Considering the relevant regulations, it is obligatory for the associations to conduct an internal audit and then to issue an internal audit report regarding this audit.
There are several types of evaluation form formats. But, you can find a sample here (in Turkish) and revise it in accordance with your needs, if you want.
Event management is a process to organize and manage activities effectively and properly. There are a number of significant principles that should be considered, especially in the organization and management of rights-based activities implemented by CSOs. Sivil Düşün Events Management Guide for Civil Society (in Turkish) is a recommended resource that contains detailed information about event management.
VAT exemption is a kind of “full exemption”. So, no VAT is paid for the purchasing goods and services within the scope of the project.
For more information, please check out Communiqué for IPA II.
For "aid collection", the organization should take an active role and make a request. In other words, a CSO who aims to collect aid should apply for a permission from public authority. But donations can be realized by a person’s own will and it’s not compulsory for a CSO to apply for a permit. Besides, "aid collection" can be performed to achieve a designated goal, however, it’s not necessary to set a specific goal for donations.
For this reason, it's recommended to avoid such actions like advertising, making a call, directing people to donate, which may be perceived as "aid collection" until the application for permission to collect aid is finalized.
It’s recommended to create different bank accounts for aid collection and donations. Please be noted that the bank accounts for aid collection are inspected at the end of the permit period.
More details on this regard can be found at primary legislation below;
- Law of Associations (in Turkish)
- Turkish Civil Code (Provisions on Associations and Foundations) - (in Turkish)
- Law of Charity Collection (in Turkish)
- Regulation on Associations (in Turkish)
- Regulation on Charity Collection Principles and Procedures (in Turkish)
For more information on aid collection can be found at the website of DG of Relations with Civil Society.
In order to establish an economic enterprise, first of all, "economic enterprise can be established" must be included in the statute of the association. After that, a board of directors decision must first be taken to establish the economic enterprise.
Necessary Documents for application of VAT exemption are as follows:
- VAT tax exemption information form (to be issued by both Contracting Authority and the Beneficiary)
- Copy of Grant contract
- Copy of Budget (Annex II of the grant contract)
- Application Letter
For more information, please check out Communiqué for IPA II
Members, donors and volunteers are important forces that support professional staff of CSOs. The growth in voluntary works in CSOs lead to growth in their operations. A good number of qualified volunteers enable CSOs to reach human resources which they could not have achieved with their financial capacities.
Benefitting from volunteers effectively is an important skill for CSOs. Volunteers provide support to the administration and to help accessing in-kind supports and financial resources. They also contribute to several different functions, such as promoting community engagement and participation in the society and to popularize the success and operations of the organization.
Besides,
- Working with volunteers enhances the recognition of the organization, ensures that its operations and works are acknowledged by the society,
- Volunteers act as a bridge between CSOs and society,
- Volunteers contribute to increase effectiveness of CSOs operations,
- CSOs implement projects/programmes with limited budgets, human resources and in other difficult circumstances. The support of volunteers enables CSO to implement their activities easier and in a more effective way.
- The support of volunteers provides motivation for the staff in CSO,
- Voluntary participation of experts, individuals who are well educated or people who are experienced in project management contribute to the positive impact on the efficiency, and quality of work of CSOs.
For more information, please check out
- Manual on the measurement of volunteer work, ILO
- “501 Common” website collaborations with volunteers
The beneficiary will be able to apply for VAT exemption certificate in accordance with one of the following criteria;
- If the allocation of grant is equal or less than 4 million TL, beneficiary shall apply to Directorate of Tax Office,
- If the allocation of the grant is more than 4 million TL, beneficiary should apply to Directorate of Revenue Administration in Ankara,
- If beneficiaries who are located out of Ankara and the allocation of grant is equal or less than 2 million TL, they should apply to the Provincial Directorate of Tax Office in their provinces. In absence of Provincial Directorate of Tax Office, beneficiaries have to apply to the Local Tax Administration (Defterdarlık) in their provinces.
- If beneficiaries who are located out of Ankara and the allocation of grant is more than 2 million TL, they should apply to the Provincial Directorate of Tax Office in their provinces. In absence of Provincial Directorate of Tax Office, they have to apply to Revenue Administration in Ankara
- In accordance with the Communiqué for IPA II and above criteria on the amount of the grant, exchange rates of the Central Bank of Republic of Turkey should be taken into account, while calculating the allocation in TL.
For more information, please check out Communiqué for IPA II.
When the economic enterprise makes a profit, dividends can be transferred to the association after the necessary tax deductions are made. Any cash transfer from the economic enterprise to the association is a profit share and withholding payment is required.
Enjoyment and satisfaction: The volunteers gain joy and moral fulfillment along with life experience.
