FAIR Statue

Name and Headquarters of the Association

Article 1 – Name of the Association: The name of the association is ‘Fide Research, Monitoring and Reporting Association.’ The short name “FAIR” will be used.

The headquarters of the association is in Ankara.

The association may open branches and representative offices within and outside the country.

The Association’s Purpose and the Subjects and Forms of Work to be Carried Out by the Association to Achieve this Purpose, and its Field of Activity

Article 2 – The Association was established with the purpose of conducting monitoring, research, advocacy and reporting activities in the field of human rights and freedoms, and to engage in activities in this direction.

Fields and Forms of Work to be Carried Out by the Association

1- Conducting non-commercial research to activate and develop its activities,

2- Organising educational activities such as courses, seminars, conferences and panels,

3- Obtaining all necessary information, documents, and publications required to achieve the association’s objectives, establishing a documentation centre, and publishing newspapers, magazines, books, and bulletins in line with the association’s objectives to publicise its activities,

4- To provide a healthy working environment for the realisation of the purpose, to obtain all kinds of technical tools and equipment, fixtures and stationery supplies,

5- To engage in fundraising activities and accept donations from within and outside the country, subject to obtaining the necessary permits,

6- To establish and operate economic, commercial, and industrial enterprises as a secondary part of its activities in order to secure the income necessary to achieve the objectives of the charter,

7- To open a local office and establish social and cultural facilities for the benefit of its members and to furnish them,

8- To organise dinners, concerts, balls, theatre performances, exhibitions, trips, and other entertaining events to develop and maintain human relations among its members, or to enable its members to benefit from such events,

9- To purchase, sell, rent, lease, and establish real rights on immovable property as needed for association activities,

10- To establish foundations, federations, or join an existing federation within the country or abroad if deemed necessary to achieve the purpose, and to establish facilities that associations can establish with the necessary permits,

11- To engage in international activities, to become a member of associations or organisations abroad, and to collaborate or cooperate with these organisations on a project basis,

12- To receive financial assistance from associations with similar objectives, labour and employer unions, and professional organisations for the purpose of achieving the association’s objectives, and to provide financial assistance to the aforementioned institutions,

14- To carry out joint projects with public institutions and organisations in areas within their scope of responsibility, if deemed necessary for the achievement of the purpose, subject to the provisions of Law No. 5072 on the Relations of Associations and Foundations with Public Institutions and Organisations,

15- To open representative offices in necessary locations,

16- To establish platforms with other associations or foundations, unions, and similar civil society organisations to achieve a common purpose in areas related to the association’s purpose and not prohibited by law,

17- To engage in any activity necessary to achieve the purpose and not prohibited by law.

Scope of Activities

The Association operates both domestically and internationally in areas such as social, economic, legal, cultural, artistic, environmental, and climate protection.

Right to Membership and Membership Procedures

Article 3 – Any natural or legal person who has legal capacity, accepts the aims and principles of the association and agrees to work in line with them, and meets the conditions stipulated by law, has the right to become a member of this association. However, foreign natural persons must also have the right of residence in Turkey in order to become members. This condition does not apply to honorary membership.

Written applications for membership shall be decided upon by the association’s board of directors within a maximum of thirty days, either by accepting the application or rejecting it, and the result shall be notified to the applicant in writing. Members whose applications are accepted shall be recorded in the register kept for this purpose.

The regular members of the association are its founders and persons accepted as members by the management board upon their application.

Those who have provided significant material and moral support to the association may be accepted as honorary members by decision of the management board.

Resignation from Membership

Article 4 – Every member has the right to resign from the association by giving written notice. The resignation process is considered complete as soon as the member’s letter of resignation reaches the board of directors. Resignation from membership does not terminate the member’s accumulated debts to the association.

Expulsion from Membership

Article 5 – Circumstances warranting expulsion from association membership.

1- Engaging in conduct contrary to the association’s bylaws, principles, vision, and research principles,

2- Consistently refusing to perform assigned duties,

3- Failing to pay membership dues within six months despite written warnings,

4- Failing to comply with decisions made by association bodies,

5- Losing the conditions for membership,

In the event that any of the above circumstances are identified, the member may be expelled by a decision of the board of directors.

Those who leave or are expelled from the association are removed from the membership register and cannot claim any rights to the association’s assets.

Association Organs

Article 6 – The organs of the association are listed below.

1-General Assembly,

2-Executive Board,

3-Audit Board,

Formation, Meeting Time, and Meeting Procedures of the Association General Assembly

Article 7 – The General Assembly is the Association’s most authoritative decision-making body and consists of registered members of the Association.

The General Assembly;

1- Meets regularly at the time specified in these bylaws,

2- Convened by the Board of Directors or the Audit Committee when deemed necessary, or upon the written request of one-fifth of the association’s members, by the Board of Directors. If the Board of Directors fails to convene the General Assembly, a member may apply to the conciliation judge, who shall appoint three members to convene the General Assembly.

