Article 1 – Name and Headquarters of the Association;
Name of the Association: ……. ASSOCIATION
Address of the Association: …… Street, No. …/…, ……/…..
Headquarters of the Association: …../……. The Association may establish branches both within and outside the country.
Article 2 – Purpose of the Association;
The Association was established for the purpose of ……………
Article 3 – Areas of Activity, Methods of Operation, and Form of Activities;
1 – To conduct educational activities such as courses, seminars, symposia, conferences, and panels in order to enhance and develop the Association’s activities,
2 – To establish and equip social and cultural facilities for the use of its members and to help them make the most of their leisure time,
3 – To organize events such as dinners, concerts, balls, plays, exhibitions, sports events, trips, and entertainment activities to foster and strengthen relationships among members,
4 – To provide financial and moral support to students in need, support their education, and ensure they grow into successful individuals. The Association provides scholarships to students in need who lack financial means but have a desire to pursue education, as necessary.
5 – The Association may purchase any type of asset—real estate, fixed assets—to achieve its objectives.
6- To ensure all forms of cultural and social solidarity among members in accordance with traditions during difficulties arising from natural disasters, death, illness, and similar situations, as well as during traditional ceremonies (weddings, engagements, feasts, festivals, etc.).
7- To provide assistance for the benefit of local schools, mosques, roads, water facilities, and similar locations.
8- To procure all necessary technical tools, equipment, hardware, and stationery supplies to ensure a healthy working environment for achieving the objectives.
9. To establish and operate economic, commercial, and industrial enterprises to generate the necessary revenue for achieving the association’s objectives.
10. To establish a foundation, if necessary, to achieve the objective,
11. To establish facilities that associations may establish by obtaining the necessary permits,
12 – To participate in international activities, become a member of associations or organizations abroad, and collaborate with or form partnerships with such organizations on a project basis,
13 – To achieve the Association’s objectives, to receive financial assistance from associations with similar objectives, labor and employer unions, and professional organizations, and to provide financial assistance to these institutions,
14 – In carrying out these activities, compliance with the provisions of Law No. 5072 regarding associations, foundations, and public institutions is essential; this shall not preclude the implementation of joint projects within the mission areas of public institutions and organizations.
15 – Establishing a credit center to meet the short-term credit needs of association members for food, clothing, and other basic necessities,
16 – Opening representative offices in locations deemed necessary,
17 – Merging with associations operating under the same purpose to form a federation or confederation,
18 – To establish platforms with other associations, foundations, unions, and similar civil society organizations to achieve a common objective in areas related to the association’s purpose and not prohibited by law,
Scope of the Association’s Activities
The association operates in the field of…
Article 4 – Right to Membership and Membership Procedures;
Any natural or legal person holding a valid driver’s license and not prohibited from association membership has the right to become a member of this association. However, foreign nationals must hold a residence permit in Turkey to become members. This requirement does not apply to honorary membership.
Written membership applications are decided upon by the association’s board of directors within thirty days at the latest, and the result is notified to the applicant in writing. Members whose applications are accepted are recorded in the register maintained for this purpose.
The association’s regular members are those accepted into membership by the board of directors upon their application to the association’s founders. Individuals who provide significant material and moral support to the association may be accepted as honorary members by decision of the board of directors.
When a branch of the association is established, the membership records of those registered at the association’s headquarters are transferred to the branches. New membership applications are submitted to the branches. Membership acceptance and termination are handled by the branch boards of directors and reported to the General Headquarters in writing within thirty days at the latest.
Article 5 – Members’ Rights;
Every member has the right to:
Participate in the association’s activities and management,
Vote at the General Assembly. A member must cast their vote in person.
If a legal entity is a member, the person designated by the legal entity’s board of directors or representative casts the vote. When this person’s term as chair or representative ends, a new person to cast the vote on behalf of the legal entity is designated.
Honorary members do not have the right to vote.
Article 6 – Members’ Obligations;
Members’ obligations are as follows:
Payment Obligation: The entrance and annual dues to be paid by members are determined at board of directors meetings.
Other Obligations: Members are obligated to comply with the association’s bylaws and demonstrate their commitment to the association. Each member is obligated to act in accordance with the association’s purpose and, in particular, to refrain from conduct that hinders or prevents the achievement of that purpose.
