According to Article 99 of the Turkish Civil Code, “Association revenues consist of membership fees, income generated through association activities or association assets, as well as donations and aids.” Article 10 of Law No. 5253 on Associations regulates the issues of assistance and cooperation. Under this article, associations may receive financial assistance from, and provide financial assistance to, associations with similar purposes, political parties, labor and employer unions, and professional organizations, in order to achieve the objectives set out in their bylaws. The legislation sets out different procedures for donations received domestically and those received from abroad.
Article 21 of the Law on Associations regulates donations and assistance received from abroad. According to this provision, associations may receive in-kind and cash assistance from foreign individuals, institutions, and organizations on the condition that they notify the local administrative authority (mülki idare amirliği) in advance. The form and content of the notification are specified in the Regulation on Associations. Cash donations must be received through banks, and notification must be made before such funds are used.
Another fundraising activity is regulated under Article 100 of the Regulation on Associations. According to this article, fundraising activities conducted by natural persons, associations, institutions, foundations, sports clubs, and newspapers or magazines, pursuant to Law No. 2860 on Fundraising (Yardım Toplama Kanunu), are carried out under the authority of units responsible for civil society relations.
Article 2 of Law No. 2860 sets out the principles governing fundraising activities conducted by persons and organizations authorized to raise funds in line with their purposes and the public interest. Fundraising activities conducted within the structure of the Turkish Armed Forces, as well as donations and aids made by members or other persons to associations, unions, and their umbrella organizations, sports clubs, professional organizations, and foundations authorized to receive donations, as well as revenues generated from their own resources, fall outside the scope of Law No. 2860.
In addition to collecting revenues in the manner described above, associations may also raise funds—provided that the activity aligns with the public interest—for achieving their objectives, assisting persons in need, and carrying out or supporting one or more public services. In such cases, Law No. 2860 applies. Associations may collect such donations through receipts, donation boxes placed at designated locations, opening bank accounts, issuing donation stamps, organizing exhibitions, cultural or sports performances, raffles, tours, and entertainment events, or by using automated or electronic information processing systems. Under Article 6 of the Law, “persons and organizations may not conduct fundraising activities without obtaining permission from the competent authority. However, the President determines and announces which public-benefit associations, institutions, and foundations may conduct fundraising without permission. Unauthorized fundraising activities are immediately halted by security forces, and legal proceedings are initiated against those responsible.”
If the fundraising activity covers more than one district within a province, permission must be obtained from the provincial governor. If it is limited to a single district, permission is obtained from the district governor. If the activity covers more than one province, individuals or legal entities intending to conduct the activity must obtain permission from the governor of the province in which they are based, and the permitting governorate must inform the relevant governorates and the Ministry of Interior.
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