Association Statute
……. Article 1 – Name and Center of the Association;
Name of the Association : ……. ASSOCIATION
Address of the Association : …… Street …. Street No: …/… …../…..
Center of the Association : …../……. . The Association may open branches in Turkey and abroad.
Article 2 – Purpose of the Association;
The Association was established for the purpose of …………….
Article 3 – Working Subjects, Forms of Work and Form of Activity;
1- To carry out educational activities such as courses, seminars, symposiums, conferences and panels in order to activate and improve the activities of the association,
2- To establish and furnish social and cultural facilities for the benefit of its members and to evaluate their free time,
3- To organize dinner meetings, concerts, balls, theater, theater, exhibitions, sports, excursions and fun events, etc. in order to maintain and improve the relationship between its members,
4- To ensure that successful individuals are raised by providing financial and moral support to students in need for the purpose of supporting education. To provide scholarships to needy students who do not have a good financial situation but have a desire to study,
5- The association may purchase all kinds of movable-real estate, fixtures and fixtures to realize its objectives,
6- To provide all kinds of cultural and social solidarity among the members in accordance with the traditions in the face of natural disasters, death, illness and similar situations, difficulties arising during traditional ceremonies (wedding, engagement, feast, festival, etc.),
7- To provide aid for the purpose of service to places such as schools, mosques, roads, water, etc. in the region. To provide all kinds of technical tools and equipment, fixtures and stationery materials in order to provide a healthy working environment for the realization of the purpose,
8- To provide all kinds of technical tools and equipment, fixtures and stationery materials in order to provide a healthy working environment for the realization of the purpose,
9- To establish and operate economic, commercial and industrial enterprises in order to provide the income needed for the realization of the objectives of the association,
10- To establish a foundation if deemed necessary for the realization of the purpose,
11- To establish facilities that associations can establish with permission, with the necessary permission,
12- To carry out international activities, To become a member of associations or organizations abroad and to cooperate or cooperate with these organizations on a project basis,
13- To receive material aid from associations with similar purposes, workers’ and employers’ unions and professional organizations and to provide financial assistance to the aforementioned institutions in order to realize the purpose of the association,
14- If deemed necessary for the realization of the purpose, to carry out joint projects with public institutions and organizations on issues within their fields of duty, without prejudice to the provisions of the Law No. 5072 on the Relations of Associations and Foundations with Public Institutions and Organizations,
15- To establish a fund in order to meet the essential needs of the members of the association such as food, clothing and other goods and services and short-term credit needs,
16- To open representative offices where deemed necessary,
17- To unite under the roof of a federation or confederation by coming together with associations operating for the same purpose,
18- To create platforms to realize a common purpose with other associations or foundations, trade unions and similar non-governmental organizations in areas that are related to the purpose of the association and not prohibited by law,
Field of Activity of the Association
The association operates in the field of …..
Article 4 – Right to Become a Member and Membership Procedures;
Every natural and legal person who has the capacity to act and whose membership in the association is not prohibited has the right to become a member of this association. However, foreign real persons must also have the right to reside in Turkey in order to become a member. This condition is not required for honorary membership.
The written application for membership shall be decided by the board of directors of the association within maximum thirty days and the result shall be notified to the applicant in writing. The member whose application is accepted shall be recorded in the book to be kept for this purpose.
The original members of the association are the founders of the association and the persons who are accepted as members by the board of directors upon their application. Those who have provided significant material and moral support to the Association may be accepted as honorary members with the decision of the Board of Directors.
When a branch of the association is opened, the membership records of those registered at the headquarters of the association are transferred to the branches. New membership applications are made to the branches. Acceptance to membership and deletion from membership are made by the branch boards of directors and notified to the Headquarters in writing within thirty days at most.
Article 5 – Rights of Members;
Each member;
has the right to participate in the activities and management of the Association,
has the right to cast one vote in the General Assembly. The member has to cast his/her vote in person.
In case a legal person is a member, the chairman of the board of directors of the legal person or the person to be appointed by the legal person to represent the legal person shall vote. When the chairmanship or representation duty of this person ends, the person who will vote on behalf of the legal entity is determined again.
Honorary members do not have the right to vote.