Article 7 – Termination of Membership;
a) Resignation: No one may be compelled to remain a member of the association. Every member has the right to resign from the association provided they submit a written notice. The resignation process is deemed complete as soon as the member’s resignation letter reaches the board of directors. Withdrawal from membership does not extinguish the member’s outstanding debts to the association.
b) Expulsion:
1- Engaging in acts contrary to the association’s bylaws,
2- Consistently refusing to fulfill assigned duties,
3- Failing to pay membership dues within six months despite written warnings,
4- Failure to comply with decisions made by the association’s governing bodies.
5- After losing the conditions for membership,
If any of the above-mentioned circumstances are determined, the member may be expelled by a decision of the Board of Directors.
Persons who resign from the association or whose membership is terminated are removed from the membership records and may not claim any rights to the association’s assets.
Article 8 – Associations;
The mandatory bodies of the association are listed below.
General Assembly
Board of Directors
Audit Committee
Article 9 – Formation, Meeting Time, and Procedures for Convening and Conducting the General Assembly;
The General Assembly is the association’s highest decision-making body and consists of registered members of the association.
General Assembly;
1- It convenes as an ordinary meeting at the time specified in this agreement,
2- It convenes extraordinary meetings within thirty days if the Board of Directors or the Audit Committee deems it necessary, or upon a written request from one-fifth of the association’s members.
The ordinary General Assembly meets every three years at the month, location, and time determined by the Board of Directors.
The General Assembly shall be convened. If the Board of Directors fails to convene the General Assembly, the competent authority shall appoint three members to convene the General Assembly upon the request of any member.
Convening Procedure
The board of directors compiles a list of members entitled to attend the General Assembly in accordance with the association’s bylaws. Members entitled to attend the General Assembly are summoned to the meeting at least fifteen days in advance by publishing the date, time, location, and agenda of the meeting in a newspaper or by written notice or email. This notice must also specify the date, time, and location of the second meeting in the event the meeting cannot be held due to lack of a quorum. The interval between the first and second meetings must be at least ten days and no more than sixty days.
If the meeting is postponed for any reason other than lack of a quorum, the reasons for the cancellation must be stated, and the notice of the first meeting must be properly communicated to the members. The second meeting must be held within six months of the date of the notice. Members are summoned to the second meeting in accordance with the principles outlined in the first paragraph.
A general assembly meeting may not be postponed more than once.
Meeting Procedure
General assembly meetings are held at the location of the association’s headquarters.
The General Assembly convenes with the absolute majority of members entitled to participate; in the case of bylaw amendments or the dissolution of the association, a two-thirds majority is sufficient; if the meeting is postponed due to the lack of a quorum, a quorum is not required for the second meeting. However, the number of members attending this meeting must not be less than twice the total number of members of the Board of Directors and the Supervisory Board.
A list of members entitled to attend the General Assembly meeting is kept at the meeting venue. The identification documents issued by official authorities of members entering the meeting venue are checked by members of the Board of Directors or by officials appointed by the Board of Directors. Members enter the meeting venue by signing their names on the list prepared by the Board of Directors. Those who fail to present identification documents, those who do not sign the specified list, and members without the right to attend the general assembly meeting are not admitted to the meeting venue. These individuals and non-members of the association may observe the general assembly meeting from a separate section.
If a quorum is present, this is recorded in the minutes, and the meeting is opened by the chairman of the board of directors or a member of the board appointed by him. If a quorum is not met, the board of directors will still prepare minutes.
Following the opening, a presiding officer, a sufficient number of vice-presiding officers, and a secretary are elected to form the presiding committee.
For the election of association officers, members casting votes must present their identification to the presiding committee and have their names recorded on the June list.
The management and security of the meeting are the responsibility of the presiding officer. The General Assembly concludes with the discussion of the agenda items and the adoption of decisions. Each member has one vote at the General Assembly; members must cast their votes in person.
Only items on the agenda are discussed at the General Assembly meeting. However, topics requested for discussion by at least one-tenth of the members present at the meeting must be submitted in writing.
The topics discussed at the meeting and the decisions made are recorded in the minutes and jointly signed by the presiding judge and the minute-takers. At the conclusion of the meeting, the minutes and other documents are handed over to the chairperson of the board of directors. The chairperson of the board of directors is responsible for safeguarding these documents and presenting them to the newly elected board of directors within seven days.
Article 10 – Procedures and Forms of Voting and Decision-Making by the General Assembly;
Decisions of the General Assembly are adopted by an absolute majority of the members present at the meeting. Until now, decisions regarding amendments to the bylaws and the dissolution of the association could only be made by a two-thirds majority of the members present at the meeting.
