Charities That May Recover Input Tax for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax
Summary
This document consolidates the list of charities authorized to recover input tax under the UAE VAT law, as established and amended through 26 Cabinet Decisions issued between 28 December 2017 and 8 July 2024. The list encompasses federal entities and charities across all seven emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah, and Fujairah) that are permitted to claim refunds of VAT paid on their purchases and expenses.
The document reflects ongoing updates to the charity registry, including additions of new qualifying organizations, amendments to existing entity names (such as the renaming of Endowment And Minor's Trust Foundation effective 1 September 2023), and removals of entities from the list with specified end dates. The consolidated list contains 13 federal entities, 43 Abu Dhabi charities, 54 Dubai charities, 58 Sharjah charities, 14 Ajman charities, 5 Umm Al Quwain charities, 10 Ras Al Khaimah charities, and 10 Fujairah charities.
Each entry specifies the effective from date and, where applicable, the effective to date when an entity's eligibility ceased or was superseded by a name change or restructuring.
Key points
- The list is established under Federal Decree-Law No. 8 of 2017 on Value Added Tax to identify charities eligible for input tax recovery
- The initial Cabinet Decision No. 55 of 2017 was issued on 28 December 2017 and became effective on 1 January 2018
- The list has been amended 25 times through subsequent Cabinet Decisions, with the most recent amendments being Cabinet Decision No. 75 of 2024 and No. 76 of 2024, both issued on 8 July 2024 and effective on 8 July 2024
- Federal entities include 13 organizations such as Emirates Red Crescent Authority, Zakat Fund, Arab Youth Center, and UAE Special Olympics Establishment, all with ongoing eligibility
- Abu Dhabi lists 43 charitable entities including major foundations like Emirates Foundation, Family Development Foundation, Khalifa Bin Zayed Al Nahyan Foundation, and numerous religious institutions (churches, temples, and mosques)
- Dubai includes 54 charities such as Dubai Cares, Noor Dubai Foundation, Al Jalila Foundation, and various religious worship centers
- Sharjah contains 58 entities including The Big Heart Foundation, Sharjah Charity International, and Islamic Educational, Scientific and Cultural Organization (ISESCO)
- Several entities have ceased eligibility with specified end dates: Dar Zayed for Family Care (ended 1 January 2022), Zayed Bin Mohammed Family Gathering (ended 22 November 2020), Al Jalila Cultural Center for Children (ended 4 January 2021), and Abu Dhabi Center for Sheltering and Humanitarian Care - Ewaa (ended 30 April 2024)
- Name amendments are tracked with dual effective dates showing original and amended names, such as Endowment And Minor's Trust Foundation (amended from Awqaf & Minors Affairs Foundation effective 1 September 2023, originally effective 1 April 2019)
- Religious institutions of various faiths are included across all emirates, encompassing Christian churches (Catholic, Orthodox, Protestant, Evangelical), Hindu temples (BAPS Hindu Mandir), Sikh temples (Guru Darbar, GuruNanak Darbar), and Islamic institutions
- Cabinet Decision No. 4 of 2021 issued on 10 January 2021 became effective on 9 February 2021
