Near East
The United Nations formulates multiple regional divisions as is convenient for its various operations. But few of them include a Near East, and that poorly defined. UNICEF recognizes the "Middle East and North Africa" region, where the Middle East is bounded by the Red Sea on the west and includes Iran on the east. UNESCO recognizes neither a Near East nor a Middle East, dividing the countries instead among three regions: Arab States, Asia and the Pacific, and Africa. Its division "does not forcibly reflect geography" but "refers to the execution of regional activities." The United Nations Statistics Division defines Western Asia to contain the countries included elsewhere in the Middle East. The Food and Agriculture Organization (FAO) describes its entire theatre of operations as the Near East, but then assigns many of its members to other regions as well; for example, Cyprus, Malta and Turkey are in both the European and the Near Eastern regions. Its total area extends further into Central Asia than that of most agencies.

Q: Who formulates multiple regional divisions as is convenient for its various operations?
The United Nations