This consolidated list, based on Cabinet Decision No. 55 of 2017 and its subsequent amendments, identifies charitable organisations eligible to recover Value Added Tax. Issued for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax, the Decision designates specific federal and emirate-level charities, foundations, and religious institutions. These listed entities are granted the special status to claim input tax incurred on their expenses, ensuring their funds are maximised for charitable purposes. The list is periodically updated by the Cabinet, adding new organisations or amending the names of existing ones.