At Karabıyık Attorneys at Law our team has completed the English translation of the Turkish Associations Regulation (“Dernekler Yönetmeliği“) applicable to all associations in Türkiye. This is a secondary legislation text that was published pursuant to the Law on Associations (Dernekler Kanunu). This is not an official translation. The contents of the regulation may be amended from time to time. This translation includes all amendments up to September 1, 2023. We disclaim any liability or responsibility arising from the use of this translation. This legislation alone does not compose the entirety of the legal compendium applicable to associations. Case law (high court decisions), Ministerial communiqués, and other secondary legislation should also be taken into account.

ASSOCIATIONS REGULATION

CHAPTER ONE

Purpose, Scope, Basis and Definitions

Purpose

Article 1- The purpose of this regulation is to regulate the procedures and principles to be followed by associations, non-profit organizations, and foundations falling within the scope of this regulation.

Scope

Article 2- This regulation applies to certain transactions of foundations, the establishment of branches or representative offices in Turkiye, general assembly meetings, international activities, obligations, activities subject to permission, opening facilities, setting up funds and other matters related to associations and association branch or representative offices, federations and confederations, associations with headquarters abroad, non-profit organizations other than associations and foundations.

Basis

Article 3- (Amended: Official Gazette- 9/7/2020-31180) This regulation has been issued based on the Law on Associations No. 5253 dated 4/11/2004, the relevant provisions of Turkish Civil Code No. 4721 dated 22/11/2001, the Law on the Establishment of Enterprises with International Qualifications No. 3335 dated 26/3/1987, Article 36 of the Law on Amending Various Laws No. 4778 dated 2/1/2003 and Article 263 and 508 of the Presidential Decree on the Presidential Governance No.1 dated 10/7/2018.

Definitions

Article 4- (Amended: Official Gazette- 9/7/2020-31180) For the purposes of this regulation, following definitions shall apply;

Minister: Minister of Interior,

Ministry: Ministry of Interior,

Union: Unions, federations or similar enterprises within the scope of the Law on the Establishment of Enterprises with International Qualifications No. 3335,

Association: The associations established in accordance with the Law on Associations No. 5253 and the Turkish Civil Code No. 4721, including their branches; the federations formed by associations and the confederations formed by federations; and the branch or representative offices of foreign associations in Turkiye,

Association attachment: Dormitories, libraries, daycare centers, nursing homes and soup kitchens which do not have a separate legal entity from the association and are directly established to support the association’s purpose, excluding the facilities of associations, publicly accessible camps, sports fields, halls and commercial enterprises,

Association headquarters; The province or district where the association is located,

Association domicile: The place where the association’s executive activies are carried out,

Federation: A supreme organization with legal personality formed by at least five associations with the same founding objectives,

Directorate General: Directorate General for Relations with Civil Society,

Provincial Directorate: The Provincial Directorate for Relations with Civil Society within the governorate,

Provincial Director: The director of provincial relations with civil society,

Law: The Law on Associations No. 5253,

Non-profit organization: Non-profit organizations other than associations and foundations with headquarters abroad,

Confederation: A supreme organization with legal personality established by at least three federations formed by associations with the same founding objectives,

Register: Register of associations,

Civil Code: Turkish Civil Code No. 4721,

Microcredit: A small amount of capital lent to fund members to ensure engagement in income-generating activities,

Local administrative authority: The governorate or district governorate and/or the governor or the district governor where the association headquarters is located,

Fund: An unincorporated organization established by associations to provide their members with essential necessities such as food, clothing and other goods and services and short-term credit needs, provided that they do not distribute dividends, transfer money to their members under income, interest or other names.

Relations with civil society unit: The provincial civil society relations directorate or branch within the provincial civil society relations directorate,

Foreign Association: Associations with headquarters abroad and non-profit organizations other than associations and foundations,

Foreign Foundation: Foundations with headquarters abroad.

CHAPTER TWO

Establishment Processes

Establishment Notification

Article 5: (Repealed phrase: RG-30/10/2011-28100) (…) (…) establishment declaration signed by the founders of the association and the following annexes, shall be submitted to the local administrative authority of the place where the association will be established.,

a) (Amended phrase: RG-9/7/2020-31180) one association statute signed on each page by the founders,

b) (Repealed: OG-30/12/2009-27448)

c) In case there are legal entities among the founders of the association; the title, place of residence and certificate of establishment of these legal entities and a copy of the decision taken on this matter (Amended phrase: RG-9/7/2020-31180), provided that the real person authorized by the organs of the legal entities is also specified,

d) In case there are foreign associations or non-profit organizations other than associations and foundations among the founders, (Amended phrase: RG30/10/2011-28100) a written statement issued by the founders of the association stating that the Ministry of Interior has granted permission for these legal entities to become founders of associations,

e) If there are foreign nationals among the founders, copies of the documents showing that they have the right to reside in Turkey (Amended phrase: RG9/7/2020-31180),

f) (Repealed: OG-9/7/2020-31180)

(Repealed second paragraph: OG-9/7/2020-31180)

Associations gain legal personality by submitting the establishment notification and its annexes to the local administrative authority.

Legal entities cannot be founders or members of children’s associations, and in children’s associations, the permission of legal representatives of the founding children’s shall be attached.

The establishment notification of the association is sent by local administrative authority to relations with civil society unit by specifying date and time (Amended phrase: OG-9/7/2020-31180) and the applicant is given a Certificate of Receipt (ANNEX-1), indicating that the establishment notification and its annexes have been received, and the association is recorded in the registry.

(Amended sixth paragraph: OG-9/7/2020-31180) District civil society relations unit sends the establishment notification and association statute to provincial directorate within seven days.

Establishment notification and examination of the association statute

Article 6- The establishment notification and the accuracy of the documents attached thereto and the association statute shall be examined within sixty days from the date of the receipt by the local administrative supervisor personally or by authorizing the civil society relations units (Amended phrase: OG-9/7/2020-31180). The statutes of associations established in districts are also examined by the relevant governorates. As a result of the examination, the founders shall be requested in writing to remedy any violation of the Law or any deficiency.

If there is no violation of the Law or deficiency in the establishment notification and its annexes and the statute of the association, or if the violation of the Law or deficiency has been remedied within thirty days upon notification, the local administrative authority shall immediately notify the temporary executive board of the association in writing.

If the violation of the law or the deficiency is not remedied within thirty days, the local administrative authority shall notify the public prosecutor’s office to file a lawsuit for the dissolution of the association before the competent civil court of first instance.

(Repealed paragraph: OG-30/10/2011-28100)

Branch opening

Article 7: Article 7 – Associations whose statutes stipulate that they may open a branch shall submit the (Repealed: RG-30/10/2011-28100) (…) Establishment Notification (Annex 2) signed by at least three persons to be authorized by the boards of directors authorized by their general assemblies and the following annexes to the local administrative authority where the branch will be established.

a) (Repealed: OG-30/10/2011-28100)

b) (Repealed: OG-30/12/2009-27448)

c)In case there are legal entities among the founders of the branch; the title, domicile and documents regarding to the establishment of these legal entities and a copy of the decision taken by the organs of the legal entities (Amended phrase: OG-9/7/2020-31180), provided that the real person authorized by the organs of the legal entities is also specified,

d) If there are foreign nationals among the founders, copies of the documents showing that they have the right to reside in Turkey (Amended phrase: OG-9/7/2020-31180),

e)A list indicating the names, surnames, places of residence and signatures of the members of the temporary executive board and the person or persons authorized to correspond and receive notifications,

f) A copy of the general assembly decision (Amended phrase: OG-9/7/2020-31180) showing the authorization given to the executive board to open a branch,

g) A copy of the decision of the executive board of the association on persons authorized as founders (Amended phrase: OG-9/7/2020-31180).

(Repealed second paragraph: OG-9/7/2020-31180)

Legal entities cannot be founders or members of branches of children’s associations, and the permission of the legal representatives of the founding children shall be attached to the establishment notification of branches of children’s associations.

Examination of branch opening and registry

Article 8- The compliance of the branch establishment notification and its annexes with the legislation shall be examined within sixty days from the date of issuance of the receipt documents issued for the establishment notifications by the local administrative authority personally or by authorizing the civil society relations units (Amended phrase: OG-9/7/2020-31180). 

Associations whose statutes have not passed the examination or who do not remedy the violations of the Law or deficiencies identified during the examination within the time limit upon notification, may not open a branch.

In the examination of the branch establishment notification and its annexes and in notifying the founders of the result, the provisions regarding associations shall apply. The branch shall be registered in the registry by the provincial directorate of the place where the branch headquarters is located (Amended phrase: OG-9/7/2020-31180). (Repealed sentence: OG-30/10/2011-28100) (…)

Applications for establishing a federation and required documents

Article 9 – Federations shall be established by the gathering of at least five associations having the same purpose of establishment. Federations acquire legal personality by submitting the establishment notification and its annexes to the local administrative authority.

(Repealed phrase: OG-30/10/2011-28100) (…) Notification of Establishment (Annex 2) signed by the representatives of the associations that will establish a federation and the following annexes shall be submitted to the local administrative authority of the place where the federation will be established.

a) One federation statute signed by the representatives of the founding associations (Amended phrase: OG-9/7/2020-31180),

b) (Repealed: OG-30/10/2011-28100)

c) A copy of the general assembly decision taken by the associations to establish a federation,

d) A copy of the decision of the executive board of the relevant associations that the founders are authorized to represent the association,

e) In case there are foreign associations or non-profit organizations other than associations and foundations among the founders, (Amended phrase: OG-30/10/2011-28100) a written statement signed by the founders of the federation stating that permission has been granted by the Ministry of Interior for these legal entities to become founders of federations,

f) A list or letter indicating the names, surnames, places of residence and signatures of the members of the temporary executive board and the person or persons authorized to correspond and receive notifications.

(Repealed third paragraph: OG-9/7/2020-31180)

The provisions of this Regulation on associations shall apply to federations.

Applications for establishing a confederation and required documents

Article 10 – Confederations shall be established by the gathering of at least three federations having the same purpose of establishment. Confederations shall acquire legal personality by submitting the establishment notification and its annexes to the local administrative authority.

The (Repealed phrase: OG-30/10/2011-28100) (…) Notification of Establishment (Annex 2) signed by the representatives of the federations that will establish a confederation and the following annexes shall be submitted to the local administrative authority of the place where the confederation will be established.

a) One confederation statute signed by the representatives of the founding federations (Amended phrase: OG-9/7/2020-31180),

b) (Repealed: OG-30/10/2011-28100)

c) A copy of the general assembly decision taken by the federations to establish a confederation,

d) A copy of the decision of the relevant federation executive board that the founders are authorized to represent the federation, 

e) In case there are foreign associations among the founders or legal entities in the nature of federations established by non-profit organizations other than associations and foundations, (Amended phrase: OG-30/10/2011-28100) a written statement signed by the founders of the confederation stating that permission has been granted by the Ministry of Interior for these legal entities to become founders of confederations,

f) A list indicating the names, surnames, places of residence and signatures of the members of the temporary executive board and the person or persons authorized to correspond and receive notifications.

(Repealed third paragraph: OG-9/7/2020-31180)

The provisions of this Regulation on associations shall apply to confederations.

Examination of federation and confederation organizations

Article 11 – The provisions on associations shall apply in the examination of federation and confederation establishment notifications and their annexes and notifying the examination result to the founders. Federations and confederations shall be registered by the provincial directorate of the place where their headquarters are located (Amended phrase: OG-9/7/2020-31180). (Repealed sentence: OG-30/10/2011-28100) (…)

Associations or federations whose statutes have not been passed or whose violations or deficiencies identified during the examination have not been remedied despite the notification cannot be founders of supreme organizations.

CHAPTER THREE

General Assembly Meetings

First general assembly meeting

Article 12 – In the event that there is no violation of the Law or any deficiency in the establishment notification, statutes and other documents, or if the violation of the Law or deficiency is remedied within the given period of time, it is obligatory for the association to hold its first general assembly meeting and to form its organs within six months following the written notification to the association.

