The UAE FTA has published a Cabinet Decision on Charities
The UAE tax authorities have issued Cabinet Decision No.(55) of 2017 on Charities That May Recover Input Tax. The decision, which has retrospective effect from 1 January 2018, confirms that certain charities (as specified in an annex) will be able to recover all the input tax paid by them, with the exception of tax excluded from recovery by virtue of the UAE Executive Regulations on VAT and tax paid for goods and services used for making exempt supplies.
The annex lists the specific charities to which the cabinet decision applies in both English and Arabic.