The regular general assembly shall meet once every three years, in December, on a date, at a place and time determined by the management board. The general assembly shall be convened by the management board.

Procedure for Convening

The management board shall prepare a list of members who are entitled to participate in the general assembly in accordance with the association’s bylaws. Members who have the right to attend the general assembly are summoned to the meeting at least fifteen days in advance by announcing the date, time, place and agenda of the meeting in at least one newspaper or on the association’s website, by written notification, by sending a message to the member’s e-mail address or contact number, or by using local media. This notice shall also specify the date, time, and location of the second meeting in the event that the meeting cannot be held due to lack of quorum. The period between the first and second meetings shall not be less than seven days or more than sixty days.

If the meeting is postponed for reasons other than the failure to achieve a quorum, this situation shall be communicated to the members in accordance with the procedure for the first meeting, stating the reasons for the postponement. The second meeting must be held within six months of the postponement date at the latest. Members shall be summoned to the second meeting in accordance with the principles set out in the first paragraph.

The general assembly meeting may not be postponed more than once.

Meeting Procedure

The general assembly convenes with the simple majority of members entitled to attend; in cases of bylaw amendments and dissolution of the association, a two-thirds majority is required. If the meeting is postponed due to lack of 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 management and supervisory boards.

A list of members entitled to attend the general assembly shall be kept at the meeting venue. The identity documents issued by official authorities of members entering the meeting venue shall be checked by the members of the management board or officials appointed by the management board. Members shall enter the meeting venue by signing next to their names on the list prepared by the management board.

If the quorum is met, this shall be recorded in a minutes document, and the meeting shall be opened by the chairperson of the board of directors or one of the board members designated by the board. If the quorum is not met, the board of directors shall also prepare a minutes document.

After the opening, a chairperson, sufficient vice-chairpersons, and a secretary shall be elected to form the presiding committee.

In votes for the election of association organs, members casting votes must show their identity to the presiding committee and sign opposite their names on the attendance list.

The chair of the presiding committee is responsible for the management and security of the meeting.

Only items on the agenda are discussed at the general assembly. However, it is mandatory to include on the agenda any items requested in writing by one-tenth of the members present at the meeting.

Each member has one vote at the general assembly; members must cast their votes in person. Honorary members may attend general assembly meetings but cannot vote. If a legal entity is a member, the chairperson of the legal entity’s board of directors or a person appointed by the legal entity to represent it shall cast the vote.

The matters discussed and the decisions taken at the meeting are recorded in minutes and signed jointly by the chairperson and the secretaries. At the end 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 delivering them to the newly elected board of directors within seven days.

Procedures and Forms of Voting and Decision-Making at the General Assembly

Article 8 – Unless otherwise decided, voting at the General Assembly shall be conducted openly. In open voting, the method specified by the chairperson of the General Assembly shall be applied.

General Assembly decisions are made by a simple majority of the members present at the meeting. However, decisions regarding amendments to the bylaws and the dissolution of the association may only be made by a two-thirds majority of the members present at the meeting.

Decisions Made Without a Meeting or Notice

Decisions taken with the written participation of all members without them gathering together, as well as decisions taken by all association members without complying with the notice procedure specified in these bylaws, are valid. Such decisions do not replace regular meetings.

Duties and Powers of the General Assembly

Article 9 – The following matters are discussed and decided by the general assembly.

1- Election of association organs,

2- Amendment of the association’s bylaws,

3- Review of the reports of the management and supervisory boards and approval of the management board,

4- Review and approval of the budget prepared by the management board, either as is or with amendments,

5- Supervision of the association’s other organs and, if deemed necessary, removal of their members from office for valid reasons,

6- Reviewing and deciding on appeals against management board decisions regarding the rejection of membership or expulsion from membership,

7- Authorising the management board to purchase real estate necessary for the association or to sell existing real estate,

8- Reviewing and approving, as is or with amendments, the regulations prepared by the management board regarding the association’s activities,

9- Determining the remuneration, allowances, travel expenses, and compensation to be paid to the president and members of the association’s management and supervisory boards who are not public officials, as well as the daily allowances and travel expenses to be paid to members assigned to perform association services,

10- Deciding on the association’s membership in or withdrawal from a federation,

11- The association’s participation in international activities, joining or withdrawing from associations and organisations abroad,

12- The establishment of a foundation by the association,

13- The dissolution of the association,

14- Reviewing and deciding on other proposals of the management board,

15- Performing tasks and exercising authorities not assigned to another organ of the association as its most authoritative organ,

16- Performing other duties specified by law to be carried out by the general assembly.

Formation, Duties and Powers of the Board of Directors

Article 10 – The board of directors shall be elected by the general assembly and shall consist of five (5) regular members and five (5) alternate members.

At its first meeting following the election, the board of directors shall divide duties among its members by resolution and appoint a chairperson, vice-chairperson, secretary, treasurer and members.

In the event of a vacancy in the regular membership of the Board of Directors due to resignation or other reasons, alternate members must be called to duty in the order of the number of votes they received at the general assembly.