- Cabinet Decision No. 26 of 2021 issued on 11 March 2021 became effective on 10 April 2021
- Cabinet Decision No. 44 of 2021 and No. 45 of 2021 were both issued on 28 April 2021 and became effective on 28 May 2021
- The Higher Committee of Human Fraternity in Abu Dhabi has been eligible since 10 November 2019
- Ajman contains 14 charities including Human Appeal International and multiple local charitable foundations
- RAK's Ajer Humanitarian Foundation underwent two previous name changes, most recently on 20 June 2024, previously known as Mohammed Bin Saud Al Qasimi Foundation for Humanitarian Work (effective 2 March 2020) and originally as Mohammed bin Saud Al Qasimi Program for Maintenance and Social Services (effective 1 January 2018)
- Fujairah's Saeed Mohammed Al Raqbani Foundation for Charitable and Humanitarian Works was added effective 20 February 2023
- The consolidated list reflects eligibility status as of 1 August 2024 as indicated in the filename
Full text · 3,132 words
Charities That May Recover Input Tax for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax
Cabinet Decision No. 55 of 2017 – issued 28 December 2017 (effective 1 January 2018),
Cabinet Decision No. 15 of 2018 – issued 5 April 2018 (effective 5 April 2018),
Cabinet Decision No. 46 of 2018 – issued 14 October 2018 (effective 14 October 2018),
Cabinet Decision No. 25 of 2019 – issued 1 April 2019 (effective from 1 April 2019),
Cabinet Decision No. 45 of 2019 – issued 4 July 2019 (effective from 4 July 2019),
Cabinet Decision No. 13 of 2020 – issued on 2 March 2020 (effective from 2 March 2020),
Cabinet Decision No. 41 of 2020 – issued on 27 May 2020 (effective from 27 May 2020),
Cabinet Decision No. 45 of 2020 – issued on 4 June 2020 (effective from 4 June 2020),
Cabinet Decision No. 76 of 2020 – issued on 22 November 2020 (effective from 22 November 2020),
Cabinet Decision No. 1 of 2021 – issued on 4 January 2021 (effective from 4 January 2021),
Cabinet Decision No. 4 of 2021 – issued on 10 January 2021 (effective from 9 February 2021),
Cabinet Decision No. 26 of 2021 – issued on 11 March 2021 (effective from 10 April 2021),
Cabinet Decision No. 44 of 2021 – issued on 28 April 2021 (effective from 28 May 2021),
Cabinet Decision No. 45 of 2021 – issued on 28 April 2021 (effective from 28 May 2021),
Cabinet Decision No. 49 of 2022 – issued on 11 May 2022 (effective from 11 May 2022),
Cabinet Decision No. 50 of 2022 – issued on 11 May 2022 (effective from 11 May 2022),
Cabinet Decision No. 68 of 2022 – 10 August 2022 (effective from 10 August 2022),
Cabinet Decision No. 69 of 2022 – issued on 10 August 2022 (effective from 10 August 2022),
Cabinet Decision No. 108 of 2022 – issued on 7 December 2022 (effective 7 December 2022),
Cabinet Decision No. 30 of 2023 – issued on 31 March 2023 (effective 31 March 2023),
Cabinet Decision No. 101 of 2023 – issued on 25 October 2023 (effective 25 October 2023),
Cabinet Decision No. 3 of 2024 – issued on 26 January 2024 (effective 26 January 2024),
Cabinet Decision No. 11 of 2024 – issued on 22 February 2024 (effective 22 February 2024),
Cabinet Decision No. 12 of 2024 – issued on 22 February 2024 (effective 22 February 2024),
Cabinet Decision No. 75 of 2024 – issued on 8 July 2024 (effective 8 July 2024),
Cabinet Decision No. 76 of 2024 – issued on 8 July 2024 (effective 8 July 2024).