Article 6- Obligations of the Members;
The obligations of the members are as follows:
Obligation to Pay Dues: The entrance and annual dues to be paid by the members shall be determined at the meetings of the Board of Directors.
Other Obligations: Members are obliged to abide by the bylaws of the association and to show loyalty to the association. Each member is obliged to act in accordance with the purpose of the association, in particular to refrain from behaviors that make it difficult or prevent the realization of the purpose.
Article 7 – Termination of Membership;
a) Quitting: No one can be forced to remain a member of the Association. Each member has the right to resign from the association, provided that he/she notifies in writing. As soon as the member’s resignation petition reaches the board of directors, the exit procedures are considered finalized. Resignation from membership does not terminate the member’s accumulated debts to the association.
b) Expulsion:
1-Behaving in violation of the association’s bylaws,
2-Continuously avoiding the duties assigned,
3-Failure to pay the membership fee within six months despite written warnings,
4-Failure to comply with the decisions made by the association organs.
5-To have lost the conditions for becoming a member,
In the event that one of the above-mentioned situations is detected, it may be removed from membership with the decision of the board of directors.
Those who leave or are expelled from the association are deleted from the member registry and cannot claim any rights in the assets of the association.
Article 8 – Organs of the Association;
The compulsory organs of the Association are shown below.
General Assembly
Board of Directors
Board of Auditors
Article 9 – Form of Establishment of the General Assembly, Meeting Time and Call and Meeting Procedure;
The general assembly is the most authorized decision-making body of the association; It consists of members registered to the association.
The General Assembly convenes;
1-Ordinary at the time specified in these bylaws,
2-Extraordinary within thirty days when deemed necessary by the board of directors or the board of auditors or upon the written request of one fifth of the members of the association.
The ordinary general assembly convenes every 3 years, within the month of …., at the place and time determined by the board of directors.
The general assembly meeting is called by the board of directors. If the board of directors does not call the general assembly meeting; upon the application of one of the members, the magistrate judge shall assign three members to call the general assembly meeting.
Call Procedure
The board of directors organizes the list of members who have the right to attend the general assembly according to the bylaws 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 day, time, place and agenda in a newspaper or by written or electronic mail. 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, this 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
General assembly meetings shall be held at the place where the headquarters of the association is located.
The General Assembly shall convene with the participation of the absolute majority of the members who have the right to attend, and two-thirds in cases of amendment of the statute and dissolution of the association; in the event that the meeting is postponed due to the failure to reach the majority, the majority is not sought in the second meeting. However, the number of members attending this meeting cannot be less than twice the total number of members of the boards of directors and supervisory boards.
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 are checked by the members of the board of directors or the officers to be assigned by the board of directors. The members enter the meeting place by putting their signatures against their names in the list issued by the board of directors. 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 is determined with a minute and the meeting is opened by the chairman of the board of directors or one of the members of the board of directors to be assigned by him. If the quorum is not met, a minute shall be prepared by the board of directors.
After the opening, a council committee is formed by electing a chairman and enough deputy chairmen and clerks 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 their names against their names in the list of attendees.
The management and security of the meeting belongs to the chairman of the council. 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 his/her vote in person.
Only the items on the agenda shall be discussed at the general assembly meeting. However, it is obligatory to include in the agenda the issues requested to be discussed in writing by at least one tenth of the members present at the meeting.
The matters discussed and the decisions taken at the meeting shall be recorded in a minute and signed by the chairman of the council and the clerks together. At the end of the meeting, the minutes and other documents shall be delivered to the chairman of the board of directors. The chairman of the board of directors is responsible for protecting these documents and delivering them to the newly elected board of directors within seven days.
Article 10 – Procedures and Forms of Voting and Decision Making of the General Assembly;
General Assembly decisions are taken with the absolute majority of the members attending the meeting. However, decisions on amendments to the bylaws and dissolution of the association can only be taken by a two-thirds majority of the members attending the meeting.
In the general assembly, unless otherwise decided, the elections of the members of the board of directors and supervisory board are voted by secret ballot and the decisions on other matters are voted openly.
Secret ballots are the votes collected by throwing the papers or ballot papers sealed by the chairman of the meeting into an empty container after they have been duly cast by the members and determined by open casting after the voting is over.