General assembly meetings

Article 13 – General Assembly convenes;

a) Ordinarily at the times specified in the statute of the association,

b) Extraordinarily within thirty days when deemed necessary by the executive board or supervisory board or upon the written request of one fifth of the members of the association.

Ordinary general assembly meetings must be held every three years at the latest.

The general assembly meeting is called by the executive board.

Call procedure

Article 14 – (Amended: OG-23/1/2013-28537) The executive board shall prepare the list of members who have the right to attend the general assembly according to the statute of the association. The members who have the right to attend the general assembly shall be called to the meeting at least fifteen days in advance by announcing the date, time, place and agenda of the meeting in at least one newspaper or on the website of the association, notifying in writing, sending a message to the e-mail address or contact number notified by the member or using local broadcasting tools. In this call, if the meeting cannot be held due to lack of majority, the day, time and place of the second meeting shall also be specified. The period between the first meeting and the second meeting cannot be less than seven days and more than sixty days.

If the meeting is postponed for any reason other than the lack of quorum, the situation shall be announced to the members in accordance with the call procedure for the first meeting, specifying the reasons for the postponement. The second meeting must be held within six months at the latest from the date of postponement. The members shall be recalled to the second meeting according to the principles specified in the first paragraph.

The general assembly meeting cannot be postponed more than once.

Meeting procedure

Article 15 – The list of members entitled to attend the General Assembly shall be made available at the meeting place. The identity documents issued by the official authorities of the members who will enter the meeting place shall be checked by the members of the executive board or the officers to be assigned by the executive board. The members shall enter the meeting place by putting their signatures under their names in the list issued by the executive board. Those who do not show their identity documents, those who do not sign the specified list and members who do not have the right to participate in the general assembly shall not be admitted to the meeting place. These persons and those who are not members of the association may watch the general assembly meeting in a separate section.

If the quorum is met, the situation shall be determined with a written statement and the meeting is opened by the chairman of the executive board or one of the members of the executive board who are assigned by the chairman. If the quorum is not met, the situation shall be determined with a written statement by the executive board.

After the opening, a council committee shall be formed by electing a chairman and sufficient number of deputy chairmen and a clerk to manage the meeting.

In the voting to be held for the election of the organs of the Association, it is obligatory for the voting members to show their identity cards to the council committee and sign under their names in the list of attendance.

The chairman of the council committee is responsible of the management and security of the meeting. The general assembly is concluded by discussing and resolving the issues on the agenda. Each member has one vote in the General Assembly; the member must cast their vote themselves.

The issues discussed and decisions taken at the meeting shall be recorded in a minute and signed by the chairman of the council comitttee and the clerk.  At the end of the meeting, the minutes and other documents shall be delivered to the chairman of the executive board. The chairman of the executive board is responsible for protecting these documents and delivering them to the newly elected executive board within seven days.

In the event that a trustee is appointed by the court or an assignment is made according to the second paragraph of Article 75 of the Civil Code, the duties assigned to the executive board in this article shall be fulfilled by these persons.

Holding general assembly and executive board meetings electronically

Article 15/A – (Added: OG-21/10/2021-31635)

Pursuant to Additional Article 2 of the Law, associations may hold their general assembly and executive board meetings electronically.

Associations may hold their general assembly and executive board meetings electronically through electronic systems approved by the General Directorate of Information Technologies of the Ministry. The data to be processed in these systems shall be processed and maintained in accordance with the relevant provisions of the Law on the Protection of Personal Data dated 24/3/2016 and numbered 6698.

In the executive board resolution regarding the general assembly and in the announcement of the general assembly, the method by which the general assembly will be held shall be specified. The resolutions of the executive board to be taken in electronic environment shall be kept in electronic environment with date and sequence number separately from the executive board resolution book kept in physical environment.

All procedures and principles for the meetings of the general assembly and executive board held in person stipulated in the Law, the Turkish Civil Code, this Bylaws and the statute of the associations shall also apply to the meetings held in electronic environment. All kinds of information, documents and records regarding the meetings held electronically shall be kept by the association.

The members who will attend the general assembly or executive board meetings of the association to be held electronically shall log in to the system using a secure electronic signature or two-factor authentication system. The electronic systems to be used must have the design, backup and archiving capacity in accordance with the legislation, and the necessary network and system security against unauthorized access and attacks.

The sanctions imposed in the event that meetings held in person are in violation of the legislation shall also apply to meetings held in electronic environment.

Branch general assembly meetings

Article 16 – Branches are obliged to complete their ordinary general assembly meetings at least two months before the ordinary general assembly meeting of the headquarters and to notify the local administrative authority and the headquarters within forty-five days following the date of the meeting (Amended phrase: OG-21/10/2021-31635).

General assembly result notification

Article 17- (Amended: OG-23/1/2013-28537) Within forty-five days following the ordinary or extraordinary general assembly meetings (Amended: OG-21/10/2021-31635), the General Assembly Result Notification in Annex-3, which includes the original and substitute members elected to the executive and supervisory boards and other organs, shall be submitted to the local administrative authority. In the event that the statute is amended at the general assembly meeting; the minutes of the general assembly meeting, the old and new versions of the amended articles of the statute, the final version of the statute of the association, each page of which is signed by the absolute majority of the members of the executive board shall be submitted to the local administrative authority within the period specified in this paragraph (Repealed phrase: OG-9/7/2020-31180) (…).

(Repealed: OG-30/10/2011-28100) 

General assembly result notifications may also be made by a member of the executive board who is authorized by the executive board. The chairman of the executive board is responsible for the failure of making the notification.

Associations with funds shall notify the local administrative authority of the general assembly results of their funds (Amended phrase: OG-23/1/2013-28537) in the procedure specified in this article.

The compliance of the general assembly result notification and its annexes with the legislation shall be examined by the (Amended phrase: OG-9/7/2020-31180) civilsociety relations units. If any, the relevant associations shall be requested to remedy the deficiencies or faults. In the event that deficiencies and faults are not corrected or acts that constitute a criminal offense are identified, necessary legal actions shall be taken.

CHAPTER FOUR

Foreign Aid

Obligation to notify

Article 18- (Amended: OG-30/10/2011-28100) Associations, (Additional phrase: OG-9/7/2020-31180) and foreign associations, foreign foundations and non-profit organizations that are granted permission to operate under Article 5 of the Law may receive in-kind and in-cash aid from persons, institutions and organizations abroad, provided that they notify the local administrative authority in advance. Cash aids must be received through banks and the notification requirement must be fulfilled before they are used.

(Additional second paragraph: OG-9/7/2020-31180) Foreign associations, foreign foundations, and non-profit organizations are also subject to the same procedure for the declaration of funds received from the headquarters of their branches and representative offices.

(Added: OG-21/10/2021-31635) Aid to be provided abroad shall be notified to the local administrative authority by the associations before the aid is provided. Foreign associations, foreign foundations, and non-profit organizations are also subject to the same procedure for the declaration of money and in-kind aid sent to the headquarters of their branches and representative offices and abroad. These notifications are shared with the Ministry of Foreign Affairs through the Associations Information System (DERBIS). In cases of disaster or emergency, this notification can be made within thirty days from the date of the disaster or emergency. The notification regarding the aids made on different dates within the scope of a specific project can be made at a single time.

(Added: OG-21/10/2021-31635) The cash aids to be provided abroad exceeding one hundred thousand Turkish Liras or ten thousand Euros or equivalent foreign currency shall be made through banks and other financial institutions or the Post and Telegraph Organization Joint Stock Company. However, aid to countries where financial access is difficult can be made without the use of financial institutions by declaring to the customs administration with the cash declaration form in accordance with the relevant legislation. In cases where money is transferred abroad by declaration at customs, the relevant declaration shall be notified to the local administrative authority by the association within thirty days at the latest from the date of submission.

(Annex: OG-21/10/2021-31635) After the aid is carried out, the activity result notification shall be submitted to the local administrative authority within ninety days. Forms, visual materials and similar evidentiary documents demonstrating the realization of the aid provided shall be are attached to this notification.

(Annex: OG-21/10/2021-31635) The monetary amounts in Turkish Lira specified in the fourth paragraph shall be increased every year by the revaluation rate determined and announced in accordance with the Tax Procedure Law No. 213 for the previous year, effective from the beginning of the calendar year. However, amounts below one Turkish Lira shall not be taken into account in the update.

Form of notification (Amended title: OG-21/10/2021-31635)

Article 19 – (Amended:OG-23/1/2013-28537)

Associations that will receive aid from abroad (Additional phrase: OG-9/7/2020-31180) and foreign associations, foreign foundations and non-profit organizations that are granted permission to operate within the scope of Article 5 of the Law shall fill in the Notification of Receiving Foreign Aid  specified in Annex-4/A (Amended phrase: OG-21/10/2021-31635) and notify the local administrative authority.

(Added: OG-21/10/2021-31635) Associations that will provide aid abroad, foreign associations, foreign foundations and non-profit organizations that have been granted an activity permit under Article 5 of the Law shall submit the Notification of Sending Foreign Aid specified in Annex-4/B before the aid is provided and the Notification of Foreign Aid Activity Result specified in Annex-4/C after the aid is provided to the civil society relations unit where the headquarters is located.

Documents to be attached to the application form

Article 20 – (Repealed:OG-23/1/2013-28537)

CHAPTER FIVE

International Activities

Foreign activities of foundations established in Turkey

Article 21 – (Repealed: OG-30/10/2011-28100) 

Obligation of foreign foundations to obtain permission

Article 22 – (Amended first paragraph:OG-9/7/2020-31180) Foreign foundations may, with the permission of the Ministry, carry out activities or cooperate in Turkey, open representative offices or branches, establish supreme organizations, join established supreme organizations or cooperate with already established foundations, provided that such cooperation is mutual and the opinions of the Ministry of Foreign Affairs and other relevant institutions are obtained.

(Amended second paragraph: OG-21/10/2021-31635) These foundations shall be subject to the provisions of the legislation applicable to associations in their activities in Turkey.

Application by foreign foundations

Article 23 – (Amended first paragraph: OG-9/7/2020-31180) Foreign foundations shall apply to the Ministry for opening a representative office or branch office, establishing a supreme organization, joining established supreme organizations, cooperating with established foundations and operating in Turkey by submitting the Application Form for Foreign Legal Entities to Operate in Turkey and its annexes as specified in Annex 6. In addition, it is obligatory to submit the main statute containing the information in the sample statute in Annex-9/A for applications to open a representative office or branch office and in Annex-9/B for applications to operate or cooperate.

The application for cooperation can also be made by the foundation to be cooperated in our country on behalf of the foreign foundation. The application can be made directly to the Ministry or by mail.

In the new applications of foreign foundations regarding their activities in Turkey, the documents previously submitted and still valid shall not be requested again.

Examination of foreign foundation applications and permission

Article 24 – The application form and its annexes regarding the activities of foreign foundations in Turkey shall be examined by the Ministry and the deficiencies shall be remedied, if any.

After obtaining the opinions of the Ministry of Foreign Affairs (Additional phrase: OG-9/7/2020-31180) and, where necessary, other relevant institutions, the Ministry shall make the necessary evaluation and, if the evaluation is positive, the type, scope and duration of the permit shall be specified in the decision. In cases of opening representative offices and branches, establishing a supreme organization or joining supreme organizations, the permission shall be granted indefinitely. After the application is finalized, the applicant and the relevant governorate together with the form and its annexes shall be notified within ten days.

Temporary permits can be issued for a maximum period of five years. However, the Ministry may extend this period in case the period is deemed insufficient. The request for extension shall be made at least three months before the expiration of the period and shall be made in a reasoned letter. The above-mentioned procedure shall be applied for the evaluation and conclusion of the extension.

