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What are the essential ledgers/books for associations?

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Membership registration book, document registry book, official minute book and operating ledger are amongst the essential books for associations. It’s mandatory to keep above-mentioned books/ledgers for an association. These books can be certified either by the Provincial Directorates of Civil Society Relations or can be notarized. Besides, although it’s not mandatory, an inventory book and receipt book can also be kept. 

In lieu of “off the shelf” ledgers and books, you can also utilise the ledgers and books, created by using A4 pages, but those versions can only be notarized. In terms of the legitimacy of the books/ledgers, there is no difference where they are certified. They can be certified free of charge by the Provincial Directorates of Civil Society Relations, however, the standard fees must be paid to the public notary for these procedures.

For more information on book-keeping, please check out the Republic of Turkey, Ministry of Interior, DG of Civil Society Relations website (only in Turkish).

Law and Legislations
Ledgers of Associations
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