In open voting, the method specified by the chairman of the general assembly shall be applied.
Decisions taken with the written participation of all members without coming together and decisions taken by all members of the association coming together without complying with the call procedure written in these bylaws are valid. Taking decisions in this way does not replace the ordinary meeting.
Article 11 – Duties and Powers of the General Assembly;
1- Election of the organs of the Association,
2- Amendment of the statute of the Association,
3- Discussion of the reports of the boards of directors and auditors and discharge of the board of directors,
4- Discussion of the budget prepared by the board of directors and acceptance of the same or with amendments,
5- Supervision of other organs of the Association and dismissal of them for justifiable reasons if deemed necessary,
6- Examining and resolving the appeals against the decisions of the board of directors regarding the rejection of membership or expulsion from membership,
7- Authorizing the board of directors to purchase the immovables required for the association or to sell the existing immovables,
8- Examining and approving the regulations to be prepared by the board of directors regarding the activities of the association,
9- Determining the remuneration to be paid to the chairman and members of the board of directors and supervisory boards of the association who are not public officials, all kinds of allowances, travel allowances and compensations, and the amount of per diem and travel allowances to be paid to the members to be assigned for the services of the association,
10- Deciding on the participation and separation of the association to the federation,
11- Deciding on the opening of branches of the association and authorizing the board of directors to carry out the transactions related to the branch decided to be opened,
12- International activities of the association, joining or leaving associations and organizations abroad as a member,
13- Establishment of a foundation by the association,
14- Termination of the association,
15- Examining and deciding on other proposals of the board of directors,
16- As the most authorized body of the association, the execution of the works and the use of the powers that have not been given to any other body of the association,
17- Fulfillment of other duties specified in the legislation to be performed by the general assembly,
issues are discussed and decided by the General Assembly.
Article 12 – Composition, Duties and Authorities of the Board of Directors;
The Board of Directors consists of members elected by the General Assembly as … original … substitute members.
If the number of members of the board of directors falls below half of the total number of members due to vacancies; the general assembly is called to a meeting within one month by the remaining members of the board of directors or the supervisory board. If the call is not made, upon the request of one of the members, the magistrate judge shall assign three members to call the general assembly to a meeting.
In its first meeting after the election, the board of directors shall divide the duties and determine the chairman, vice-chairman, secretary, treasurer and member.
The board of directors can be called to a meeting at any time, provided that all members are notified. It convenes with the presence of one more than half of the total number of members. Decisions are taken by absolute majority of the total number of members attending the meeting.
The Board of Directors fulfills the following duties;
1- To represent the Association or to authorize one of its members or a third person in this regard,
2- To carry out transactions related to income and expense accounts and to prepare the budget for the next period and submit it to the general assembly,
3- To prepare the regulations related to the work of the Association and submit them to the approval of the general assembly,
4- To purchase immovable property with the authority granted by the General Assembly, to sell movable and immovable property belonging to the association, to have buildings or facilities constructed, to make lease agreements, to establish pledges, mortgages or real rights in favor of the association,
5- To ensure the execution of transactions related to the opening of branches with the authority granted by the General Assembly,
6- To ensure the supervision of the branches of the association and to dismiss the branch boards of directors for justified reasons when deemed necessary,
7- To ensure the opening of representative offices where deemed necessary,
8- To implement the decisions taken in the general assembly,
9- At the end of each activity year, to organize the operating account statement or balance sheet and income statement of the association and the report explaining the activities of the board of directors and to present it to the general assembly,
10- To ensure the implementation of the budget,
11- To decide on the admission or expulsion of members to the Association,
12- To take and implement all kinds of decisions within the scope of its authority in order to realize the purpose of the Association,
13- To perform other duties and use the powers given to it by the legislation.
Article 13 – Organization, Duties and Authorities of the Supervisory Board;
The supervisory board consists of … original and … substitute members elected by the general assembly.
The supervisory board audits whether the association operates in line with the purpose shown in its statute and the working subjects specified to be carried out for the realization of the purpose, whether the books, accounts and records are kept in accordance with the legislation and the statute of the association, according to the principles and procedures determined in the statute of the association and at intervals not exceeding one year and presents the results of the audit in a report to the board of directors and to the general assembly when it convenes. The supervisory board shall call the general assembly to a meeting when necessary.