Annual declarations of foreign foundations

Article 25 – (Amended with Title: OG-9/7/2020-31180)

Foreign foundations granted an activity permit under Article 5 of the Law, by the end of each year, are obliged to submit the declaration specified in Annex-8 attached to this Bylaws regarding their activities and expenditures in that year by the end of April of the following year. This declaration shall be submitted by the representative offices or branches of foreign foundations to the governorate where the registration number is registered, and by the authorities of foreign foundations that have been granted activity or cooperation permits to the governorate where they reside. Foreign foundations whose activity or cooperation permits expire during the year shall submit the declaration specified in Annex-8 attached to the Bylaws hereby to the governorate of their place of residence within two months following the expiration of the permit. These declarations can also be submitted electronically.

Those who are obliged to submit this declaration shall send a copy of their written and visual publications regarding all kinds of activities in Turkiye to the local administrative authority where the registration number is registered, if requested.

Obligation of foreign associations to obtain permission

Article 26 – (Amended first paragraph: OG-9/7/2020-31180) Associations established in foreign countries may, with the permission of the Ministry, carry out activities or cooperate, open representative offices or branches, establish associations or supreme organizations, or join established associations or supreme organizations in Turkiye by obtaining the opinion of the Ministry of Foreign Affairs and other relevant institutions when necessary.

Foreign associations shall be subject to the provisions of the legislation applicable to associations in their activities in Turkiye.

Application of foreign associations

Article 27 – (Amended first paragraph: OG-9/7/2020-31180) Foreign associations shall apply to the Ministry for opening a representative office or branch office, establishing an association or supreme organization, joining an established association or supreme organization, and engaging in activities or cooperation in Turkey by submitting the form and annexes specified in (Annex-6). In addition, it is obligatory to submit the main statute containing the information in the sample statute in Annex-9/A for applications to open a representative office or branch office and in Annex-9/B for applications to operate or cooperate.

Applications for cooperation can also be made by the association to be cooperated in our country on behalf of the foreign association. Applications can be made directly to the Ministry or by mail.

When it is necessary to submit the documents required in relation to the permits previously granted within the framework of the activities of foreign associations in Turkey, the documents that remain valid in the new permit application are not required.

Examination of foreign association applications and permission

Article 28 – The application form and its annexes regarding the activities of foreign associations in Turkey shall be examined by the Ministry and the deficiencies shall be remedied, if any.

After obtaining the opinion of the Ministry of Foreign Affairs (Additional phrase: OG-9/7/2020-31180) and, where necessary, other relevant institutions, the Ministry shall make the necessary evaluation and, if the evaluation is positive, the type, scope and duration of the permit shall be specified in the decision. In cases of opening representative offices and branches, establishing associations or becoming a member of associations, establishing supreme organizations or joining supreme organizations, the permission shall be granted indefinitely. After the application is finalized, the applicant and the relevant governorate together with the form and its annexes shall be notified within ten days.

Temporary permits can be issued for a maximum period of five years. However, the Ministry may extend this period in case the period is deemed insufficient. The request for extension shall be made at least three months before the expiration of the period and shall be made in a reasoned letter. The above-mentioned procedure shall be applied for the evaluation and conclusion of the extension.

Annual declarations of foreign associations

Article 29 – (Amended with Title: OG-9/7/2020-31180)

Foreign associations granted an activity permit under Article 5 of the Law, by the end of each year, are obliged to submit the declaration specified in Annex-8 attached to this Bylaws regarding their activities and expenditures in that year by the end of April of the following year. This declaration shall be submitted by the representative offices or branches of foreign associations to the governorate where the registration number is registered, and by the officials of foreign associations granted activity or cooperation permits to the governorate where the place of residence is located. Foreign associations whose activity or cooperation permits expire during the year shall submit the declaration specified in Annex-8 attached to this Bylaws to the governorate where the place of residence is located within two months following the expiry of the permit. These declarations can also be submitted electronically.

Those who are obliged to submit this declaration shall send a copy of their written and visual publications regarding all kinds of activities in Turkiye to the local administrative authority where the registration number is registered, if requested.

Provisions applicable to non-profit organizations

Article 30 – The provisions of this Bylaws applicable to foreign associations shall also apply to the activities to be carried out in our country by non-profit organizations other than associations and foundations established abroad.

CHAPTER SIX

Books and Records

Bookkeeping principles

Article 31 – (Amended paragraph: OG-1/6/2012-28310) Associations shall keep books on the operation account method. However, associations with public benefit status and associations whose annual gross revenues exceed one million five hundred thousand (Amended phrase: OG-21/10/2021-31635) Turkish Liras (Amended phrase: OG-9/7/2020-31180) shall keep books on the balance sheet basis starting from the following accounting period.

(Additional paragraph:OG-30/10/2011-28100) In the event that associations with branches keep books on the balance sheet basis, the branches of these associations shall also keep books on the balance sheet basis, regardless of the limits specified in the first paragraph. In any case, it is obligatory for associations and their branches to keep books on the same basis.

Associations that keep books on the operation account method may keep books on the basis of balance sheet with the decision of the executive board, regardless of the above-mentioned limit.

If the associations that have switched to the balance sheet basis fall below the above-mentioned limit in two consecutive accounting periods, they may return to the operation account method as of the following year.

Associations having commercial enterprises shall also keep books for their commercial enterprises in accordance with the provisions of the Tax Procedure Law.

Books to be kept

Article 32 – (Amended:OG-9/7/2020-31180)

Associations shall keep the following books.

a) The books to be kept on the operating account method and the principles to be followed are as follows:

1) Resolution Book: The resolutions of the executive board are written in this book in order of date and number and the resolutions are signed by the members attending the meeting.

2) Member Registration Book: The identity information of those who enter the association as members, their entry and exit dates are recorded in this book. The amount of entrance and annual dues paid by the members can be recorded in this book.

3) Document Record Book: Incoming and outgoing documents are recorded in this book with date and sequence number. Originals of incoming documents and copies of outgoing documents are filed. Documents received or sent via electronic mail are kept by printing them out.

4) Operation Account Book: Revenues received and expenses incurred on behalf of the association are clearly and regularly recorded in this book.

b) The books to be kept on the balance sheet basis and the principles to be followed are as follows:

1) The books registered in subparagraphs 1, 2 and 3 of paragraph (a) shall also be kept by associations keeping books on the balance sheet basis.

2) Journal and General Ledger: The method of keeping and recording of these books shall be conducted in accordance with the principles of the Tax Procedure Law and the Accounting System Implementation General Communiqués issued pursuant to the authorization given by this Law to the Ministry of Treasury and Finance.

Among the books listed above, the journal, general ledger and, if kept, the inventory book may be kept electronically within the framework of the procedures and principles specified in the communiqués issued by the Ministry of Treasury and Finance and the Ministry of Commerce regarding their electronic keeping, provided that they do not contradict the provisions of this Bylaws, and other books may be kept electronically using software created or permitted by the Ministry.

Registration procedure

Article 33 – The books and records to be kept in accordance with this Regulation must be in Turkish. Books shall be written with ink pen.

Books may also be kept in computer environment. However, the books to be kept in forms or continuous forms may be used after each page is numbered and approved before they are used. After the approved pages are used, they are turned into a ledger and kept.

Mistakes made in journal entries can only be corrected according to accounting rules. In the event that numbers and writings are written incorrectly in other books and records, corrections can only be made by crossing out the wrong number and writing so that it can be read, writing the correct one on the top or side or in the account to which it relates. In the event that the wrong number and writing is crossed out, it shall be initialed by the person who crossed out this number and writing.

An entry in the books cannot be rendered illegible by scraping, scratching or erasing.

Except for the part of the resolution book left for signature at the end of the page, the lines of the books cannot be left blank or skipped without crossing out. In bound notebooks, notebook pages may not be torn from the binding. The order of the certified form or continuous form sheets may not be disrupted and torn.

Documents belonging to associations are numbered in accordance with their order of recording in the ledger and are filed and stored.

Time of registration

Article 34 – Transactions shall be recorded in the books on a daily basis. However, income and expenditure records;

a) Transactions must be recorded within a period of time that will not disrupt the accounting order and security in accordance with the volume and requirements of the operation. Such records shall not be delayed for more than ten days.

b) In associations that keep their records on the basis of documents bearing the signature and initials of authorized supervisors, such as accounting slips and payrolls, the recording of transactions in these documents shall be deemed to be recorded in the ledger. However, these records do not allow transactions to be transferred to the main books later than forty-five days. In case the books of the association are requested for audit purposes, it is obligatory to process the records without waiting for the expiration of the forty-five-day period.

Account period

Article 35 – The accounting period of associations shall be a calendar year. The accounting period starts on January 1 and ends on December 31. For newly established associations, the accounting period starts on the date of establishment and ends on December 31.

(Additional paragraph: OG-16/3/2018-30362) Upon request, the Ministry of Interior may allow sports clubs registered by the General Directorate of Sports (except for their economic enterprises that are obliged to keep books in accordance with tax laws) to use an accounting period covering different dates.

Certification of books

Article 36 – (Amended: OG-9/7/2020-31180)

Associations that will use the books written in this Regulation, except for the books to be kept in electronic media, shall have them certified by the provincial directorate or notary public before they start using them. The use of these books shall continue until the pages are finished and interim certification of the books shall not be made. However, the Journal Book shall be recertified every year in the last month preceding the year in which it will be used. It is not compulsory to have the General Ledger certified.

A separate certification number is given for each certified book. The Certification Annotation Form, which includes the name of the association, registry number, place of residence, type of book, how many pages the book consists of, date of certification, certification number, official seal and signature of the certifying authority and whose form is specified in (ANNEX-11), is filled in and pasted on the first page of the book and the corners are sealed by the certifying authority. The last page of the ledger shall be sealed and signed by the certifying authority, indicating the number of pages of the ledger, date and number of certifications.

Each page of the ledgers shall be checked to ensure that they are numbered in sequence and sealed.

The provincial directorate records the information regarding the books it has certified in the Certification Book, an example of which is in Annex-12, which is kept electronically.

Confirmation Ledger

Article 37 – (Repealed: OG-9/7/2020-31180) 

Income and expenditure documents

ARTICLE 38 – (Amended: OG-23/1/2013-28537) (1)

Association revenues are collected with a receipt. In the event that the Association’s revenues are collected through banks, documents such as bank receipts or account statements issued by the bank shall replace the receipt.

Expenditures of the Association are made with expenditure documents such as invoices, retail sales receipts, self-employment receipts. However, for payments within the scope of Article 94 of the Income Tax Law dated 31/12/1960 and numbered 193, an expense voucher is issued in accordance with the provisions of the Tax Procedure Law dated 4/1/1961 and numbered 213. For payments that are not within this scope, documents such as Expense Receipt or bank receipt in Annex-13 are used as expenditure documents.

Free goods and service deliveries to be made by associations to individuals, institutions or organizations are made with the In-Kind Aid Delivery Document in Annex-14. Free goods and service deliveries to be made by individuals, institutions or organizations to associations are accepted with the In-Kind Donation Receipt Document in Annex-15.

These documents shall be printed by the associations in the form and size shown in Annex-13, Annex-14 and Annex-15, in binders consisting of fifty original and fifty stub sheets, bearing consecutive serial and sequence numbers, self-carbonized, or in the form of forms or continuous forms to be printed through electronic systems and writing machines. The documents to be printed in form or continuous form must be of the specified quality. (Additional sentence: RG-9/7/2020-31180) In-kind donation receipt documents may also be issued electronically using software created or permitted by the Ministry, provided that they contain the information specified in (Annex-15). These documents shall be kept in the electronic system of the Directorate General.

The number of documents printed, and their serial and sequence numbers must be notified to the local administrative authority by the printing houses within fifteen days. (Additional sentence: RG-9/7/2020-31180) This notification can also be made electronically through the Associations Information System (DERBIS).

Retention period

Article 39 – Except for the books, the receipt documents, expenditure documents and other documents used by the associations shall be kept for 5 years in accordance with the number and date order in the books in which they are recorded, without prejudice to the periods specified in special laws.