Unless otherwise decided by the General Assembly, the election of members of the Board of Directors and the Audit Committee is conducted by secret ballot, while decisions on other matters are made by open ballot.
A secret ballot is a vote in which ballots or voting slips, sealed by the meeting chair after being deemed necessary by the members, are placed into an empty container, and the results are determined by an open vote after the voting has concluded.
In an open vote, the method determined by the General Assembly chair shall be applied.
Decisions made without a meeting, provided all members participate in writing, and decisions made by all members of the association without adhering to the notice procedures specified in this bylaw are valid. Such decisions do not serve as a substitute for a regular meeting.
Article 11 – Duties and Powers of the General Assembly;
1- Election of the association’s organs,
2- Amendment of the association’s bylaws,
3- Review of the reports of the executive and supervisory boards and the executive board’s explanation,
4- The budget prepared by the executive board is reviewed and approved as is or with amendments.
5 – Oversight of the association’s other bodies and, if necessary, their removal from office for valid reasons,
6 – Review and resolution of appeals against Executive Board decisions regarding the rejection of membership or expulsion from membership,
7 – Granting the Executive Board the authority to purchase real estate necessary for the association or to sell existing real estate,
8 – Reviewing and approving regulations prepared by the Board of Directors regarding the association’s activities, either as submitted or with amendments or revisions,
9 – The Audit Committee, composed of civil society officials, shall be entitled to receive all types of allowances and compensation; the daily allowance amount shall be determined and paid to members in exchange for the services they provide to the association.
10 – The decision regarding the association’s joining or withdrawing from a federation,
11 – Authorizing the Board of Directors to approve the establishment of branches and to carry out the necessary procedures for branches whose establishment has been approved,
12 – The association engages in international activities, joins or withdraws from associations and organizations abroad,
13 – The establishment of the association,
14 – The dissolution of the association,
15 – Reviewing and deciding on other proposals submitted by the Board of Directors,
16 – As the association’s highest authority, matters not delegated to another body of the association shall be addressed, and its authorities shall be exercised.
17 – The fulfillment of other duties required of the General Assembly under the relevant legislation,
These matters are discussed and decided by the General Assembly.
Article 12 – Composition, Duties, and Powers of the Board of Directors;
The Board of Directors consists of members elected by the General Assembly, comprising both regular and alternate members.
If the number of board members falls below half of the total membership due to vacancies, the remaining board members or members of the supervisory board shall convene a general meeting within one month. If no such meeting is convened, upon the request of any member, the competent authority shall appoint three members to convene the general meeting.
At its first meeting following the election, the board of directors shall distribute duties and appoint the president, vice president, secretary, treasurer, and members.
The board of directors may be convened at any time, provided that all members are notified. The meeting shall be held with the participation of more than half of the total number of members. Decisions shall be made by an absolute majority of the total number of members present at the meeting.
The Board of Directors performs the following duties:
1 – To represent the association or to authorize a member or a third party to do so,
2 – To carry out transactions related to income and expenditure accounts, prepare the budget for the next term, and submit it to the General Assembly,
3 – To prepare regulations regarding the association’s activities and submit them to the General Assembly for approval,
4 – To purchase real estate, sell movable and immovable property belonging to the Association, construct buildings or facilities, enter into lease agreements, and establish liens or other real rights in favor of the Association, all within the authority granted by the General Assembly,
5 – To ensure the execution of procedures related to the establishment of branches within the authority granted by the General Assembly,
6 – To oversee the branches of the association and, if necessary, remove the branch boards of directors from office for valid reasons,
7- To ensure the establishment of representative offices in locations deemed necessary,
8- To implement decisions adopted by the General Assembly,
9- At the end of each fiscal year, a report detailing the association’s financial statements (including the balance sheet and income statement) and the Board of Directors’ activities is prepared and submitted to the General Assembly.
10-To ensure the implementation of the budget,
11-To decide on matters regarding membership in the association or expulsion from membership,
12-To make and implement any and all decisions within its authority necessary to achieve the association’s objectives,
13-To fulfill other duties assigned to it by law and to exercise its authorities.
Article 13 – Organization, Duties, and Powers of the Audit Committee;
The Audit Committee consists of regular and alternate members elected by the General Assembly.
The purpose and objective of the Association’s bylaws is to ensure that the Audit Committee operates in a sustainable manner, in accordance with the bylaws and internal regulations, including books, accounts, and records, as specified in the relevant matters. audit process is conducted in the form of a report to be presented by the Board of Directors at the General Assembly meeting, based on audit results conducted at intervals not exceeding one year. Th e Audit Committee may convene the General Assembly if necessary.
