The UAE Federal Tax Authority (FTA) has published an updated list of designated charities for VAT purposes. Qualifying charities that are listed as designated charities are entitled to recover VAT (input tax). Along with the updated list, the FTA also published the guide that contains guidance concerning the characteristics of a charity that must be present in order for it to qualify as a designated charity for VAT purposes. The guide is dated April 2020 and appears to have been republished for reference (does not appear to have been updated).