Statement of business account

Article 40 – Associations that keep records on the basis of operating account shall prepare a “Statement of Business Account” at the end of the year (December 31) as shown in (Annex-16).

Reporting on balance sheet basis

Article 41 – It is sufficient for associations that keep books on balance sheet basis to prepare the balance sheet and income statement at the end of the year (December 31), (Additional phrase: RG-9/7/2020-31180) based on the Accounting System Implementation General Communiqués published by the Ministry of Treasury and Finance.

CHAPTER SEVEN

Income and Expenditure Procedure

Format of receipts

Article 42 – The Receipt Documents to be used in the collection of the revenues of the Association shall be printed in the format and size shown in (ANNEX- 17) by the decision of the Board of Directors. The receipt documents shall be issued in the form of binders consisting of fifty original and fifty stub sheets with self-carbonized sheets bearing consecutive serial and sequence numbers, or in the form of forms or continuous registration forms printed through electronic systems and writing machines. The receipt documents to be printed in form or continuous form must be of the specified quality. The stub part of the receipt document volumes may be printed in two copies. However, it is obligatory to keep one copy of the stub leaf in the binder stub and the other one among the accounting documents.

(Additional paragraph:RG-9/7/2020-31180) Receipt documents may also be issued electronically using software created or authorized by the Ministry, provided that they contain the information specified in (Annex-17). These documents shall be kept in the electronic system of the Directorate General.

Printing and control of receipt documents 

Article 43 – The serial and sequence numbers of the printed receipt documents and other printing works shall be checked by the treasurer member. The binders or forms that are found to be erroneous in the control shall be returned and new ones shall be printed in the same amount. The receipt documents are received from the printing house by the treasurer member with a report.

It is obligatory for the printing houses to notify the local administrative authority within fifteen days of the number, serial and sequence numbers of the printed receipt binders or forms printed for printing through electronic systems and printing machines. (Additional sentence: RG-9/7/2020-31180) This notification can also be made electronically via the Associations Information System (DERBIS).

(Amended phrase: RG-9/7/2020-31180) Civil society relations units check the information about the receipt certificates notified by the printing houses and record the name of the relevant association and printing house, the number of receipt certificate volumes, starting and ending numbers and serial numbers on a line of the Receipt Certificate Volumes Tracking Book (Annex-18).

Receipt documents printed in the format of forms or continuous forms shall also be grouped in such a way that they contain fifty original and fifty stub sheets with starting and ending numbers and shall be recorded according to the above-mentioned procedure.

(Amended paragraph: RG-23/1/2013-28537)[1] The Receipt Document Binders Tracking Book shall be kept in electronic environment. (Repealed sentence: RG-9/7/2020-31180) (…)

Storage of receipt documents (Amended title:RG-9/7/2020-31180)

Article 44 – (Amended first paragraph: RG-9/7/2020-31180) The printed receipts shall be received from the printing house by the treasurer member of the association accompanied by a record. The treasurer member of the association is responsible for the delivery of these receipts to the persons authorized to collect money on behalf of the association and for the storage of blank and used receipts. The receipt documents shall be handed over between the old and new treasurers with a record.

(Repealed second paragraph: OG-9/7/2020-31180)

The unused leaves of the receipt documents returned for any reason even though they are not used in their entirety shall be identified and recorded by the treasurer and the person returning them.  The volumes of receipt documents returned in this manner can be given to another person responsible for revenue collection, or they may be rendered unusable by writing ‘İPTAL’ across the pages in large, visible letters.

The receipt documents printed in the format of forms or continuous forms shall also be grouped in such a way that they contain fifty original and fifty stub sheets with starting and ending numbers and shall be recorded and used in accordance with the above-mentioned procedure.

(Mülga fıkra:RG-23/1/2013-28537)(1)

Use of certificates of receipt

Article 45 – Receipt documents are provided to those who hold the duty and authority of revenue collection, by treasurer members, against signatures. After they are used, they are taken back with signatures. (Repealed sentence: RG-9/7/2020-31180) (…)

The receipt documents shall be filled in legibly with a hard or pointed ballpoint pen with fixed coloring, without erasure or scratching. The original leaf is torn off and given to the payer, and the stub is left in the binder. If a mistake is made during editing, the incorrect document leaf is not given to the payer. The phrase “İPTAL” is written on the original and stub leaves and both are left in the binder without being torn off.

The receipt documents printed in the format of forms shall be filled in through electronic systems and the original shall be given to the payer; the copy shall be kept in the file.

(Additional paragraph:RG-9/7/2020-31180) The receipt and expenditure documents stipulated in this regulation shall be issued by filling in all the information in the documents shown in the examples annexed to the regulation and signed by the relevant persons.

Authorization certificate

ARTICLE 46 – (Amended Article: OG-23/1/2013-28537)(1)

Except for the main members of the board of directors (Additional phrase: RG-21/10/2021-31635) and those appointed as representatives according to Article 24 of the Law, the person or persons who will collect income on behalf of the association are determined by the decision of the board of directors, specifying the period of authorization. The Authorization Certificate in Annex-19, which contains the clear identity, signature and photographs of the persons who will collect income, is issued in duplicate by the association and approved by the chairman of the board of directors of the association. The actual members of the board of directors may collect income without an authorization certificate.

The duration of the authorization certificates shall be determined by the board of directors for a maximum of one year. In cases such as the expiration of the authorization document’s duration, the departure from the position by the individual for whom the authorization document was issued, their death, termination of their employment or duties, determination of the association’s voluntary dissolution, or its termination, the authorization documents that have been issued must be handed over to the association’s board of directors within one week. In addition, the authorization to collect income can be revoked at any time by the decision of the board of directors. 

Delivery of revenues

Article 47 – (Amended first paragraph: OG-9/7/2020-31180) Persons authorized to collect income on behalf of the association shall deliver the money they collect to the treasurer of the association within thirty days or deposit it into the bank account of the association. However, those whose collections exceed 5,000 Turkish Liras shall deposit the money they collect into the bank account of the association within two business days at the latest without waiting for the thirty-day period.

The amount of money that can be kept in the Association’s safe deposit box is determined by the Board of Directors, taking into account the needs.

CHAPTER EIGHT

Being Counted as a Public Benefit Association

Being considered a public benefit association

Article 48 – Associations working in the public interest shall be determined by the proposal of the Ministry and the decision of the President of the Republic upon the opinion of the Ministry of Treasury and Finance and, if any, the relevant ministries (Additional phrase: RG-9/7/2020-31180).

Conditions to be sought for public interest

Article 49 – In order for an association to be recognized as working for the public benefit, the following conditions must be met:

a) The association must have been active for at least one year.

b) Within the last year, purchase and sale transactions exceeding 200,000 Turkish Liras (Amended phrase: RG-9/7/2020-31180) must be conducted in compliance with competitive conditions.

c) Its purpose and the activities carried out by it must be of a nature that will produce solutions to the needs and problems of the society at local, national or international level and contribute to social development, apart from its members (Amended phrase: RG-9/7/2020-31180),

d) At least half of the income obtained during the year must be spent for this purpose

e) Its assets and annual income must be sufficient to realize the purpose specified in its statute.

This situation may be determined by a report issued by the Ministry’s associations auditors. Associations that are found not to meet these qualifications may not reapply for a public benefit decision before three years have elapsed from the date of this determination.

Application and required documents

Article 50 – (Amended:OG-30/10/2011-28100)

Associations wishing to be recognized as public benefit associations shall submit their applications to the local administrative authority with the following annexes.

a) The report of the association in terms of public benefit; about its activities, the services it has performed and the works planned to be done in the future,

b) List of movable and immovable properties of the Association,

c) A copy of the decision taken by the board of directors to be considered as a public benefit association.

Evaluation of the application

Article 51 – (Amended sentence: OG-30/10/2011-28100) Requests to be considered as associations working in the public interest shall be sent to the Ministry within one month together with the opinion of the governorate. In the opinion of the governorate, it shall be clearly stated whether the purpose and activities of the association are of a nature and extent to yield results beneficial to the society and whether it can be considered as an association working in the public interest.

After the opinion of the relevant ministries and (Additional phrase: RG-9/7/2020-31180) the Ministry of Treasury and Finance is taken, the association is deemed to be an association working for public benefit upon the proposal of the Ministry and the decision of the President of the Republic (Amended phrase: RG-9/7/2020-31180).

(Amended third paragraph: RG-9/7/2020-31180) The Ministry shall notify the relevant governorship of the decision to be considered as an association working for public benefit and the governorship shall notify the applicants.

Loss of public benefit association status

Article 52 – If it is understood that the associations working in the public interest lose these qualifications as a result of the audits; (Additional phrase: RG-9/7/2020-31180) the decision to be considered as associations working in the public interest shall be canceled upon the proposal of the Ministry and the decision of the President of the Republic, taking the opinion of the Ministry of Treasury and Finance and the relevant ministries, if any. The result shall be notified to the relevant governorship by the Ministry and notified to the relevant association by the governorship (Amended phrase: RG-9/7/2020-31180).

CHAPTER NINE

Words to be used with permission

Obtaining permission

Article 53 – In the names of associations; the words Türk, Türkiye, Milli, Cumhuriyet, Atatürk, Mustafa Kemal (Additional phrase: RG-21/10/2021-31635), Şehit, Gazi and the words formed by the suffixes brought to the beginning and end of these words can be used with the permission of the Ministry by obtaining the opinion of the relevant ministries.

(Amended second paragraph:RG-23/1/2013-28537)(1) The following conditions are sought for associations that will apply for permission:

a) Be in operation for at least one year,

b) Its purpose and the activities and services it has undertaken to realize this purpose and the work it intends to do in the future are of a nature that will give beneficial results to the society apart from its members,

c) Having the highest number of members among associations with similar purposes,

ç) Documenting at least three projects or activities carried out nationally or internationally in the last three years outside its own members,

d) Having branches or representative offices in at least three provinces other than the province of its domicile,

e) A decision has been taken on this issue in the general assembly of the association.

Application

Article 54 – Associations applying for permission shall submit their applications to the (Repealed phrase: RG-30/10/2011-28100) (…) local administrative authority together with the following documents.

a) (Repealed: OG-30/10/2011-28100)

b) Association member list,

c) A report on the activities of the Association, the services it has rendered, and the work planned to be done in the future,

d) A copy of the decision taken by the general assembly for the use of words subject to authorization.

Permission

Article 55 – (Amended paragraph: OG-30/10/2011-28100) The relevant governorship, after conducting the necessary research on the request, shall send the permit request to the Ministry within one month together with the opinion of the governorship.

The Ministry shall make the necessary examination and decide on the application after taking the opinion of the relevant ministries when necessary. The result shall be notified to the relevant governorship by the Ministry and the relevant association shall be informed by the governorship.

CHAPTER TEN

Locals

Facilities (premises/ local halls/ locale)

Article 56 – A facilities (premises/ local halls/ locale) is established with the permission of the local administrative authority to meet the social needs of association members. Associations do not open a facility (premises/ local halls/ locale) jointly with another association, natural person, or legal entity. Except for federations and confederations, a prerequisite for opening a facility (premises/ local halls/ locale) is that the association has been active for at least one year. Child associations cannot open facilities (premises/ local halls/ locale).

Places Where Facilities (premises/ local halls/ locale) Cannot be Established

Article 57 – Facilities (premises/ local halls/ locale) are not allowed to be established in the following places:

a) Locations where dangerous materials like firearms are produced, sold, used, and stored, as well as explosive, flammable, and combustible materials, and gas filling stations,

b) (Amended: RG-9/7/2020-31180) Places of worship,

c) Within a distance of less than one hundred meters from preschool, primary, and secondary official and private school buildings, as well as educational institutions attended by individuals in need of special education (Added provision: RG-9/7/2020-31180) and places of worship,

d) Buildings housing courses, study centers, and dormitories for primary and secondary school students,

e) Places where intervention and assistance services like firefighting and ambulance services cannot be easily accessed,

f) In independently divided sections of buildings,

g) Places where public security and order maintenance are compromised,

h) On fixed or movable land, sea, air, and any kind of transportation vehicles.

