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 Dec 2017 - (Effective 1 Jan 2018);
Cabinet Decision No. 15 of 2018 – Issued 5 Apr 2018 - (Effective 5 Apr 2018);
Cabinet Decision No. 46 of 2018 – Issued 14 Oct 2018 - (Effective 14 Oct 2018);
Cabinet Decision No. 25 of 2019 – Issued 1 Apr 2019 - (Effective from 1 Apr 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 Mar 2020 - (Effective from 2 Mar 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 Nov 2020 - (Effective from 22 Nov 2020);
Cabinet Decision No. 1 of 2021 – Issued on 4 Jan 2021 - (Effective from 4 Jan 2021);
Cabinet Decision No. 4 of 2021 – Issued on 10 Jan 2021 - (Effective from 9 Feb 2021);
Cabinet Decision No. 26 of 2021 – Issued on 11 Mar 2021 - (Effective from 10 Apr 2021);
Cabinet Decision No. 44 of 2021 – Issued on 28 Apr 2021 - (Effective from 28 May 2021);
Cabinet Decision No. 45 of 2021 – Issued on 28 Apr 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 Aug 2022 - (Effective from 10 Aug 2022);
Cabinet Decision No. 69 of 2022 – Issued on 10 Aug 2022 - (Effective from 10 Aug 2022);
Cabinet Decision No. 108 of 2022 – Issued on 7 Dec 2022 - (Effective 7 Dec 2022);
Cabinet Decision No. 30 of 2023 – Issued on 31 Mar 2023 - (Effective 31 Mar 2023);
Cabinet Decision No. 101 of 2023 – Issued on 25 Oct 2023 - (Effective 25 Oct 2023);
Cabinet Decision No. 3 of 2024 – Issued on 26 Jan 2024 - (Effective 26 Jan 2024);
Cabinet Decision No. 11 of 2024 – Issued on 22 Feb 2024 - (Effective 22 Feb 2024);
Cabinet Decision No. 12 of 2024 – Issued on 22 Feb 2024 - (Effective 22 Feb 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).
Cabinet Decision No. 110 of 2024 – Issued on 22 Oct 2024 - (Effective 22 Oct 2024).
Cabinet Decision No. 111 of 2024 – Issued on 22 Oct 2024 - (Effective 22 Oct 2024).
Cabinet Decision No. 112 of 2024 – Issued on 22 Oct 2024 - (Effective 22 Oct 2024).
No. | Charities | Effective | |
|---|---|---|---|
| To | From | ||
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 | |
No. | Charities | Effective | |
|---|---|---|---|
| To | From | ||
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 | |
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 | 01/01/2022 | 01/01/2018 |
13 | Emirates Heritage Club | 30/03/2024 | 01/01/2018 |
14 | The Evangelical Church – Abu Dhabi (Previously: Evangelical Church Center) | 27/05/2020 | |
15 | St. Andrew's Church (Previously: St. Andrew's Church (Anglican)) | 27/05/2020 | |
16 | St. George's Orthodox Church (Amended name in Arabic) | 27/05/2020 | |
17 | St. Joseph's Cathedral (Previously: St. Joseph's Roman Catholic Church) | 27/05/2020 | |
18 | St. Mary's Catholic Church (Previously: St. Mary's Catholic Church (Al Ain)) | 27/05/2020 | |
19 | Arabic Evangelical Church | 27/05/2020 | 01/01/2018 |
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 | 30/04/2024 | 31/07/2020 |
42 | Family Care Authority | 01/01/2022 | |
43 | Higher Committee of Human Fraternity | 10/11/2019 | |
No. | Charities | Effective | |
|---|---|---|---|
| To | From | ||
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 | 22/11/2020 | 01/01/2018 |
8 | Dubai Women's Association | 01/01/2018 | |
9 | Al Jalila Cultural Center for Children | 04/01/2021 | 01/01/2018 |
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 | Guru Nanak 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 | |
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 | |
55 | Al Furjan Fund Foundation | 13/03/2023 | |
No. | Charities | Effective | |
|---|---|---|---|
| To | From | ||
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 | 24/10/2023 | 01/01/2018 |
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 Entrepreneurs (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 | Althiqaa 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 | |
59 | Friends of Cancer Patients | 01/01/2024 | 01/01/2024 |
No. | Charities | Effective | |
|---|---|---|---|
| To | From | ||
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 | 05/04/2018 | 01/01/2018 |
14 | Sunduq Waqf Ajman | 05/04/2018 | 01/01/2018 |
No. | Charities | Effective | |
|---|---|---|---|
| To | From | ||
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 | |
No. | Charities | Effective | |
|---|---|---|---|
| To | From | ||
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 Fouundation | 20/06/2024 | |
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 | |
No. | Charities | Effective | |
|---|---|---|---|
| To | From | ||
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 | |
10 | Saeed Mohammed Al Raqbani Foundation for Charitable and Humanitarian Works | 20/02/2023 | |