Federal Entities
| No. | Charities – Federal Entities | Effective From | Effective To |
|---|---|---|---|
| 1 | Emirates Red Crescent Authority | 01/01/2018 | |
| 2 | Zakat Fund | 01/01/2018 | |
| 3 | Arab Youth Center | 01/04/2019 | |
| 4 | UAE Special Olympics Establishment | 01/04/2019 | |
| 5 | General Authority of Islamic Affairs & Endowments | 01/04/2019 | |
| 6 | UAE Deaf Association | 04/07/2019 | |
| 7 | Khalifa International Award for Date Palm and Agricultural Innovation | 02/03/2020 | |
| 8 | Mohammed Bin Rashid Smart Learning Program | 01/01/2018 | |
| 9 | UAE Paralympic Committee | 01/01/2018 | |
| 10 | Abdul Jalil Al Fahim and Family Foundation | 14/02/2019 | |
| 11 | UAE Falcons Federation | 02/06/2021 | |
| 12 | Emirates Down Syndrome Association | 01/01/2018 | |
| 13 | Retired Military Personnel Association | 01/01/2018 |
Abu Dhabi
| No. | Charities – Abu Dhabi | Effective From | Effective To |
|---|---|---|---|
| 1 | International Fund for Houbara Conservation | 01/01/2018 | |
| 2 | Mohamed Bin Zayed International Species and Nature Conservation Fund | 01/01/2018 | |
| 3 | Emirates Foundation | 01/01/2018 | |
| 4 | Family Development Foundation | 01/01/2018 | |
| 5 | General Women’s Union | 01/01/2018 | |
| 6 | Abu Dhabi Women’s Association | 01/01/2018 | |
| 7 | Social care and Minors affairs Foundation | 01/01/2018 | |
| 8 | Khalifa Bin Zayed Al Nahyan Foundation | 01/01/2018 | |
| 9 | Zayed Higher Organization for People of Determination (Amended name in Arabic) | 04/07/2019 (01/01/2018) | |
| 10 | The Zayed Bin Sultan Al Nahayan Charitable & Humanitarian Foundation | 01/01/2018 | |
| 11 | Zayed House for Islamic Culture | 01/01/2018 | |
| 12 | Dar Zayed for Family Care | 01/01/2018 | 01/01/2022 |
| 13 | Emirates Heritage Club | 01/01/2018 | |
| 14 | The Evangelical Church – Abu Dhabi (Previously: Evangelical Church Center) | 27/05/2020 (01/01/2018) | |
| 15 | St. Andrew's Church (Previously: St. Andrew's Church (Anglican)) | 27/05/2020 (01/01/2018) | |
| 16 | St. George`s Orthodox Church (Amended name in Arabic) | 27/05/2020 (01/01/2018) | |
| 17 | St. Joseph's Cathedral (Previously: St. Joseph's Roman Catholic Church) | 27/05/2020 (01/01/2018) | |
| 18 | St. Mary's Catholic Church (Previously: St. Mary's Catholic Church (Al Ain)) | 27/05/2020 (01/01/2018) | |
| 19 | Arabic Evangelical Church | 01/01/2018 | 27/05/2020 |
| 20 | Make-A-Wish Foundation | 14/10/2018 | |
| 21 | Sandooq Al Watan | 04/07/2019 | |
| 22 | Cancer Patient Care Society – Rahma | 27/05/2020 | |
| 23 | Brethren Christian Assembly | 27/05/2020 | |
| 24 | The Church of Jesus Christ of Latter-day Saints | 27/05/2020 | |
| 25 | St. Paul’s Church | 27/05/2020 | |
| 26 | St. Jacobite Syrian Orthodox Church | 27/05/2020 | |
| 27 | The Mar Thoma Church – Al Ain | 27/05/2020 | |
| 28 | Armenian Church | 27/05/2020 | |
| 29 | Evangelical Church - Al Ain | 27/05/2020 | |
| 30 | Coptic Church | 27/05/2020 | |
| 31 | Egyptian Coptic Orthodox Church | 27/05/2020 | |
| 32 | Malankara Orthodox Syrian Church | 27/05/2020 | |
| 33 | Mar Thoma Church – Abu Dhabi | 27/05/2020 | |
| 34 | Greek Orthodox Patriarchate of Antioch and All the East | 27/05/2020 | |
| 35 | BAPS Hindu Mandir | 27/05/2020 | |
| 36 | Church of the Virgin and St. Paul the Apostle | 27/05/2020 | |
| 37 | South India Parish Church - Abu Dhabi | 27/05/2020 | |