Self-confidence: Self-assertion, self-actualization and feeling useful while being a part of an activity lead to self confidence.
Teamwork skills development: With or without any job experience, voluntary work improves such skills like job sharing and collaborative success. Additionally, leadership skills will also improve.
Station and social status, new friends and milieu: The new social environment, acquired through voluntary activities, is to contribute positively to individuals' social lives.
New areas of interest: The CSOs working areas in which the volunteers are involved can enable them to get into new fields and, even new job opportunities might be available
One of the main issues of CSOs is financial sustainability and regular access to finance. However, it’s worth to underline that the sustainability of CSOs does not only depend on accessing financial resources. Since its establishment, a CSO forms a whole of resources with members, volunteers, target audience, other stakeholders, local and international networks, organizational structure, legal status. For this reason, the concept of resource development is actually a development and management of above-mentioned integrated approach and securing its sustainability.
Access to finance and securing financial sustainability, is considered as the need and requirement of CSOs all over the world. It’s recommended that A CSO enables a financial sustainability which can be generated a predictable capital flow from different sources for carrying out its programmes and activities.
Project-based grants or donations can be seen as the first alternatives of CSOs However, the available resources for civil society actors are more than these and they are very diverse. Resources can be categorized as:
- In-kind supports,
- membership fees,
- Sponsorships,
- Grants, project-based supports,
- Donations,
- Crowdfunding mechanisms,
- Corporate social responsibility supports,
- Micro-credit or similar support loans,
- Solution partnerships,
- Commercial/economic activities, commercial enterprises of CSOs
- Social investments (impact investments, entrepreneurial philanthropy, etc.),
- Circular economy mechanisms.[i]
For more information, we recommend you to check out following resources. Please note that below resources are in Turkish.
- Resource Development Pages of STGM Website
- Resource Development Guide for CSOs, Dilek Ertükel, STGM
- STGM Videos on Resource Development
[1] Kaynak Geliştirme ve Yenilikçi Uygulamalar: Yerel STÖ, Ağ / Platform / İnisiyatif ve Aktivistler için Rehber, Eliş Berivan, Avrupa Birliği Sivil Düşün Programı, Aralık 2019 - http://sivildusun.net/wp-content/uploads/2017/06/3-SD-Kaynak.pdf
In accordance with the Communiqué for IPA II, VAT certificate holder NGOs should prepare and submit the annual ‘IPA II Purchase Notification Form’ to the registered tax office by the end of February of the following year.
Annual IPA II Purchase Notification Form can be found in Annex 8 of Communiqué for IPA II at http://www.gib.gov.tr/uluslararasi_mevzuat
For more information, please check out Communiqué for IPA II.
Advocacy is an activity by an individual or group that aims to influence decisions within political, economic, and social institutions. Advocacy includes activities and publications to influence public policy, laws and budgets by using facts, their relationships, the media, and messaging to educate government officials and the public1.
More information on advocacy can be found at “The Culture and Creativity website” which was developed within the framework of an EU Programme in 2015.
1.https://en.wikipedia.org/wiki/Advocacy
Lobbying is a form of advocacy, focusing to influence the law and decisions. It aims to influence local, national or international institutions where decisions are taken by representatives. In other words, lobbying attempts to directly influence the decision makers. Although there is a confusion between the concepts of advocacy and lobbying, lobbying can be considered as a part of advocacy efforts. In brief, advocacy does not only target decision makers, it is a long-term course and consists of many other aspects and components.
It is possible to transfer funds from the association to the economic enterprise. This is a debt transaction. In order to avoid any problems in the audit in such transactions, the Board of Directors must take a decision about "the money will be transferred to the economic enterprise for which business" before the transfer.
STGM regularly searches for funding opportunities for civil society to contribute to the sustainability of CSOs in Turkey and support their resource development efforts. Specific Calls for grants, targeted to CSOs can be found on the STGM website under the “Open Calls” heading.
Besides, STGM created a database, called "Funds Database". The database consists of information regarding several funding institutions and organizations for CSOs in both national and international channels The database and its content can be accessed at the "Funds Database" page on the STGM website.
In Turkey, there is neither a specific law and legislation for regulating volunteering and volunteer work nor regulating the relations between NGOs and volunteers.
Pursuant to Article 102 of the Turkish Civil Code No. 4721, a foundation could be established by an official deed to be made in the form of a notary public or a testamentary disposition. In order for the foundation to be established, it is necessary to apply to the authorized court and ensure its registration.
Within the scope of EU funded projects, supplier agreements are exempted from the stamp tax in the view of Communiqué for IPA II.
For more information, please check out Communiqué for IPA II.