An association may open a facility (premises/ local halls/ locale) in the building located in its place of residence. However, the interior entrance of the place opened as a facility (premises/ local halls/ locale) must be separate from other independent sections, rooms, or similar areas, and it must not have doors leading to them.

Application

Article 58 – For facilities (premises/ local halls/ locale) to be opened in provincial centers, an application is made to the governorate, and for facilities (premises/ local halls/ locale) to be opened in districts other than those within the metropolitan municipality boundaries, including districts within the boundaries of metropolitan municipalities, applications are made to the district governorship (Deleted phrase: RG-9/7/2020-31180) (…). The documents specified below are attached to the applications.

a) A copy of the board of directors’ decision regarding the opening of the facilities (premises/ local halls/ locale),

b) (Amended: RG-30/10/2011-28100) A declaration (Deleted phrase: RG-9/7/2020-31180) signed by the association president regarding whether the property owner or lessee of the place to be opened as a facilitiy (premises/ local halls/ locale) is the main real estate for residential, business, or commercial purposes, whether it is within the boundaries of the municipality and the contiguous area,

c) For properties indicated as residential in the title deeds of the main real estate, a copy of the unanimous decision of apartment owners is required. For buildings where both residential and business areas coexist, the approval of all residential property owners and the majority approval of business property owners are needed. In the case of commercial complexes, a copy of the decision of the board of directors is required.

d) For associations; a building use (habitation) permit for facilities (premises/ local halls/ locale) to be opened within the boundaries of the municipality and the contiguous area, and a document indicating that there is no obstacle to the use of the relevant location as a facility (premises/ local halls/ locale) if this document is not available; for facilities outside these areas, a document indicating that there is no obstacle to use as a facility (premises/ local halls/ locale) to be obtained from the Ministry of Environment and Urbanization (Amended phrase: RG-9/7/2020-31180).

Applications that are incomplete or not compliant with regulations will not be evaluated, and a thirty-day extension period is granted for the completion of deficiencies. If the deficiencies are not completed at the end of this period, the application will be dismissed.

If the location of the opened facilities (premises/ local halls/ locale) is changed, the procedures listed above shall be repeated.

Permission

Article 59 – The affairs and operations of facilities (premises/ local halls/ locale) to be opened in provincial centers are carried out by provincial directorates (Amended phrase: RG-9/7/2020-31180), and the affairs and operations of facilities (premises/ local halls/ locale) to be opened in other districts are carried out by civil society relations units of the district directorates (Amended phrase: RG-9/7/2020-31180). In districts within the boundaries of metropolitan municipalities, these tasks are carried out by the registry affairs directorates of the district governorships. It is requested that the location and the building’s compliance with fire safety, health, and environmental standards are examined by the municipality for facilities (premises/ local halls/ locale) opened locally, and by law enforcement authorities for the maintenance of public security and order. In cases deemed necessary, additional inspections may be requested from relevant institutions and organizations.

Associations with positive results in their application documents and inspections are granted permission to open and operate facilities (premises/ local halls/ locale) by the local administrative authority. The terms of operation are specified in the facilities (premises/ local halls/ locale) opening and operating certificate. A copy of the Facility (premises/ local halls/ locale) Opening and Operating Certificate (Annex-20), issued in duplicate, is given to the relevant association; the other copy is kept in the association’s file at the provincial directorate (Amended phrase: RG-9/7/2020-31180).

A sign indicating which association the facility (premises/ local halls/ locale) belongs to, with the phrase “…… Association Facility (premises/ local halls/ locale) ” written on it, with dimensions of at least 50×75 cm, and a sign with the phrase “Non-members are not allowed” with dimensions of at least 20×30 cm must be displayed prominently and visibly outside.

After the facility (premises/ local halls/ locale) opening and operating certificate is issued, within fifteen days (Amended phrase: RG-9/7/2020-31180), the civil society relations units, the law enforcement authority, the municipality, the tobacco and alcohol authority for those allowed to serve alcoholic beverages, and the tax office to which the association is affiliated are notified of the opening of the facilities (premises/ local halls/ locale). Law enforcement authorities prevent the operation of facilities that are opened without permission based on this information.

Responsible manager

Article 60 – For each association’s facility (premises/ local halls/ locale), a responsible manager is appointed by the board of directors and notified to the local administrative authority. The responsible manager is responsible for the operation of the association’s facility (premises/ local halls/ locale) in compliance with regulations and permits. Changes in the responsible manager are reported to the local administrative authority within fifteen days.

The facility (premises/ local halls/ locale) manager is appointed by the board of directors as a paid or honorary position. It is not a requirement for them to be a member of the association. The operation of the facility (premises/ local halls/ locale) may also be assigned to a facility (premises/ local halls/ locale) manager appointed by the association and, if necessary, to a trustee.

Consumption of Alcoholic Beverages and Live Music Performance (Amended section title: RG-23/1/2013-28537)

Article 61 – (Amended paragraph: RG-23/1/2013-28537)(1) The consumption of alcoholic beverages in association facilities (premises/ local halls/ locale) is subject to the approval of the local administrative authority. However, for alcoholic beverage permission to be granted, the association’s facilities (premises/ local halls/ locale) must be located in an area designated for alcohol consumption. Alcoholic beverages cannot be served or consumed in facilities of associations that cannot obtain or have had their alcoholic beverage sales licenses revoked from competent authorities.

Permission is not granted for the consumption of alcoholic beverages in social facilities or facilities (premises/ local halls/ locale) of youth, sports, or youth and sports clubs.

In facilities (premises/ local halls/ locale) where the consumption of alcoholic beverages is allowed, the service of alcoholic beverages can only take place within the approved area. Serving alcoholic beverages on sidewalks, road edges, or pedestrian sidewalks, whether sitting or standing, is not allowed.

(Additional paragraph: RG-23/1/2013-28537)(1) In association facilities (premises/ local halls/ locale), upon measurement and assessment in terms of public peace, tranquility, and public rest, and subject to the approval of the local administrative authority, permission may be granted for live music performance. The live music permission is not recorded on the Facility (premises/ local halls/ locale) Opening and Operating Certificate. However, it is kept on the premises to be shown to officials upon request.

(Additional paragraph: RG-23/1/2013-28537)(1) In places where live music permission is granted, if broadcasts are made outside the designated hours or in a manner that disrupts public peace and tranquility beyond the sound levels specified in the relevant legislation, the permission will be revoked. These conditions are communicated to the association when live music permission is granted.

(Additional paragraph: RG-23/1/2013-28537)(1) Association officials or the responsible managers mentioned in Article 60 ensure that live music broadcasts, either live or through electronic devices, do not exceed the designated hours and that the required warning signs are displayed.

Personnel in Facilities (premises/ local halls/ locale)

Article 62 – Individuals under the age of 18 cannot be employed in facilities (premises/ local halls/ locale) where the consumption of alcoholic beverages is permitted. An identification card bearing the signature of the association’s board of directors’ chairman is issued for personnel working in the facilities (premises/ local halls/ locale). Personnel must carry this identification card visibly when in the facilities (premises/ local halls/ locale) and present it during inspections.

Local Regulations

Article 63 – Association facilities (premises/ local halls/ locale) are operated in accordance with the regulations prepared by the boards of directors as stipulated in this regulation. The local regulations must specify the following matters:

a) Working conditions of the facility,

b) Duties and powers of the local manager,

c) Activities and services to be conducted in the association facility (premises/ local halls/ locale),

d) Ways in which association members and guests can benefit from the facility,

e) Whether alcoholic beverages will be consumed in the facility, and if so, the conditions and manner of consumption,

f) Arrangements and conditions for allocating the facility for conferences, seminars, meals, engagements, weddings, and similar events of association members.

Utilization of the Facility

Article 64 – Members who will benefit from the facility are given a local identity card bearing the date and number of the membership admission decision and the signature of the association president. Members are obligated to carry this identity card on them and present it during inspections while inside the facility.

Only members of the association are allowed to enter the facility. However, guests accompanying members can be admitted to the facility. Guests must carry their guest cards visibly on them while inside the facility.

Inspection of the Facilities

Article 65 – The provincial administrative authority can inspect whether association facilities (premises/ local halls/ locale)are operated in accordance with the conditions stipulated in the opening and operation license. The inspection of the facilities is carried out jointly by the units responsible for (Amended: RG-9/7/2020-31180) civil society relations and law enforcement agencies. Prior notification and conduction of inspections during working hours are not required for local inspections.

Temporary Suspension of Activities

Article 66 – (Amended clause: RG-23/1/2013-28537) Facilities that are found to engage in gambling, unauthorized alcohol consumption, reach the status of a public place, or violate the provisions of the local regulations specified in Article 63 or other procedures and principles regarding these facilities as stated in this regulation, can be temporarily suspended by the provincial administrative authority for a period not exceeding thirty days.

(Second amendment: RG-9/7/2020-31180) In case facilities are temporarily suspended three times within a year due to the actions specified in this article, their permits are revoked by the provincial administrative authority.

Cancellation of Facility Opening and Operation Permit

Article 67 – If, as a result of inspections, it is determined that illegal drugs are manufactured, sold, used, or possessed; firearms are possessed or sold in violation of Law No. 6136; or activities contrary to public safety and public morals are conducted, the opening and operation permits of the facilities of those found guilty are canceled by the provincial administrative authority.

Additionally, in cases where acts constituting crimes are committed, the investigation documents are immediately sent to the Public Prosecutor’s Office.

(Additional clause: RG-23/1/2013-28537) The applications for opening a facility (premises/ local halls/ locale)of associations whose permission to open and operate a facility (premises/ local halls/ locale) has been revoked shall not be examined until one year has elapsed from the date of revocation.

Implementation of Temporary Suspension Decision

Article 68 – The decision of temporary suspension is implemented within the following framework:

a) The decision is communicated to the association’s board of directors and the local manager. A period of no more than two days is given for the implementation of the decision. During the communication, it is indicated that the president of the association’s board of directors or a designated board member and the local manager must be present when the sealing is performed.

b) Permission is granted to remove personal belongings and goods that may deteriorate during the period when the facility is closed.

c) The facility’s windows and other doors are closed, and the entrance doors of the facility are sealed.

d) In the minutes prepared regarding the implementation of the decision, the date of the temporary suspension decision, its reason and duration, as well as the date and time of the sealing process are specified and signed by those present. If those present refrain from signing, this situation is noted in the minutes.

After the expiration of the period, when the facility that has been temporarily suspended is reopened, the opening date and time are indicated, and the opening and handover report is signed by the president of the association’s board of directors or a designated board member and the local manager.

Reopening Before the Expiry of the Period

Article 69 – If the lawsuit filed against the decision of temporary suspension results against the administration, the facility is reopened by preparing a record. Provincial administrative authorities cannot reopen facilities that have been temporarily suspended before the expiry of the period, except for court decisions. If facilities that are temporarily suspended are reopened before the expiry of the period, their opening and operation permits are revoked by the provincial administrative authority.

Unauthorized facilities (premises/locale)

Article 70- Any facilities (premises/ local halls/ locale) that are opened without obtaining a permit, or that are being operated despite the revocation of the permit, or that have been temporarily banned from operation but opened before the expiration of the temporary closure period imposed shall be closed down by the law enforcement officers.

Measurement of distance

Article 71- In measuring the distance between pre-school education, primary and secondary education public and private school buildings and institutions where individuals in need of special education attend and places where it is permitted to open a facility (premises/ local halls/ locale), the garden gates of the buildings and facilities, if any, or the building gates, if not; if there is more than one gate, the nearest one is taken as basis.

In the measurement of the distance of one hundred meters, the shortest distance that can be followed according to the pedestrian rules by using the pedestrian road over the existing streets and roads shall be taken into consideration. (Amended second sentence: RG-23/1/2013-28537)(1) The local administrative authority issuing the Permit to Open and Operate a Facility (premise/locale) is authorized to make these determinations.