Article 14 – Income of the Association;
The income of the Association consists of the following:
1- Member fees: The Board of Directors is authorized to determine the entrance fee and monthly and annual dues to be collected from the members.
2- Branch dues: ….% of the member fees collected by the branches are sent to the headquarters every month.
3- Donations and aids made by real and legal persons to the association voluntarily,
4- Revenues from social activities organized by the association,
5- Revenues to be obtained from the assets of the association,
6- Revenues to be obtained from the aids to be collected,
7- Earnings derived from commercial activities undertaken by the association in order to obtain the income it needs to realize its purpose,
8- Other revenues.
Article 15 – Bookkeeping Principles and Procedures of the Association and Books to be kept;
The Association shall keep books on the basis of business account. However, if the annual gross income exceeds the limit specified in Article 31 of the Regulation on Associations published in the Official Gazette dated 31.03.2005 and numbered 25772, the books are kept on the balance sheet basis starting from the following accounting period.
In case of switching to the balance sheet basis, if it falls below the above-mentioned limit in two consecutive accounting periods, it may return to the operating account basis starting from the following year.
With the decision of the Board of Directors, books may be kept on the balance sheet basis regardless of the above-mentioned limit.
In the event that the Association opens a commercial enterprise, books shall also be kept for this commercial enterprise in accordance with the provisions of the Tax Procedure Law No. 213.
Recording Procedure
The books and records of the Association shall be kept in accordance with the procedures and principles specified in the Regulation on Associations.
Books to be kept
The Association shall keep the following books;
a) The books to be kept on the business account basis and the principles to be followed are as follows:
1) Decision Book: The decisions of the Board of Directors shall be written in this book in order of date and number and the decisions shall be 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) Fixtures Book: The date and manner of acquisition of the fixtures belonging to the Association, the places where they are used or given and the deregistration of those who have expired are recorded in this book.
5) Operating Account Book: Revenues received and expenses incurred on behalf of the Association are clearly and regularly recorded in this book.
6) Receipt Certificate Record Book: The serial and sequence numbers of the receipt documents, the names, surnames and signatures of those who receive and return these documents, and the dates of receipt and return are recorded in this book.
b) The books to be kept on balance sheet basis and the principles to be followed are as follows:
1) The books registered in subparagraphs 1, 2, 3 and 6 of paragraph (a) shall also be kept in case of keeping books on the balance sheet basis.
2) Journal Book, General Ledger and Inventory Book: The method of keeping and recording of these books shall be made in accordance with the principles of the Tax Procedure Law No. 213 and the Accounting System Implementation General Communiqués issued pursuant to the authorization given to the Ministry of Finance by this Law.
Certification of Books
The association shall have the compulsory books certified by the provincial directorate of associations or a notary public before starting to use them. The use of these books shall continue until the pages are exhausted and the books shall not be subject to interim certification. However, the books kept on the balance sheet basis and the books with form or continuous form sheets must be recertified every year in the last month preceding the year in which they will be used.
Preparation of Income Statement and Balance Sheet
In case of keeping records on the basis of operating account, “Operating Account Statement” (specified in Annex-16 of the Regulation on Associations) is prepared at the end of the year (December 31). In case of keeping books on the balance sheet basis, a balance sheet and income statement shall be prepared at the end of the year (December 31) based on the Accounting System Implementation General Communiqués published by the Ministry of Finance.
Article 16 – Income and Expenditure Transactions of the Association;
The income of the Association is collected with a receipt. In case the revenues of the Association are collected through banks, documents such as bank receipts or account statements issued by the bank replace the receipt.
Expenditures of the Association are made with expenditure documents such as invoices, retail sales receipts, self-employment receipts. However, associations shall issue an expense voucher in accordance with the provisions of the Tax Procedure Law No. 213 for payments within the scope of Article 94 of the Income Tax Law No. 193, and an Expense Receipt (Annex-13 of the Regulation on Associations) for payments that are not within this scope.
