Qualifying Public Benefit Entity UAE: Article 9 Conditions

A Qualifying Public Benefit Entity is conditionally exempt entities, subject to approval. Exemption is not automatic and requires formal recognition.

Examples of public benefit organizations include:

• Charities
• Educational institutions
• Religious organizations
• Cultural or scientific institutions, and
• Other nonprofit organizations for public benefit purposes.

To qualify for exemption, the entity must meet the conditions under Article 9 of Federal Decree-Law No. 47 of 2022:

• Be established and operated exclusively for public benefit purposes
• Not conduct business activities except those:
  • Directly related to its stated public benefit purpose
  • Or ancillary to its main objective
• Not distribute income or assets to members, founders or related parties (except as permitted by law)
• Apply to the Federal Tax Authority (FTA)
• Be listed in a Cabinet Decision recognizing it as a Qualifying Public Benefit Entity