CHAPTER ELEVEN

Fund

Conditions for setting up a fund

Article 72- Associations may meet their members’ essential needs such as food, clothing and other goods and services and short-term credit needs by establishing Funds, provided that they do not distribute dividends to their members and do not transfer money to their members under income, interest or any other names.

In order for associations to establish a Fund, followings are required to be fulfilled:

a) There is a clear provision in the statute of the association that a Fund will be established,

b) A decision has been taken by the general assembly of the association to establish a Fund

Fund membership

Article 73- The Funds established by associations shall not accept members other than the members registered in the headquarters and branches of the relevant association. Becoming a member of the funds is voluntary.

Acceptance as a member of the Fund shall be upon the decision of the board of directors of the Fund.

Fund directive

Article 74- Each Fund shall have a Fund directive prepared by the board of directors of the association and approved by the general assembly. (Amended phrase: OG-23/1/2013-28537)(1) The following matters must be specified in these directives.

a) The name of the Fund,

b) Operation subjects of the Fund,

c) Conditions for becoming a member, leaving membership and dismissal,

d) Form of establishment, time of convening, duties and powers of the general assembly of the Fund,

e) The number of original and substitute members of the board of directors of the Fund, how they will be elected, their duties and powers,

f) The number of original and substitute members of the board of auditors of the Fund, how they will be elected, their duties and powers,

g)  Determination and collection method of the entrance and membership dues (fee) to be collected from the members,

h) The funds (reserves) to be established by the Fund, the conditions for participation in these funds (reserves), the principles of benefiting from the funds, the amount and rates of the aids to be made from the funds,

ı) Conditions for members to leave or to be removed from the Fund,

j) Principles and procedures for the liquidation and return of money and rights accumulated in funds,

k)  Principles and procedures on the utilization of the funds accumulated in the funds, principles on the use of interest, profit, dividends and other values to be obtained from the funds to be operated,

l)   Microcredit and other lending principles and procedures,

m)  In case it is decided to dissolve the fund, the principles of liquidation of assets.

The service fee or interest rates to be requested from microcredit and other borrowers shall be determined by the decision of the Board of Directors.

Activation of the Fund

Article 75- A copy of the Fund directive adopted by the general assembly of the association, each page of which is signed by the members of the board of directors, shall be submitted to the local administrative authority by the president of the association within forty-five days following the general assembly meeting (Amended phrase: RG-21/10/2021-31635).

It is obligatory to convene the Fund general assembly and form the organs of the Fund within six months following the notification of the Fund directive to the local administrative authority. Until the formation of the organs of the Fund, the board of directors of the association is authorized to carry out the operations of the Fund. The first general assembly of the Fund shall convene upon the call of the board of directors of the association.

Fund organs

Article 76- It is an obligation for each Fund to have the organs given below:

a) General Assembly,

b) Board of Directors,

c) Board of Auditors,

The number of original and substitute members of the board of directors and auditors of the Fund cannot be less than three. The board of directors and auditors of the Fund shall be elected among the Fund members.

Fund general assembly

Article 77- The general assembly of the Fund shall be composed of the members of the Fund who have the right to participate in the general assembly. In case the number of members is too many or the members reside in different residential areas, how they will be represented in the general assembly shall be regulated in the Fund directive which is regulated by the Article 74 (Amended phrase: OG-23/1/2013-28537)(1). In the matters of calling the general assembly for a meeting, the agenda and place of the meeting, the quorum for meeting and decision, and the announcement of the decisions to the members the provisions of the statute of the association to which the Fund is affiliated that regulate these matters shall apply.

Legal status of Funds

Article 78 – Funds are subsidiary organizations of associations; they do not have legal personality.

Based on the authorization given by the board of directors of the association, the board of directors of the Fund may represent the Fund before the courts and administrative authorities in matters related to the Fund and may make all kinds of legal disposals in relation to the Fund.

Assets of the Fund

Article 79 – All properties and rights of the Fund shall be deemed to be the property of the association. Immovables shall be registered in the name of the association and the right to use them shall be transferred to the Fund.

Crimes committed against these properties shall be deemed to have been committed against the property of the association and those who commit crimes against the property of the Fund shall be punished as those who commit crimes against the property of the association.

Audit of Fund

Article 80 – The general assembly, board of directors or board of auditors of the association to which the Fund is affiliated may audit the Fund at any time. The boards of auditors of the association and the Fund are responsible and authorized to audit the accounts and activities of the Fund at least once a year. The results of the audit are presented in a report to the general assembly of the Fund and to the general assembly of the association when it convenes.

The management places, sales points, books, accounts and transactions of the Funds may be audited at any time by the Ministry or the authorized local administrative authority. This audit shall be conducted by officers or officials other than members of law enforcement officers to be assigned.

During the audit, it is obligatory to show all kinds of books, documents and transactional writings requested by the officers in charge to the auditors and to provide certified copies upon request.

Income of the Funds

Article 81 – The income of the Funds are as follows:

a) Entrance fee to be collected only once from the members,

b) Membership dues,

c) Profits gained from economic activities,

d) Service fee or interest income to be received from loans granted to members,

e) Interest on the funds (reserves) deposited in the bank,

f)  Monies that are not known to whom or where they belong and are recorded as income after being held in escrow for at least one year,

g) Aid and donations,

h) Borrowing,

ı) Other revenues.

Books to be kept by the Funds

Article 82- Funds are obliged to keep the following books:

a) Decision book: The decisions of the boards of directors are written in this book in order of day and number. The decisions are signed by the members attending the meeting.

b) Member registration book: The identities and entry dates of those who enter the Fund as members are recorded in this book.

c) Document record book: Incoming and outgoing documents related to the management of the Fund are recorded in this book in order of day and number. Originals of incoming documents and copies of outgoing documents are filed.

d) Fixtures book: The fixed assets of the Fund are recorded in this book by indicating the date of purchase and their value.

e) Journal book, general ledger and inventory book: incomes received, and expenses incurred on behalf of the Fund and inventory records are clearly and regularly recorded in these books. Funds shall keep books on balance sheet basis. The method of keeping and recording of these books shall be made in accordance with the principles of the Tax Procedure Law and (Amended phrase: RG-9/7/2020-31180) the Accounting System Implementation General Communiqués issued pursuant to the authorization granted to the Ministry of Treasury and Finance by this Law.

The books listed in this article and other books deemed appropriate to be kept by the Fund must be approved by (Amended phrase: RG-9/7/2020-31180) the civil society relations unit or notaries.

Other principles and procedures specified in the sixth and seventh chapters of this Bylaw shall also apply to the Funds.

(Additional paragraph:OG-9/7/2020-31180) The journal, general ledger and inventory book among the above-mentioned books may be kept in electronic environment within the framework of the procedures and principles specified in the communiqués issued by the Ministry of Treasury and Finance and the Ministry of Trade regarding their keeping in electronic environment, provided that they do not contradict the provisions of this Regulation, and other books may be kept in electronic environment using software created or permitted by the Ministry. The provisions of the second paragraph shall not apply to electronic books.

CHAPTER TWELVE

Declaration

Declaration obligation

Article 83 – The chairmen of the board of directors of associations are obliged to submit the Declaration of Association (Annex 21) for the previous year to the local administrative authority within the first four months of each calendar year. (Repealed sentence: OG-30/10/2011-28100) (…)

Branches are obliged to submit a copy of the declarations to be submitted to the local administrative authority to the association to which they are affiliated.

(Repealed paragraph: OG-30/10/2011-28100)

No separate declaration shall be submitted for representative offices; however, all kinds of information regarding representative offices shall be shown in the declaration of the association.

Unions are obliged to submit their declarations according to the principles and procedures specified in this article.

(Additional paragraph: OG-1/6/2012-28310)(2) (Amended sixth paragraph: OG-9/7/2020-31180) Financial information and information on activities specified in the declarations of associations that keep books on balance sheet basis and other information deemed necessary shall be published on the website of the General Directorate and the association. The form and principles regarding the information to be published shall be determined by the Directorate General.

The Directorate General is authorized to determine the subgroups of the classifications specified in the declaration of associations or to make changes in the subgroups (Amended phrase: RG-9/7/2020-31180). However, the sub-groups of the classification of the purpose, fields of activity and economic activities of associations and the occupations and educational status of the members, staff or other officials of associations shall be arranged by taking into consideration the sub-groups of the United Nations International Classification of Non-Profit Organizations, the Statistical Classification of Economic Activities of the European Community, the United Nations International Standard Classification of Occupations and the United Nations International Standard Classification of Education.

(8) (Annex: OG-1/10/2018-30552) (Annulled paragraph with the decision of the Tenth Chamber of the Council of State dated 15/4/2021 and numbered E.:2018/5223; K.:2021/1866; “1.2. Real Person Members:” and “1.3. The information required to be specified in the tables with the sub-titles “1.2. Real Person Members:” and “1.3. Legal Person Members:” shall be notified through the Associations Information System (DERBIS) within 30 days following the date of the transaction without waiting for the declaration submission period specified in the first paragraph, in cases of admission to the membership of the association or in cases of withdrawal or expulsion from membership or automatic termination of membership. Associations that are not DERBIS users shall notify this information in writing to the local administrative authority within the same procedure and period).

Examination of declarations

Article 84- Declarations shall be examined by the governorships. Where deemed necessary, this examination may also be carried out by the Ministry. If deficiencies or inaccuracies are found in the declarations, additional information and documents may be requested and these shall be completed. In cases where the additional information and documents requested regarding the declarations are not submitted, incomplete or not completed within the given period, the relevant association may be subject to audit.

In the event that criminal offenses are detected during the examination of the declarations, the relevant local administrative authority shall notify the Chief Public Prosecutor’s Office. (Repealed sentence: OG-30/10/2011-28100) (…)

CHAPTER THIRTEEN

Associations Registry and Liquidation

Registry book

Article 85- Following the submission of the permission granted by the President of the Republic to the relevant governorship for unions (Amended phrase: OG-9/7/2020-31180) and following the submission of the statute and establishment notification and its annexes to the local administrative authority for associations (Amended phrase: OG-9/7/2020-31180), they are registered in the Association Registry Books (Annex 22) in the provincial directorates. The association registry is kept in the provincial directorate (Amended phrase: OG-21/10/2021-31635). Each association and union are allocated a separate page in the books and the existing information is recorded in the book.

Branches and representative offices of foreign associations and foreign foundations in Turkey shall be registered in a separate registry book (Annex-22) at the Ministry. A separate page is allocated for each branch and representative office and the existing information is recorded in the book.

The type of association is determined by identifying the founders and examining the statute. Upon receipt of the information required to be recorded in the registry book (Amended phrase: OG-9/7/2020-31180) to the civil society relations unit, it is registered without delay. On the documents registered in the registry, a mark shall be placed indicating that they have been recorded into the registry.

Each page of the registry book is sealed, and the last page is signed by the authorized supervisor, indicating how many pages it consists of.

Association numbering principles

Article 86- The principles of registry numbering of associations shall be regulated according to the following principles:

a) The registry number assigned to one association cannot be assigned to another association.

b) For an association, the registries in the Directorate and provincial units shall have the same numbers.

c) Associations, regardless of their structure, shall be registered sequentially in the same register.

d) Branches and representative offices of foreign associations and foreign foundations in Turkey shall be registered in a separate registry.

Association numbering

Article 87- The registry numbers to be assigned to associations shall consist of three parts and eight numbers. These respectively shows the followings:

a) The first two digits of the first part shall be the traffic number of the province where the association is established,

b) The three numbers forming the second part, starting with (001), shall indicate the sequence number of the book in which the registration is made in that province,

c) The three numbers that make up the third part indicate the page on which associations and the like are registered in that book

(Amended paragraph: OG-23/1/2013-28537)(1) Each book shall be numbered from (001) to (200) starting from the first page.

In case of the establishment of a new province, regardless of the name and traffic number, the registry number shall be referred to by the numbers following the registry number.