| 38 | St. John the Baptist Church | 27/05/2020 | |
| 39 | Saint Andrew Church - Al Ain | 27/05/2020 | |
| 40 | Saint Andrew Church - Musaffah | 27/05/2020 | |
| 41 | Abu Dhabi Center for Sheltering and Humanitarian Care - Ewaa | 31/07/2020 | 30/04/2024 |
| 42 | Family Care Authority | 01/01/2022 | |
| 43 | Higher Committee of Human Fraternity | 10/11/2019 |
Dubai
| No. | Charities – Dubai | Effective From | Effective To |
|---|---|---|---|
| 1 | International Institute for Tolerance | 01/01/2018 | |
| 2 | Dubai Women Establishment | 01/01/2018 | |
| 3 | The UAE Food Bank | 01/01/2018 | |
| 4 | Dubai Appreciation Award for Community Service | 01/01/2018 | |
| 5 | Mohammed Bin Rashid Al Maktoum Library | 01/01/2018 | |
| 6 | Mohammed Bin Rashid Al Maktoum Knowledge Foundation | 01/01/2018 | |
| 7 | Zayed Bin Mohammed Family Gathering | 01/01/2018 | 22/11/2020 |
| 8 | Dubai Women’s Association | 01/01/2018 | |
| 9 | Al Jalila Cultural Center for Children | 01/01/2018 | 04/01/2021 |
| 10 | Dar Al Ber Society | 01/01/2018 | |
| 11 | Dubai Charity Association | 01/01/2018 | |
| 12 | Beit Al Khair Society | 01/01/2018 | |
| 13 | Mohammed Bin Rashid Al Maktoum Humanitarian & Charity Establishment | 01/01/2018 | |
| 14 | Al Maktoum Foundation | 01/01/2018 | |
| 15 | Dubai Foundation for Women & Children | 01/01/2018 | |
| 16 | Easa Saleh Al Gurg Charity Foundation | 01/01/2018 | |
| 17 | Noor Dubai Foundation | 01/01/2018 | |
| 18 | The Emirates Airline Foundation | 01/01/2018 | |
| 19 | Dubai Cares | 01/01/2018 | |
| 20 | Red Crescent – Dubai | 01/01/2018 | |
| 21 | Barakah Charity Institution | 01/01/2018 | |
| 22 | Mohammad Omar Bin Haider Charity Establishment | 01/01/2018 | |
| 23 | Majid Al Futtaim Charity Foundation | 01/01/2018 | |
| 24 | Tarahum Charity Foundation | 01/01/2018 | |
| 25 | Emaar Foundation | 01/01/2018 | |
| 26 | UAE Water Aid (Suqia) | 01/01/2018 | |
| 27 | Evangelical Church | 01/01/2018 | |
| 28 | Holy Trinity Church - Chaplaincy of Dubai and Sharjah | 01/01/2018 | |
| 29 | St. Thomas Orthodox Cathedral | 01/01/2018 | |
| 30 | Church of Christ branch of Chaplaincy of Dubai and Sharjah | 01/01/2018 | |
| 31 | Mar Thoma Parish Church | 01/01/2018 | |
| 32 | St. Francis Church | 01/01/2018 | |
| 33 | St. Mary's Catholic Church | 01/01/2018 | |
| 34 | Coptic Orthodox Parish Church | 01/01/2018 | |
| 35 | Mor Ignatius Jacobite Syrian Orthodox Cathedral | 01/01/2018 | |
| 36 | Greek Orthodox Church | 01/01/2018 | |
| 37 | Guru Darbar Sikh Temple | 01/01/2018 | |
| 38 | GuruNanak Darbar Sikh Temple | 01/01/2018 | |
| 39 | Sindhi Ceremonial Centre | 01/01/2018 | |
| 40 | Senses Residential and Day Care for Special Needs | 01/01/2018 | |
| 41 | Al Jalila Foundation Supporting Education and Research in the Medical Fields | 05/04/2018 | |
| 42 | Dubai International Holy Quran Award | 14/10/2018 | |
| 43 | Islamic Affairs & Charitable Activities Department | 01/04/2019 | |
| 44 | Endowment And Minor’s Trust Foundation (Amended from Awqaf & Minors Affairs Foundation) | 01/09/2023 (01/04/2019) | |
| 45 | Sultan Bin Ali Al Owais Cultural Foundation | 01/04/2019 | |
| 46 | Misbah Al-Fattan Charity Establishment | 01/04/2019 | |
| 47 | Mohammed bin Rashid Al Maktoum Knowledge Award | 01/04/2019 | |
| 48 | Ja’afariya Endowment Charitable Council of Dubai | 01/04/2019 | |