Article 14 – Association Revenue;
The Association’s revenue consists of the following items:
1-Membership fees: The Board of Directors has the authority to determine the entrance fee to be collected from members, as well as the monthly and annual dues to be collected from members.
2-Branch payments: A percentage of the membership fees collected by the branches is remitted to the central office once a month.
3-Donations and contributions made to the association by individuals and legal entities at their own discretion,
4-Revenue generated from social events organized by the association,
5-Revenue derived from the association’s assets,
6-Revenue to be generated from collected donations,
7. Profits generated from commercial activities conducted by the association to secure the revenue necessary to achieve its objectives,
8. Other revenues.
Article 15 – The Association’s Accounting Principles, Procedures, and Books to Be Maintained;
The Association maintains its books in accordance with commercial accounting principles. However, if the annual gross revenue exceeds 31% of the limit specified in the Associations Regulation published in the Official Gazette dated March 31, 2005, and numbered 25772, the Association shall maintain its books in accordance with the balance sheet basis starting from the following accounting period.
If the books are approved under the balance sheet basis and remain below the aforementioned limit for two consecutive accounting periods, they may be reassessed under the commercial accounting basis starting from the following year.
By decision of the Board of Directors, books may be kept in accordance with the balance sheet basis without adhering to the transition process described above.
If the association establishes a commercial enterprise, separate books must be maintained for this commercial enterprise in accordance with the provisions of the Tax Procedure Law No. 213.
Recording Procedures
The association’s books and records are maintained in accordance with the procedures and principles specified in the Association Bylaws.
Books to Be Retained
The association maintains the following books:
a) The books to be kept and the principles to be followed in accordance with commercial accounting standards are as follows:
1) Minutes Book: The date and number of the board of directors’ decisions are recorded in this book, and the decisions are signed by the members present at the meeting.
2) Membership Register: The personal information of members, as well as their dates of admission and resignation, are recorded in this register. Members’ admission and annual dues payments may also be recorded in this register.
3) Document Register: Incoming and outgoing documents are recorded in this register along with their dates and serial numbers. Originals of incoming documents and copies of outgoing documents are filed. Documents received or sent via email are printed and retained.
4) Fixed Assets Register: In this register, the acquisition date and method of the association’s fixed assets, the locations where they are used or donated, and the records of those whose useful life has expired are recorded.
5) Commercial Account Book: Revenues received and expenses incurred on behalf of the association are recorded in this book in a clear and orderly manner.
6) Delivery Receipt Register: This register records the serial and sequence numbers of delivery receipts, the names, surnames, and signatures of the persons receiving and returning these documents, as well as the dates of receipt and return.
b) The ledgers to be maintained based on the balance sheet and the principles to be followed are as follows:
1) The ledgers listed in subparagraphs 1, 2, 3, and 6 of subparagraph (a) of paragraph (a) shall also be maintained when ledgers are kept on a balance sheet basis.
2) Tax Ledger, General Ledger, and Inventory Ledger: The procedures for maintaining these ledgers and the methods of recording entries shall be established in accordance with the Tax Procedure Law No. 213 and the General Circulars on the Application of the Accounting System issued pursuant to the authority granted to the Ministry of Finance under this Law.
Approval of Books
The association must have the required books approved by the provincial association directorate or a notary public before beginning to use them. The use of these books continues until the pages are exhausted, and the books are not closed. However, books maintained on an accrual basis and books with forms or continuous-form pages must be re-approved annually in the last month of the year preceding the year in which they will be used.
Income Statement and Balance Sheet Regulations
(Effective as of December 31) (As specified in Annex 16 of the Associations Regulation), if records are kept on an accrual basis, an “Operating Statement” is prepared at the end of the year. If records are kept under the balance sheet accounting system, a balance sheet and income statement are prepared at the end of the year (December 31) in accordance with the General Circulars on the Application of the Accounting System published by the Ministry of Finance.
Article 16 – The Association’s Revenue and Expense Transactions;
The association’s revenues are collected using a receipt. If the association’s revenues are collected through banks, a receipt is issued in lieu of documents such as a bank receipt or account statement provided by the bank.
The association’s expenses are recorded using expense documents such as invoices, retail sales receipts, or freelance service receipts. However, associations may use the Compass expense receipt (included in Annex 13 of the Regulation on Associations) for payments not covered by the provisions of the Tax Procedure Law No. 213 regarding payments under Article 94 of the Income Tax Law.
