The international Non-Governmental organisation sent the letter to the UN's Office of the High Commissioner for Human Rights after analysing football activity in the disputed region.

A Human Rights Council resolution passed in March authorised the creation of the database, claiming that business enterprises doing business in or with Israeli settlements in Palestine - such as the West Bank - "contribute to serious human rights abuses".

HRW believe that by organising games in Israeli settlements in the West Bank via its affiliate, the Israel Football Association (IFA), FIFA is contradicting human rights laws.

According to the letter, HRW accused FIFA of providing "services and utilities supporting the existence and maintenance of settlements" and is also using "natural resources, in particular water and land, for business purposes".

The letter also states that HRW believe FIFA is organising matches in Israeli settlements in the West Bank on land that has been unlawfully seized from Palestinians.

By allowing the IFA to organise games in these areas, the organisation believe FIFA is "engaging in business activity that supports Israeli settlements" which is allegedly "contrary to the recent human rights commitments it made".

HRW have also outlined in their correspondence that after reviewing financial documents, they believe the IFA to be engaging in business activity that supports Israeli settlements in Palestine.

"Settlement football clubs provide part-time employment and recreational services to settlers, making the settlements more sustainable, thus propping up a system that exists through serious human rights violations," a statement said.

The HRW has also claimed that the level of football services available to Israelis is far superior to what can be offered to the West Bank Palestinians, who are required to produce a special permit in order to gain access to some settlements.

"Because of this [the permits], football teams, for example, operating in the settlements, are available to Israelis only, and West Bank Palestinians may not participate, play on the teams, or even attend games as spectators," HRW said. 

"In most cases, the clubs receive the majority of their funding from the settlement municipalities and regional councils, which essentially pay them to organise sports and recreational services for Israelis only."

Concluding the letter, the HRW offered FIFA a solution which is centered around changing the locations of future matches.

"We recommend that FIFA require the IFA to relocate home games of the settlement clubs to inside Israel or, if they continue to play in settlements, exclude them from the IFA," they said.

insidethegames has approached FIFA for a comment.

The full HRW letter can be read here.