Free goods and service deliveries to be made by associations to individuals, institutions or organizations are made with the In-Kind Aid Delivery Certificate (Annex-14 of the Regulation on Associations). Free goods and service deliveries to be made by individuals, institutions or organizations to associations are accepted with the In-Kind Donation Receipt Certificate (Annex-15 of the Regulation on Associations).
Receipt Documents
Receipt Documents (in the format and size shown in Annex 17 of the Regulation on Associations) to be used in the collection of the income of the Association shall be printed by the decision of the Board of Directors.
The relevant provisions of the Regulation on Associations shall apply to the issues related to the printing and control of the receipt documents, their registration in the book and their use.
Authorization Certificate
The person or persons who will collect income on behalf of the association are determined by the decision of the board of directors by specifying the authorization period. The Authorization Certificate (in Annex-19 of the Regulation on Associations) containing the clear identity, signature and photographs of the persons who will collect income is issued in triplicate by the association and approved by the chairman of the board of directors of the association. One copy of the authorization documents is given to the associations units.
Persons who will collect income on behalf of the association can start collecting income only after a copy of the authorization documents issued on their behalf is submitted to the associations unit. An automatic sequence number is given for each authorization certificate issued by the associations units.
The duration of the authorization certificates is limited to the term of office of the boards of directors. Newly elected boards of directors are obliged to renew their authorization certificates in accordance with the first paragraph. In cases such as the expiration of the term of the authorization certificate or the resignation, death, termination of employment or duty of the person in whose name the authorization certificate has been issued, determination of spontaneous dissolution of the association or termination of the association, it is obligatory to deliver the authorization certificates to the board of directors of the association within one week. In addition, the authorization to collect income can be revoked at any time by the decision of the board of directors. Changes related to the authorization certificate shall be notified to the associations unit within fifteen days by the chairman of the board of directors.
Retention Period of Income and Expense Documents
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.
Article 17 – Declaration;
The chairmen of the board of directors of the Association are obliged to submit the Declaration of the Association for the previous year to the relevant local administrative authority within the first four months of each calendar year.
Branches are also obliged to submit a copy of the declarations they will submit to the local administrative authority to the association to which they are affiliated.
Article 18 – Notification Obligation;
The notifications to be made to the local authority are as follows:
General assembly result notification
Within thirty days following the ordinary or extraordinary general assembly meetings, the chairman of the board of directors shall notify the local administrative authority of the General Assembly Results Notification and its annexes, including the original and substitute members elected to the boards of directors and supervisory boards and other organs.
a) A copy of the minutes of the general assembly meeting signed by the chairman of the council, vice-chairmen and clerk,
b) If the bylaws have been amended, the new and old versions of the amended articles of the bylaws and a copy of the final version of the association’s bylaws signed by the board of directors on each page,
It shall be attached to the General Assembly Final Declaration.
Notification of in-kind and cash aids to be received from abroad
In the event that the Association will receive aid from abroad, it is required to fill out the Notification of Receiving Aid from Abroad in two copies and notify the local administrative authority.
The notification form shall be accompanied by a copy of the decision of the authorized body, a copy of the protocol, contract and similar documents, if any, and a copy of the receipt, statement and similar documents related to the account to which the aid is transferred.
Cash aids must be received through banks and the notification requirement must be fulfilled before they are used.
Notification of changes
The association is obliged to notify the local administrative authority within thirty days following the change by filling in the Notification of Change of Place of Residence regarding the changes in the places of settlement and the Notification of Change in the Organs of the Association regarding the changes in the organs of the association outside the general assembly meetings.
Amendments to the bylaws of the association shall also be notified to the local administrative authority within thirty days following the general assembly meeting where the amendment to the bylaws was made, in the annex of the general assembly result notification.
Notification of Immovables
The Association is obliged to report the immovable properties it has acquired to the local administrative authority by filling out the Immovable Property Declaration within thirty days from the registration to the title deed.
Notification on Joint Projects Conducted with Public Institutions and Organizations
A copy of the protocol and the project made in relation to the joint projects carried out with public institutions and organizations on issues related to the field of duty of the Association shall be attached to the “Project Notification” and submitted to the governorship of the place where the headquarters of the Association is located within one month following the date of the protocol.
