Association

Associations in Turkey are regulated by the Turkish Association Law (Dernekler Kanunu). Here are some key features and details about associations (dernekler) in Turkey:

1. Legal Structure: An association is a legal entity established by its founding members under the provisions of the Turkish Association Law. It has its own separate legal personality and can own property, enter into contracts, and engage in various activities.
2. Non-Profit Nature: Associations are typically formed for non-profit purposes, focusing on activities that benefit society, culture, education, or similar fields. They cannot distribute profits to their members.
3. Membership: Associations are composed of members who share a common interest or purpose. Membership criteria and rights are defined in the association’s bylaws.
4. Objectives: Associations can have a wide range of objectives, including cultural promotion, environmental conservation, sports, education, and more. The specific objectives are outlined in the association’s bylaws.
5. Democratic Governance: Associations operate based on democratic principles. Members have the right to vote on important decisions, including the election of the association’s board of directors or executive committee.
6. Bylaws: Associations must have bylaws (tüzük) that detail their objectives, membership criteria, governance structure, and operational procedures. These bylaws are subject to approval by relevant authorities.
7. Registration: Associations must be registered with the local governor’s office (valilik) in the province where they are based. The registration process involves submitting the association’s bylaws and other required documents.
8. Taxation: Associations are generally exempt from corporate income tax (kurumlar vergisi) on their non-profit activities. However, they are subject to other taxes, such as value-added tax (KDV) on certain activities, and they must comply with tax reporting requirements.
9. Annual Reporting: Associations are required to maintain proper accounting records and prepare annual financial statements. These statements may be subject to review by tax authorities.
10. Activities: Associations can engage in a wide range of activities related to their objectives, including organizing events, providing services, and advocating for causes. They often play a crucial role in civil society.
11. Transparency and Accountability: Associations are expected to maintain transparency in their operations and adhere to legal and financial reporting requirements to ensure accountability
12. Dissolution: An association can be dissolved voluntarily by a member resolution or involuntarily through legal proceedings. In the event of dissolution, the association’s assets are typically used to settle debts and may be directed toward similar non-profit purposes.

    Associations provide a platform for individuals and organisations in Turkey to come together and pursue common goals for the betterment of society. They are a vital part of civil society, facilitating various cultural, educational, and charitable activities. Legal requirements and regulations governing associations may evolve, so individuals and organizations interested in forming or participating in associations should consult with relevant authorities for the most up-to-date information.