At the beginning of the register numbers of the branches and representative offices of foreign associations and foreign foundations in Turkey, in addition to the abovementioned principles, the international traffic code of the country to which they belong shall be added.

Association registry file

Article 88- A file shall be opened for each association and union (Amended phrase: OG-9/7/2020-31180) in the civil society relations units. All documents related to the affairs and transactions of associations shall be kept in this file. (Amended third sentence: OG-23/1/2013-28537)(1) The registration number of the association shall be written on each file.

The above principles shall apply to foreign associations and foreign foundations.

(Amended third paragraph: OG-9/7/2020-31180) Statistical information on associations shall be organized by the civil society relations units.

Liquidation

Article 89- The liquidation of money, property and rights of associations shall be carried out according to the following principles.

a) Liquidation shall be carried out according to the principles specified in the statute of the association:

The liquidation of the money, property and rights of an association that is terminated by the decision of the General Assembly or that is determined to have dissolved ipso facto shall be carried out in accordance with the principles specified in its statute.

The transfer of the money, property and rights of these associations shall be made by the liquidation board consisting of the members of the last board of directors. These transactions shall commence as of the date of the decision of the general assembly regarding termination or the date of finalization of ipso facto dissolution. In all transactions during the liquidation period, the phrase “Association ……. in liquidation” shall be used in the name of the association.

The liquidation board first examines the accounts of the association. During the examination, the books, receipt documents, expenditure vouchers, title deed and bank records and other documents of the association are determined, and its assets and liabilities are recorded in a minute. During the liquidation procedures, a call is made to the creditors of the associations found to be indebted and their assets, if any, are converted into money and paid to the creditors. If the association is a creditor, receivables are collected from debtors. After the collection of receivables and payment of debts, the remaining money and property shall be transferred as specified in the statute.

Following the completion of the liquidation and transfer of the money, property and rights of these associations, the liquidation board must notify the local administrative authority of the place where the headquarters of the association is located with a letter within seven days and the liquidation report must be attached to this letter.

All transactions related to the liquidation shall be shown in the liquidation report and the liquidation procedures shall be completed within three months, except for the additional periods granted by the local administrative authorities based on a justified reason.

The last members of the board of directors, as the liquidation board, are responsible for keeping the books and documents of these associations. This duty may also be assigned to a member of the board of directors. The preservation period of these books and documents is five years.

b) Liquidation by court decision:

In cases where the method of liquidation is left to the decision of the general assembly in the statute, if no decision has been taken by the general assembly, or if the general assembly has failed to convene, or if the liquidation procedures have not been carried out despite the notification to the last board of directors, or if the association has been terminated by court decision, all money, property and rights of the association shall be transferred by court decision to the association which is in the province have the closest aim to the association’s in question and have the highest number of members at the date of dissolution.

The liquidation of the money, property and rights of these associations shall be carried out according to the principles specified in the court decision and following the completion of the liquidation, the situation shall be notified to the relevant local administrative authority.

Removal from the registry

Article 90- In the event that the legal personality of associations is terminated for any reason, following the completion of the liquidation and transfer of their money, property and rights, upon notification of the result of liquidation in accordance with the provisions of the above article, their records in the registery of associations shall be removed with the approval of the provincial (Repealed phrase: OG-31/7/2009-27305) director of the province (Repealed phrase: OG-9/7/2020-31180) (…) where their headquarters are located, and the governorates where their branches are located and the Ministry shall be informed.

The records of the branches of the associations outside the province where their headquarters are located shall be deleted with the approval of the provincial (Repealed phrase: OG-9/7/2020-31180) (…) director of the province where the branch is located, (Repealed phrase: OG-9/7/2020-31180) (…).

The procedures regarding the removal of the branches and representative offices of foreign associations and foreign foundations in Turkey from the registry shall be carried out by the General Directorate (Amended phrase: OG-9/7/2020-31180).

CHAPTER FOURTEEN

General Provisions

Joint projects carried out with public institutions and organizations

Article 91- Associations may cooperate with public institutions and organizations in matters related to their fields of duty in the form of carrying out a joint project. However, the provisions of Law No. 5072 on the Relations of Associations and Foundations with Public Institutions and Organizations are reserved. The projects must be of a nature that will produce solutions to the needs and problems of the society and contribute to social development. Within the framework of the protocol to be signed, a project management group responsible for the execution of the project, consisting of equal number of representatives of the public institution and organization and the association, and preferably coordinated by one of the representatives of the association. Within the protocol, the project management group must include the treasurer of the association as the project treasurer. (Amended last sentence: OG-23/1/2013-28537) When deemed necessary, a copy of the protocol, project and other documents (Amended phrase: OG-9/7/2020-31180) shall be requested to be submitted to the civil society relations unit.

Public institutions and organizations and associations shall block their cash contributions to the project cost in a joint account within the framework of the partnership agreement, unless otherwise stipulated in their own laws in the joint projects they will carry out. Public institutions and organizations may contribute a maximum of fifty percent in cash or in kind to the projects. Public institutions and organizations may allocate land to the joint project, provided that allocations do not exceed the duration of the project. Expenditures to be made within the framework of the project must be made from a joint account to be opened in a bank, the expenditures must be documented and the original copies of these documents must be kept by the associations and the relevant public institutions and organizations.

The realization of the projects carried out in this way and the expenditures made for these projects may be audited by the relevant public institution and organization, as well as by the local administrative authorities.

Notification of changes

Article 92- Associations are obliged to notify the local administrative authority within forty-five days following the change (Amended phrase: OG-21/10/2021-31635) by filling in the Notification of Change of Place of Residence Annex 24 for changes in the place of residence and Annex 25 for changes in the organs of the association outside the general assembly meetings. (Repealed sentence: OG-30/10/2011-28100) (…)

Amendments made in the statutes of associations shall also be notified to the local administrative authority within forty-five days following the general assembly meeting (Amended phrase: OG-21/10/2021-31635) in the annex of the general assembly result notification.

(Additional paragraph: OG-21/10/2021-31635) The obligation under Article 23 of the Law on notifying changes in the membership of associations within forty-five days is fulfilled by filling out the Member Change Notification (Annex-27) and notifying the civil society relations unit where the headquarters of the association is located.

Notification of immovables

Article 93- Associations are obliged to notify the local administrative authority of the immovable properties they have acquired by filling in the Immovable Property Declaration shown in Annex 26 within thirty days from the registration of the immovable property to the land registry. (Repealed sentence: OG-30/10/2011-28100) (…)

Platforms

Article 94- Associations may form platforms with other associations, foundations, trade unions and similar civil society organizations in order to achieve a common goal in areas that are related to their purposes and not prohibited by law. In the decisions to be taken by the authorized bodies of associations for the formation of platforms, the person or persons to be assigned to represent the association shall be determined.

In order for a platform to start its activities, a memorandum of understanding shall be prepared by the representatives. In this minute, the purpose of the formation of the platform, the location where the activities will be carried out and the names of the members of the management group and the coordinator shall be indicated.

Opening a dormitory

Article 95- The provisions of the Regulation on Private Student Accommodation Services, which entered into force upon publication in the Official Gazette dated 6/5/2017 and numbered 30058 with the Council of Ministers Decision dated 20/2/2017 and numbered 2017/10090, which are not contrary to the Law on Associations and this Bylaws, shall apply to the matters (Amended phrase:OG-9/7/2020-31180) such as associations opening dormitories for education and training activities, and transferring, assigning, closing, managing, operating and auditing these dormitories in order to realize the purposes and fields of activity indicated in their statutes. Associations are obliged to submit a copy of the dormitory opening permission certificates obtained from the Ministry of National Education and the governor’s office for the dormitories they will open to the civil society relations units within fifteen days from the date they receive this permission certificate (Amended phrase: OG-9/7/2020-31180).

The facilities to be opened by associations, other than their premises (facilities, local halls, locales) and dormitories, are subject to general provisions.

Conducting transactions in electronic environment

Article 96- (Amended: OG-30/10/2011-28100) (3)

(Amended phrase: OG-9/7/2020-31180) The Directorate General is authorized to grant permission or impose an obligation to submit the declarations and notifications to be submitted to the local administrative authorities pursuant to this Regulation in all kinds of electronic information communication tools and media, including the internet, by placing a password, electronic signature or other security tools, to determine the format and standards to be followed in the submission of declarations and notifications and the procedures and principles regarding the implementation, and to apply this obligation separately for declarations and notifications and the qualifications, purposes and fields of activity of associations.

(Amended second paragraph: OG-9/7/2020-31180) The authority to fill declarations and notifications in electronic environment is granted to the temporary chairman of the board of directors of the association by the temporary board of directors during the establishment process, and to the chairman of the association by the decision of the board of directors of the association after the formation of the organs. The president of the association or the person authorized by the president of the association applies in writing to the Local Administrative Authority of the place where the headquarters of the association is located with a copy of the board of directors’ decision approved by the president of the association. The application letter and the approved copy of the board of directors’ resolution are examined by the staff of the civil society relations unit and the copy of the resolution is sealed and signed. A closed envelope containing the user code, password and code to be generated from the system at the time of application is given to the association presidents by the civil society relations unit. At the time of delivery of the closed envelope, a minute containing the name and registration number of the association, the names and titles of the persons delivering and receiving the envelope, and the fact that the envelope was delivered in a closed form shall be prepared. This report shall be signed by the president of the association, the officer of the civil society relations unit and a staff member by inserting the date and time.

In the event of a change in the president of the association, who is authorized by the association to fill out declarations and notifications electronically and who receives a closed envelope, the change shall be notified to the local administrative authority, and the user code, password and code previously given shall be canceled. Upon the request of the association, a new user code, password and code shall be given.

There is no difference in terms of legal consequences between declarations and notifications sent electronically and declarations and notifications sent in paper form. Declarations and notifications filled in and approved electronically by using a user code, password and code are accepted as declarations and notifications given by the association.

Declaration and notification annexes that cannot be sent electronically or cannot be uploaded to the system shall be submitted to the local administrative authority of the place where the headquarters of the association is located by hand or sent by registered post.

In order for the declarations and notifications to be accepted as declarations and notifications submitted within the statutory period, the electronic filling and approval process must be completed before 24:00 on the last day on which the declarations and notifications must be submitted.

If it is not possible to send the declarations and notifications electronically due to technical failures, they must be submitted by hand or sent by registered post to the local administrative authority of the place where the headquarters of the association is located until the end of the business hours on the last day of the legal period.

(Amended eighth paragraph: OG-9/7/2020-31180) Persons who are given user codes, passwords and codes may not use them for other purposes, nor may they allow anyone else to use them. Those who learn that their user codes, passwords and codes have been stolen, lost or used by unauthorized persons for whatever reason, shall immediately inform the civil society relations units or the Directorate General.

Persons who have been given a user code, password and code are responsible for the transactions made until the moment of notification and for the use of the user code, password and code given to them.

(Amended tenth paragraph: OG-9/7/2020-31180) The records of the Directorate General shall be taken as basis for the determination and verification of transactions carried out electronically.

(Amended eleventh paragraph: OG-9/7/2020-31180) The Directorate General shall store the documents given in electronic environment in electronic and similar media in accordance with the periods specified in the archive legislation of the Ministry of Interior. In case they are created outside the electronic environment, these documents can be transferred to the electronic environment and related transactions can be carried out.

(Amended twelfth paragraph: OG-9/7/2020-31180) Necessary measures shall be taken by the Directorate General to ensure the security and business continuity of the electronic environment and to prevent unauthorized access. The Directorate General shall take technical measures to prevent the alteration and reproduction of documents in electronic media in a manner not in accordance with the original.

(Amended thirteenth paragraph: OG-9/7/2020-31180) Associations keeping books on balance sheet basis and associations working for public benefit are obliged to submit their declarations and notifications that they are obliged to submit within the framework of this Regulation through the website of the Directorate General by using a user code, password and code.

Associations that are not obliged to submit declarations and notifications electronically may submit their declarations and notifications electronically upon their own request by complying with the procedures specified in this article.

