The Isle of Man Football Association says it is not against the Manx International Football Alliance arranging a match against Kurdistan.
It says the problem is the date - Tuesday 30th December - which is two days after the Railway Cup Final and four days before a full league programme which includes the Premier League clash between Peel and St. George's.
The F.A. says the decision not to grant permission for the date was overwhelmingly endorsed by the member clubs at a Council Meeting.
MIFA has been invited to contact the F.A. to discuss possible alternative dates but the invitation has not yet been taken up.
The F.A. also says it rejects MIFA's assertion that the Memorandum of Understanding agreement between the organisations is now invalid and not fit for purpose.