| 49 | Rashid Center for People with Determination | 01/04/2019 | |
| 50 | Dubai Club for People of Determination | 01/04/2019 | |
| 51 | Dubai Autism Center | 01/04/2019 | |
| 52 | Hamdan Bin Rashid Al Maktoum Foundation for Distinguished Academic Performance | 04/07/2019 | |
| 53 | Egyptian Coptic Orthodox Church | 02/03/2020 | |
| 54 | DP World Foundation | 04/03/2022 |
Sharjah
| No. | Charities – Sharjah | Effective From | Effective To |
|---|---|---|---|
| 1 | Al Muntada Al Islami | 01/01/2018 | |
| 2 | Sharjah Social Empowerment Foundation | 01/01/2018 | |
| 3 | Sharjah Charity International | 01/01/2018 | |
| 4 | Salam Ya Seghar (The Big Heart Foundation) | 01/01/2018 | |
| 5 | Emirates Association for Disabled Care and Rehabilitation | 01/01/2018 | |
| 6 | Family Development Foundation | 01/01/2018 | |
| 7 | Islamic Educational, Scientific and Cultural Organization (ISESCO) | 01/01/2018 | |
| 8 | Sharjah Business Women Council | 01/01/2018 | |
| 9 | Sharjah Entrepreneurship Center | 01/01/2018 | |
| 10 | Sharjah Center for Learning Difficulties | 01/01/2018 | |
| 11 | IRTHI Project | 01/01/2018 | 24/10/2023 |
| 12 | ENWAN Project | 01/01/2018 | |
| 13 | Sharjah Tatweer Forum | 01/01/2018 | |
| 14 | Quran & Sunnah Establishment | 01/01/2018 | |
| 15 | Sharjah Foundation to Support Pioneering Enterpreneurs (Ruwad) | 01/01/2018 | |
| 16 | NAMA Women Advancement Establishment | 01/01/2018 | |
| 17 | Sharjah Cultural Awards | 01/01/2018 | |
| 18 | Sharjah Award for Arab Culture - UNESCO Awards | 01/01/2018 | |
| 19 | Reyada Center | 01/01/2018 | |
| 20 | Sajaya Young Ladies of Sharjah | 01/01/2018 | |
| 21 | Poetry Houses - Culture | 01/01/2018 | |
| 22 | Sharjah Worship Center | 01/01/2018 | |
| 23 | Russian Orthodox Church | 01/01/2018 | |
| 24 | Armenian Church | 01/01/2018 | |
| 25 | Apostolic Church | 01/01/2018 | |
| 26 | Krci Filipino Miracle Life Church Sharjah | 01/01/2018 | |
| 27 | Ward Church | 01/01/2018 | |
| 28 | Union Church | 01/01/2018 | |
| 29 | Christian Matrimony and Church | 01/01/2018 | |
| 30 | St. Mary and Martyr Abou Sefein Church | 01/01/2018 | |
| 31 | St. Gregorios Orthodox Church | 01/01/2018 | |
| 32 | St. Michael's Church | 01/01/2018 | |
| 33 | St Mary's Knanaya Church | 01/01/2018 | |
| 34 | Grace Evangelical Church | 01/01/2018 | |
| 35 | St Martins Church | 01/01/2018 | |
| 36 | St Mary's Soonoro Church | 01/01/2018 | |
| 37 | Sharjah Marthoma Church | 01/01/2018 | |
| 38 | St Philip Russian Orthodox Parish | 01/01/2018 | |
| 39 | St Gregory the Illuminator Armenian Orthodox Parish | 01/01/2018 | |
| 40 | Virgin Mary & St Philopateer Coptic Orthodox Parish | 01/01/2018 | |
| 41 | Marthoma Parish Sharjah | 01/01/2018 | |
| 42 | Sharjah City for Humanitarian Services | 05/04/2018 | |
| 43 | Althiqa Club for Handicapped | 05/04/2018 | |
| 44 | Sharjah Youth | 01/04/2019 | |
| 45 | Children Centers | 01/04/2019 | |
| 46 | Supreme Council for Family Affairs | 01/04/2019 | |
| 47 | Sharjah Award for Voluntary Work | 04/07/2019 | |
| 48 | Sharjah Islamic Affairs | 04/07/2019 | |
| 49 | Sharjah Charity House | 04/07/2019 | |
| 50 | The UAE Board on Books for Young People | 04/07/2019 | |
| 51 | Patients Friends Charitable House | 02/03/2020 | |
| 52 | Holy Quran Academy in Sharjah | 02/03/2020 | |
| 53 | Al Qasimi Publications | 02/03/2020 | |
| 54 | Girl Guides Association of the United Arab Emirates | 27/05/2020 | |