(Addition: OG-21/10/2021-31635) The Directorate General may provide the user code, password and code generated from the system to be given to the temporary chairman of the board of directors of the association or the president of the association be transmitted via text message or other electronic means. The president of the association may authorize the persons responsible for the administrative and financial transactions of the association to access the Associations Information System (DERBIS), limited to their areas of duty, with the decision of the board of directors. In case of authorization, the responsibility of the president of the association does not disappear.

Storage of data to the electronic environment

Article 97- (Amended: OG-9/7/2020-31180)

Except for the documents submitted by associations that keep books on the balance sheet basis and associations working for the public benefit, among the documents that must be submitted to the local administrative authority within the framework of this Bylaws, the General Assembly Result Notification (Annex-3), (Amended phrase: OG-21/10/2021-31635) Notification of Receiving Aid from Abroad (Annex-4/A), Notification of Aid to be Made Abroad (Annex-4/B), Notification of Aid Activity Results Made Abroad (Annex-4/C), Certificate of Authorization (Annex-19), Declaration of Association (Annex-21), Notification of Change of Place of Residence (Annex-24), Notification of Changes in the Organs of Associations (Annex-25) and Notification of Immovable Property (Annex-26) are recorded in the electronic system by the provincial directorates, and the Application Form for Foreign Legal Entities to Operate in Turkey (Annex-6) is recorded in the electronic system by the Directorate General.

Other information that is mandatory to be recorded in the registry book kept in the provincial directorates shall be recorded in the electronic system by the provincial directorates; information regarding the unions and the branches and representative offices of foreign associations and foundations that are mandatory to be recorded in the registry book kept in the General Directorate shall be recorded in the electronic system by the General Directorate in accordance with the procedure specified in the first paragraph.

Documents to be submitted

Article 98- (Repealed: OG-9/7/2020-31180)

Documents to be sent to the Ministry

Article 99- (Amended: OG-30/10/2011-28100)

All kinds of electronic, printed or visual materials that are attached to the documents submitted to the local administrative authority and scanned electronically and uploaded to the e-Interior Affairs System and (Amended phrase: OG-9/7/2020-31180) e-Archive System of the Directorate General, but cannot be uploaded to the system, shall also be sent to the Ministry if deemed necessary or requested by the local administrative authority.

Aid collecting activity

Article 100- The operations and transactions related to the aid collection activities to be carried out by real persons, associations, institutions, foundations, sports clubs, newspapers and magazines in accordance with the Law No. 2860 on Aid Collection shall be carried out by the civil society relations units (Amended phrase: OG-9/7/2020-31180). (Amended phrase: OG-9/7/2020-31180) Civil society relations units shall inform the relevant governorship and the Ministry electronically about the results of these activities.

Revaluation

Article 101- The monetary limits specified in this Bylaw shall be applied by increasing each year by the revaluation rate determined by the Ministry of Treasury and Finance in accordance with the Tax Procedure Law (Additional phrase: RG-9/7/2020-31180) for the previous year. However, amounts below one (Amendment: RG-9/7/2020-31180) Turkish Lira are not taken into account in the update.

Other regulatory procedures

Article 102 – Within the framework of this Regulation, other sub-regulatory acts shall be prepared on the subjects related to the field of duty. Those regulating existing rights and obligations shall be published in the Official Gazette.

Other provisions

Article 103- The provisions of the Law on Collection of Aid dated 23/6/1983 and numbered 2860 shall apply to aid collection.

Repealed provisions

Article 104- The “Regulation on the Receipt Documents to be Used in the Collection of Association Revenues” published in the Official Gazette dated 9/6/1984 and numbered 18426, the “Regulation on the Principles Governing the Funds Established by Associations” published in the Official Gazette dated 1/5/1985 and numbered 18879, the “Regulation on the Books to be kept by Associations” published in the Official Gazette dated 5/4/2003 and numbered 25070, Articles 21 to 68 and Annex Articles 1, 2, 3 and 4 of the “Regulation on the Procedures and Principles Regarding the Establishment, Duties, Working and Audit Procedures and Principles of the Central and Provincial Organization of the Department of Associations of the Ministry of Interior” published in the Official Gazette dated 15/10/2002 and numbered 24907 are hereby repealed together with their annexes and amendments.

Risk analysis and audit (Annex: OG-21/10/2021-31635)

Additional Article 1- It is essential that audits are conducted according to risk analyses. The Directorate General conducts a risk analysis for associations within the scope of combating laundering of assets arising from crime and financing of terrorism. Risk groups of associations are determined as high, medium and low. The criteria determined for risk analysis are reviewed and evaluated every year in line with the new information obtained. Audit programs are prepared for associations in the high and medium risk groups and these associations are audited by public officials by the Minister of Interior or the chief of the local administration. The procedures and principles regarding risk analysis and auditing of associations shall be determined by the Directorate General.

The inspection of associations in the low-risk group by the local administrative authorities is carried out when deemed necessary as a result of requests from judicial and administrative authorities or other complaints or evaluations based on declarations, notifications and similar issues.

The inspections of associations in the high, medium and low risk groups are carried out by the Minister through the civil inspectors of the Ministry of Interior or auditors of associations.

In the audits conducted by the local administrative chiefs, it is essential that public officials employed by the local administrative chiefs, primarily those in charge of civil society relations units, are assigned. However, if deemed necessary by the local administrative chief, public officials from other institutions and organizations may also be assigned to the audits of associations.

Other issues related to the audits conducted by the local administrative authorities

Additional Article 2 – (Additional: OG-21/10/2021-31635)

It is essential that the audits of associations are carried out by public officials who are certified at the end of the training program organized by the local administrative authorities. The procedures and principles regarding the subjects to be included in the training program and other issues shall be determined by the Directorate General.

However, the certificate requirement is not required for the audits to be carried out by those working in civil society relations units and other public officials in mandatory cases.

Without prejudice to the matters stipulated in the relevant legislation of the local administrative authorities, in-service training programs on issues within the field of duty, including the subject of audits to be attended by public officials working in civil society relations units, shall be determined or organized by the Directorate General.

Those assigned by the local administrative chiefs to conduct audits shall make correspondence through governorships and district governorships to request relevant information and documents from public institutions and organizations, real and legal persons, including banks, limited to the matter falling within the scope of the audit task.

The audit reports issued as a result of the audit conducted by the local administrative authorities shall include the determinations and assessments made in accordance with the relevant legislation, the actions to be taken and other matters deemed necessary. Necessary actions regarding the reports duly issued in accordance with the relevant legislation and procedures shall be carried out by the local administrative authorities.

Guidance and feedback

Additional Article 3 – (Additional: OG-21/10/2021-31635)

The Directorate General organizes training programs and workshops in proportion to the risk levels of the associations in order to ensure that the associations comply with the obligations they are subject to within the framework of the associations legislation and to increase their awareness of terrorism financing risks, to share good practices, to receive advice and feedback.

Basic principles of expertise

Additional Article 4- (Additional: OG-21/10/2021-31635)

In cases that arise during the audit of associations and whose solution requires expertise, special or technical knowledge, the opinion of an expert may be sought. The institutions stipulated in the laws to provide expertise services and the public institutions and organizations that provide scientific and technical opinions upon the request of the Ministry, local administrative authorities and those who are assigned with auditing according to the Law on Associations are outside the scope of the provisions of this Bylaw on expertise.

The experts shall be determined from the lists of experts determined in accordance with the Law on Expertise dated 3/11/2016 and numbered 6754 and the regulations or other legislation issued on the basis of the said Law or from the lists of experts created by the professional chambers. Faculty members and lecturers in the relevant departments of universities may also be appointed as experts.

In the event that there is no expert in the subjects that need expert examination or the person whose knowledge is needed does not have these qualifications, other persons with expertise, special or technical knowledge who are not registered in the expert lists may be appointed as experts, taking into account the characteristics of the subject to be examined.

An expert cannot be appointed unless the problem, the solution of which requires expertise, special or technical knowledge, is clearly stated and the scope and limits of the subject to be examined are clearly indicated.

The expert may not be appointed in matters related to associations of which he/she and his/her spouse’s descendants or lineal descendants, even if the marriage bond is annulled, those who are related to him/her by blood, including the third degree, or those who are related to him/her by in-laws, even if the marriage bond is annulled, associations of which his/her fiancé is a member, or associations with which he/she has a business relationship or with which he/she acts as his/her proxy, guardian, trustee or legal advisor.

The expert is obliged to ensure and protect the confidentiality of the information and documents entrusted to him/her due to his/her duty and the secrets he/she learns. This obligation shall continue even after the termination of the expert’s duty.

Appointment, report and fee of the expert

Additional Article 5- (Additional: OG-21/10/2021-31635)

Requests for the appointment of an expert shall be notified to the Directorate General for the appointments made by the Ministry and to the governorships and district governorships for the appointments made by the local administrative authorities. In these requests, the subject matter that needs to be examined by the expert and other issues deemed necessary shall be specified. Provisions in their own legislation regarding the appointment of experts by civil inspectors are reserved.

If authorized by the Directorate General, the auditors of associations, and if authorized by the local administrative authorities, the supervisor of the civil society relations unit in the governorship or district governorships shall appoint the expert.

An oath is administered to the expert and a minute of oath is issued regarding this matter. This report shall be signed by the expert and the persons who appointed the expert. The subject and limits of the examination, the questions to be answered by the expert, the time for submission of the report and other issues deemed necessary shall be notified to the expert in writing. In addition, the original or a certified copy of the documents related to the subject of the examination shall be attached to the index and delivered to the expert with a minute.

In the expert report; the name of the relevant association, the name and surname of those who appointed the expert, the subject of the examination, the reasoned conclusion, the reason and amount of the association’s loss, if any, the date of the report, the name and surname, title and signature of the expert must be included. In case more than one expert is appointed; different opinions, if any, shall be explained separately in the report.

As a result of the evaluation of the expert report, the expert may be asked to prepare an additional report or to make a written or verbal explanation in order to eliminate the deficiency or uncertainty in the expert report, but the expert shall not be paid for the explanation or additional report.

The expert fee shall be covered from the allowance to be allocated to the budget of the Ministry of Interior. Pursuant to the sixth paragraph of Article 19 of the Law, experts shall be paid according to the principles determined jointly by the Ministry and the Ministry of Treasury and Finance. The allowance for the assignment of experts by the local administrative authorities shall be sent by the Ministry to the provincial directorate.

The sample forms in Annex-28, Annex-29, Annex-30, Annex-31, Annex-32 and Annex-33 shall be used for the appointment of experts.

In cases where there is no regulation on experts in this Regulation, the relevant provisions of the Expert Witness Law dated 3/11/2016 and numbered 6754 and the Expert Witness Regulation published in the Official Gazette dated 3/8/2017 and numbered 30143 shall apply by comparison.

Provisional Article 1- Associations shall continue to collect their revenues with the receipts printed and sold to associations by the Ministry of Finance until the new receipts are printed. However, associations shall be obliged to print their receipts within six months at the latest as of the effective date of this Bylaw. After the expiration of this period, the receipt documents printed by the Ministry of Finance shall not be used.

Provisional Article 2- The authorization certificates issued by the local administrative authorities before the publication date of this Bylaw may be used until their expiry date.

Provisional Article 3- The books of registry currently in use shall continue to be used until they are exhausted.

Provisional Article 4- Facilities (premises/ locales/ local halls) that were allowed to operate before the effective date of this Regulation shall bring their conditions in line with the conditions stipulated in this Regulation within four years (Amended phrase: OG-22/3/2008-26824).

Provisional Article 5- Within two years following the introduction of the e-associations software, the existing archives in the center and provinces shall be transferred to the electronic environment in the format of the said software and digital archives shall be created.

Enforcement

Article 105- Article 96 of this Bylaw shall enter into force on 1/1/2006 and the other articles shall enter into force on the date of its publication.

Execution

Article 106- The provisions of this Regulation shall be executed by the Minister of Interior.


[1] This amendment shall enter into force on 31/1/2013

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