevant to all non-profit organisations registered in Mauritius, be it Associations (NGOs), Charitable Foundations and Companies Limited by Guarantee (Social Enterprises)

Registration with Charitable Institution Unit (CIU):

1) A letter from a duly authorised signatory of the NPO requesting the approval of the organisation as a charitable institution under Section 49D of the Income Tax Act
2) A copy of the financial statement for the most current financial period
3) List of employees registered with the MRA with relevant Employee Registration Numbers (ERN).

Human Resource Development Council

In Mauritius the Human Resource Development Council (HRDC) supports the subsidised training of employees. 

The HRDC Levy is a substantial resource for non-profit organisations. It subsidises staff training, allowing you to strengthen your team’s capabilities without significant financial burden. To benefit from HRDC refunds, your organisation must be registered for at least a year having paid the monthly contribution.

Data Protection Office

Compliance with the Data Protection Office (DPO) ensures the safeguarding of all personal data handled by NPOs in Mauritius, and their beneficiaries, maintaining privacy and integrity at all times.

As an NPO, your organisation handles various types of data in its daily operations, from sensitive personal information of your beneficiaries and staff, such as names, addresses, medical records and financial details, to donor information, including their identity and financial information. Furthermore, you may also be processing data related to project management, monitoring and evaluation, surveys, and impact assessments. Compliance with the DPO ensures the secure and responsible handling of all these data categories, fostering trust among beneficiaries, funders, employees and the community.