| 55 | Friends of Arthritis Patients | 01/01/2018 | |
| 56 | Breastfeeding Friends Society | 01/01/2018 | |
| 57 | Friends for Diabetes | 01/01/2018 | |
| 58 | Friends of Kidney Patients | 01/01/2018 |
Ajman
| No. | Charities – Ajman | Effective From | Effective To |
|---|---|---|---|
| 1 | Human Appeal International (HAI) | 01/01/2018 | |
| 2 | Humaid bin Rashid Al Nuaimi Foundation | 01/01/2018 | |
| 3 | Friends of Patients Society in Ajman | 01/01/2018 | |
| 4 | Mabrat Rashed Abdullah Al Nuaimi for Charity | 01/01/2018 | |
| 5 | Al Ajmani Charity Foundation | 01/01/2018 | |
| 6 | Coordination Board for Charitable Activities and Awqaf in Ajman | 01/01/2018 | |
| 7 | Sheikh Faisal Bin Sultan Al Qasimi Foundation for Charity | 01/01/2018 | |
| 8 | Mabrat Zayed Bin Saqr Al Nahyan Charity | 01/01/2018 | |
| 9 | Al Ihsan Charity Association | 01/01/2018 | |
| 10 | Umm Al Moumineen Women Association | 05/04/2018 | |
| 11 | Humaid bin Rashid Al Nuaimi Center for Serving the Holy Quran | 05/04/2018 | |
| 12 | Ajman Awqaf Center | 05/04/2018 | |
| 13 | The Control Authority for Charitable Societies and Endowments in the Emirate of Ajman | 01/01/2018 | 05/04/2018 |
| 14 | Sunduq Waqf Ajman | 01/01/2018 | 05/04/2018 |
Umm Al Quwain
| No. | Charities – Umm Al Quwain | Effective From | Effective To |
|---|---|---|---|
| 1 | Saud bin Rashid Al Mualla Charitable and Humanitarian Establishment | 01/01/2018 | |
| 2 | Rashid bin Ahmed Award for Holy Quran | 01/01/2018 | |
| 3 | Umm Al Quwain Charity Association | 01/01/2018 | |
| 4 | Women Association of Umm Al Quwain | 01/01/2018 | |
| 5 | Sheikh Saud Bin Rashid Program for Youth Project Support | 01/01/2018 |
Ras Al Khaimah
| No. | Charities – Ras Al Khaimah | Effective From | Effective To |
|---|---|---|---|
| 1 | Al Nahda Women's Association - RAK | 01/01/2018 | |
| 2 | Sheikh Saud bin Saqr Charitable Educational Foundation | 01/01/2018 | |
| 3 | Ras Al Khaimah Charity Association | 01/01/2018 | |
| 4 | RAK Institution for the Holy Quran and Its Sciences | 01/01/2018 | |
| 5 | Abdullah Ali Al Sharhan Charitable Foundation | 01/01/2018 | |
| 6 | Emirates Association for Social Development | 01/01/2018 | |
| 7 | Ajer Humanitarian Foundation (Previously: Mohammed Bin Saud Al Qasimi Foundation for Humanitarian Work) (Previously: Mohammed bin Saud Al Qasimi Program for Maintenance and Social Services in Ras Al Khaimah) | 20/06/2024 (02/03/2020) (01/01/2018) | |
| 8 | Saqr Foundation for Charity | 01/01/2018 | |
| 9 | Aman Shelter for Women and Children | 01/01/2018 | |
| 10 | Al Wafa’a Social Centre | 01/01/2018 |
Fujairah
| No. | Charities – Fujairah | Effective From | Effective To |
|---|---|---|---|
| 1 | Fujairah Welfare Association | 01/01/2018 | |
| 2 | Sunshine Foundation for Social Welfare | 01/01/2018 | |
| 3 | The Board of Fujairah Mothers | 01/01/2018 | |
| 4 | The Board of Dibba Mothers | 01/01/2018 | |
| 5 | Fujairah Foundation for Region Development | 01/01/2018 | |
| 6 | Foundation of the Protected Seiji | 01/01/2018 | |
| 7 | Youth Welfare Fund | 01/01/2018 | |
| 8 | Fujairah Foundation for Development | 01/01/2018 | |
| 9 | Hamad bin Mohammed Al Sharqi Humanitarian Works Foundation (Amended name in Arabic) | 04/06/2020 (02/03/2020) | |
| 10 | Saeed Mohammed Al Raqbani Foundation for Charitable and Humanitarian Works | 20/02/2023 |