Entities under ISIC 94 are generally treated as Qualifying Public Benefit Entities (QPBEs). Forensic scrutiny focuses on Article 9 compliance, specifically ensuring that no part of the income or assets is used for the personal benefit of founders or members, and that all activities align with the approved public benefit purpose.
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Legal Reference
Article 9 of Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 229 of 2025
Audit Red Flag
Commercial income from non-members or advertising revenue that is not incidental to the primary non-profit objective.