Free deliveries of goods and services made by associations to individuals, institutions, or organizations are carried out using the In-Kind Donation Delivery Certificate (included in the October 14 provision of the Regulation on Associations). Free deliveries of goods and services made by individuals, institutions, or organizations to associations are accepted using the In-Kind Donation Acceptance Certificate (as specified in the October 15th article of the Associations Regulation).
Receipts
Receipts to be used for the collection of the association’s revenues (in the form and size specified in the October 2017 issue of the Associations Regulation) will be printed by decision of the board of directors.
Matters regarding the cancellation, control, registration, and use of receipt documents are handled in accordance with the relevant provisions of the Associations Regulation.
Authorization
The person or persons authorized to collect revenue on behalf of the association are designated by a decision of the board of directors, with the duration of the authorization specified. The Authorization Certificate, issued in triplicate by the association and approved by the chairman of the board of directors, includes the personal information, signatures, and photographs of the persons authorized to collect revenue (as stipulated in the Associations Regulation dated October 19). One copy of the Authorization Certificate is provided to the association’s units.
Individuals authorized to collect revenue on behalf of the association may begin revenue collection only after a copy of the Authorization Certificate issued in their name has been submitted to the association’s unit. Associations are assigned an automatic serial number for each Authorization Certificate issued to them by their units.
The validity period of authorization certificates is limited to the term of office of the board members. Newly elected boards of directors must renew their authorization certificates in accordance with the principles set forth in the first paragraph. In cases such as the expiration of an authorization certificate, resignation, death, dismissal, or the voluntary dissolution or termination of the association, the issued authorization certificates must be returned to the association’s board of directors within one week. Additionally, the authority to collect funds may be revoked at any time by a decision of the board of directors. Any changes regarding authorization certificates must be reported to the associations department by the board chairman within fifteen days.
Retention Period for Income and Expense Documents
Except for ledgers, receipts, expense documents, and other records used by associations must be retained for five years in the order of their numbers and dates in the ledgers, provided that the periods specified in special laws are reserved.
Article 17 – Publication of the Declaration;
The chairpersons of the association’s board of directors are required to submit the Association Declaration for the previous year to the relevant property administration inspector within the first four months of each calendar year.
Branches are also required to provide a copy of the statements they submit to the head of the property administration to the association to which they are affiliated.
Article 18 – Reporting Obligations;
Reports to be submitted to the property administrator are as follows:
Reporting of general assembly results
Within thirty days following the general assembly meeting held in October or an extraordinary general assembly meeting, the General Assembly Results Report—which includes the elected regular and alternate members of the board of directors, the audit committee, and other bodies—and its attachments must be submitted to the property management chairman by the chairman of the board of directors.
a) A copy of the minutes of the general assembly meeting signed by the chairperson, vice-chairpersons, and the secretary,
b) If amendments have been made to the bylaws, each page of the amended bylaws (both the new and old versions) and the final version of the association’s bylaws must be signed by the board of directors.
Attached to the General Assembly Results Report.
Notification Regarding In-Kind and Monetary Assistance Received from Abroad
If the association receives assistance from abroad, two copies of the “Notification of Assistance Received from Abroad” form must be completed and submitted to the property management officer.
Attached to the notification form are a copy of the decision by the authorized body, along with any protocols, contracts, or similar documents, as well as a copy of the receipt, account statement, or similar documents related to the account into which the assistance was transferred.
Cash assistance must be received through banks, and the notification requirement must be fulfilled for it to be used.
Notification of Changes
Changes to the association’s bylaws; changes in the association’s governing bodies; and the requirement for the administrative authority to notify the property management officer of such changes within thirty days must be reported by completing the notification form at the association’s general assembly.
Changes made to the association’s bylaws must be reported to the head of the property administration within thirty days following the general assembly meeting at which the bylaw amendment was adopted, as part of the general assembly results notification.
Real Property Declaration
The association is obligated to notify the head of the real estate administration by completing the Real Property Declaration form within thirty days of the date the acquired real property is registered in the land registry.
Notification Regarding Joint Projects Conducted with Public Institutions and Organizations
Matters related to joint projects with public institutions within the association’s jurisdiction shall be addressed by submitting a sample protocol and the “Project Notification” form, which must be attached within one month of the protocol’s submission to the governor of the province where the association’s headquarters is located.
Article 19 – Internal Audit of the Association;
Internal audits may be conducted by the association’s general assembly, board of directors, or audit committee, as well as by independent audit firms; however, this does not relieve the audit committee of its obligations.