Article 19 – Internal Audit of the Association;
Internal audits may be conducted by the general assembly, the board of directors or the supervisory board of the association, as well as by independent audit institutions; however, this does not remove the obligation of the supervisory board.
Article 20 – Branches of the Association;
Branches are a sub-unit opened under an association in order to carry out the activities of the association, which does not have a legal personality and has organs within its body.
The Association may open branches where deemed necessary by the decision of the General Assembly. For this purpose, two Notices of Establishment signed by at least three persons authorized by the Board of Directors pursuant to the authority granted by the General Assembly and its annexes shall be submitted to the local administrative authority of the place where the branch will be opened.
The organs of the branch are the general assembly, the board of directors and the supervisory board.
The general assembly consists of the registered members of the branch. Branches are obliged to conclude their general assembly ordinary meetings at least two months before the general assembly meeting of the headquarters. Branches are obliged to notify the local administrative authority and the headquarters of the association within thirty days following the date of the general assembly meeting.
The branch board of directors shall be elected by the branch general assembly as … original and substitute members and the supervisory board as … original and substitute members.
The duties and powers of these organs and other provisions of this statute concerning the association shall also apply to the branch within the framework stipulated by the legislation.
Article 21 – Opening a Representative Office;
The Association may open representative offices wherever it deems necessary in order to carry out the activities of the Association. Representative offices are not represented in the general assemblies of the branch or the association. Branches cannot open representative offices. The address of the representative office shall be notified in writing to the property administration authority of that place by the person or persons appointed as representative by the decision of the board of directors.
Article 22 – Amendment of the Statutes;
In order to amend the bylaws, 2/3 majority of the members who have the right to attend and vote in the general assembly is required. In case the meeting is postponed due to lack of majority, the majority is not sought in the second meeting. However, the number of members attending this meeting cannot be less than twice the total number of members of the boards of directors and supervisory boards.
The decision majority required for the amendment of the bylaws is 2/3 of the votes of the members who attend the meeting and have the right to vote. Voting on the amendment of the bylaws in the General Assembly shall be open.
Article 23 – Termination of the Association and Liquidation Procedures;
The General Assembly may at any time decide to dissolve the Association.
In order for the dissolution decision to be taken, 2/3 majority of the members who have the right to participate and vote in the general assembly is sought. In case the meeting is postponed due to lack of majority, the majority is not sought in the second meeting. However, the number of members attending this meeting cannot be less than twice the total number of members of the boards of directors and supervisory boards.
The decision majority required for dissolution is 2/3 of the votes of the members who attend the meeting and have the right to vote. Voting on the dissolution decision shall be open.
Liquidation Procedures
The liquidation of the money, property and rights of the Association shall be carried out by the liquidation committee consisting of the members of the last board of directors. These proceedings shall commence as of the date of the decision of the General Assembly regarding dissolution or the date of finalization of spontaneous termination. In all transactions during the liquidation period, the phrase “……. in liquidation” shall be used in the name of the association. Association in liquidation” shall be used.
The liquidation board first examines the accounts of the association. During the examination, the books, receipt documents, expenditure documents, title deed and bank records and other documents of the association are determined and their 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. The money and goods remaining after the collection of receivables and payment of debts are transferred to the place determined in accordance with the decision taken in the general assembly. If the place to be transferred is not determined in the general assembly, it is transferred to the association closest to the purpose of the association in the province where the association is located and which has the highest number of members on the date of termination.
All transactions related to the liquidation shall be shown in the liquidation minutes 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.
Following the completion of the liquidation and transfer of money, property and rights, 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.
The last members of the board of directors as the liquidation board are responsible for keeping the books and documents of the association. This duty may also be assigned to a member of the board of directors. The retention period of these books and documents is five years.
Article 24 – In matters not specified in these bylaws, the provisions of the Associations Law No. 5253, the Turkish Civil Code No. 4721 and the Regulation on Associations published in the Official Gazette dated 31.03.2005 and numbered 25772 and the provisions of other relevant legislation on associations shall apply.
Provisional Article 1- Until the organs of the association are formed in the first general assembly, the members of the temporary board of directors who will represent the association and carry out the business and transactions related to the association and their signatures are stated below.
Temporary Board Members;
Name and Surname Job Title Signature