Article 20 – Branches of the Association;
Branches are subordinate units established under the association to carry out its activities; they lack legal personality but have their own internal bodies.
The association may open branches in locations it deems necessary by resolution of the general assembly. For this purpose, two copies of the establishment documents and their attachments, signed by at least three persons authorized by the board of directors in accordance with the authority granted by the general assembly, are submitted to the head of the local property administration where the branch is to be established.
The branch’s governing bodies are the general assembly, the executive board, and the audit committee.
The General Assembly consists of the branch’s registered members. Branches are required to complete their regular General Assembly meetings at least two months prior to the General Assembly meeting of the central office. Branches are required to submit a copy of the General Assembly results to the head of the property administration and the association’s central office within thirty days of the meeting date.
The branch’s Board of Directors is elected by the branch’s General Assembly as regular and alternate members, and the Audit Committee is also elected as regular and alternate members.
The duties and authorities of these bodies, as well as other provisions regarding the association set forth in this bylaw, shall apply to this branch within the framework prescribed by the relevant legislation.
Article 21 – Establishment of Representative Offices;
The association may open a representative office in locations it deems necessary to conduct association activities. Representative offices are not represented at the general assembly meetings of branches or the association. Branches may not open representative offices. The address of the representative office is notified in writing to the property manager of the relevant location by the person or persons appointed as representatives by a decision of the board of directors.
Article 22 – Amendment of the Bylaws;
To amend the bylaws, a two-thirds majority of members entitled to attend and vote at the general assembly is required. If the meeting is postponed due to the lack of a quorum, a majority is not required at the second meeting. However, the number of members attending this meeting must not be less than twice the total number of members of the board of directors and the audit committee.
The required two-thirds majority for amending the bylaws consists of the majority of votes cast by members present at the meeting who are entitled to vote. Voting on amendments to the bylaws is conducted openly at the general assembly.
Article 23 – Dissolution of the Association and Liquidation Procedures;
The general assembly may decide to dissolve the association at any time.
A two-thirds majority of members present at the general assembly and entitled to vote is required to adopt a dissolution resolution. If the meeting is postponed due to the lack of a quorum, a quorum is not required for the second meeting. However, the number of members attending this meeting must not be less than twice the total number of members of the board of directors and the audit committee.
The required majority for dissolution is achieved by the votes of two-thirds of the members present at the meeting and entitled to vote. The vote on the dissolution resolution is conducted openly.
Liquidation Procedures
The liquidation of the association’s funds, property, and rights is carried out by a liquidation committee composed of the last members of the board of directors. These proceedings begin as of the date the general assembly adopts the dissolution resolution or the date the automatic dissolution becomes final. During the liquidation period, the association is referred to as “in liquidation…” and the term “association” is used.
The liquidation committee first reviews the association’s accounts. During the review, the association’s ledgers, receipt documents, expense records, title deeds, bank records, and other documents are identified, and its assets and liabilities are recorded in a minutes document. Creditors of associations found to be in debt during the liquidation process are summoned, and if there are assets, they are converted into cash and paid to the creditors.
If the association is a creditor, the debts are collected from the debtors. After the collection of debts and the payment of liabilities, the remaining funds and assets are generally transferred to a location determined in accordance with the decision of the board of directors. If the transfer destination has not been determined by the general assembly, the assets are transferred to the association in the same province that is closest in purpose and has the largest number of members as of the date of dissolution.
All liquidation-related procedures are recorded in the October liquidation minutes, and the liquidation process is completed within three months, except for any extensions granted by property administration authorities for valid reasons.
Upon the completion of the liquidation and the transfer of funds, property, and rights, the liquidation committee must notify the property management official at the association’s headquarters in writing within seven days of the determination of the situation and attach the liquidation report to this notice.
The final members of the board of directors are responsible, in their capacity as the liquidation committee, for the safekeeping of the association’s books and records. This duty may also be assigned to one of the members of the board of directors. The retention period for these books and records 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, the Associations Regulation published in the Official Gazette dated March 31, 2005, and No. 25772, as well as other relevant legislation issued by reference to these laws, shall apply.
Transitional Article 1 – Until the Association’s organs are established at the first general assembly, the members of the interim board of directors who will represent the Association and conduct its affairs and transactions, along with their signatures, are listed below.
Interim Board of Directors Members;
Name Surname Position Signature
This bylaw consists of 24 articles and one transitional article.