Duties and Powers of the Board of Directors

The Board of Directors shall perform the following duties:

1- To represent the association or to authorise one of its members or a third party to do so,

2- To conduct transactions related to income and expenditure accounts and prepare the budget for the next period for submission to the general assembly,

3- To prepare regulations related to the association’s activities and submit them to the general assembly for approval,

4- To purchase real estate with the authority granted by the general assembly, to sell movable and immovable property belonging to the association, to construct buildings or facilities, to enter into lease agreements, and to establish liens, mortgages, or other real rights in favour of the association,

5- To establish representative offices in necessary locations,

6- To implement decisions made by the general assembly,

7- To prepare the association’s operating account statement or balance sheet and income statement, along with a report explaining the board of directors’ activities, at the end of each fiscal year, and to present them to the general assembly when it convenes,

8- To ensure the implementation of the budget,

9- To decide on the admission or expulsion of members from the association,

10- To make and implement any decisions within its authority to achieve the association’s objectives,

11- To perform other duties and exercise other powers granted to it by law,

Composition, Duties and Powers of the Audit Committee

Article 11 – The audit committee shall be elected by the general assembly and shall consist of three (3) regular members and three (3) alternate members.

In the event of a vacancy in the regular membership of the Audit Committee due to resignation or other reasons, the alternate members must be called to duty in the order of the number of votes they received at the General Assembly.

Duties and Powers of the Audit Committee

The Audit Committee shall examine whether the association is conducting activities in accordance with the objectives and work areas specified in its charter for the achievement of its objectives, and whether the books, accounts, and records are kept in accordance with the legislation and the association’s bylaws, and it shall submit the results of its audits in the form of a report to the management board and, when convened, to the general assembly at intervals not exceeding one year.

The audit committee may request that the general assembly be convened when necessary.

Sources of Income of the Association

Article 12 – The sources of income of the Association are listed below.

1- Membership fees: Members are required to pay an entrance fee of 100 TL and a monthly membership fee of 100 TL. The General Assembly has the authority to increase or decrease these amounts.

2- Donations and contributions made to the Association by individuals and legal entities at their own discretion.

3- Income generated from activities organised by the association, such as tea and dinner meetings, trips and entertainment, receptions, concerts and conferences,

4- Income derived from the association’s assets,

5- Donations and contributions collected in accordance with the provisions of the legislation on fundraising,

6- Profits obtained from commercial activities undertaken by the association to secure the income necessary to achieve its purpose,

7- Other income.

Principles and Procedures for Keeping Books and Records and Books to be Kept

Article 13 – Principles for keeping books and records;

Books and records shall be kept in accordance with the operating account principle. However, if the annual gross income exceeds the threshold specified in Article 31 of the Associations Regulation, books shall be kept on a balance sheet basis starting from the following accounting period.

If the threshold specified above is not exceeded for two consecutive accounting periods after switching to the balance sheet basis, the operating account basis may be resumed from the following year.

Regardless of the threshold specified above, books may be kept on a balance sheet basis by decision of the board of directors.

If the association establishes a commercial enterprise, books shall also be kept for this commercial enterprise in accordance with the provisions of the Tax Procedure Law.

Recording Procedures

The association’s books and records shall be kept in accordance with the procedures and principles specified in the Associations Regulation.

Books to be Kept

The following books are kept in the association:

a) The books to be kept on an operating account basis and the principles to be followed are as follows:

1- Minutes Book: The decisions of the board of directors are recorded in this book in chronological order by date and number, and the decisions are signed by the members present at the meeting.

2- Membership Register: The personal information of members joining the association, as well as their dates of entry and exit from the association, are recorded in this book. The amounts of the entrance and annual membership fees paid by members may also be recorded in this book.

3- Document Register: Incoming and outgoing documents are recorded in this register by date and serial number. The originals of incoming documents and copies of outgoing documents are filed. Documents received or sent via email are saved by printing them out.

4- Business Account Register: Income received and expenses incurred on behalf of the association are recorded in this register in a clear and orderly manner.

b) The registers to be kept on a balance sheet basis and the principles to be followed are as follows:

1- The registers listed in sub-clauses 1, 2, and 3 of clause (a) are also kept when registers are maintained on a balance sheet basis.

2- Journal and General Ledger: The method of keeping these ledgers and the manner of recording entries are based on the principles set forth in the Tax Procedure Law and the General Accounting System Implementation Circulars published by the Ministry of Finance pursuant to the authority granted to it by this Law.

Certification of Books

The books that must be kept by the association (except for the General Ledger) must be certified by the Provincial Directorate of Civil Society Relations or a notary public before they are put into use. These books are used until their pages are exhausted, and no interim certification of the books is required. However, the Journal Book kept on a balance sheet basis must be re-certified in the last month of the year preceding the year in which it will be used.

Preparation of the Income Statement and Balance Sheet

If records are kept on an operating account basis, an ‘Operating Account Statement’ (as specified in Annex 16 of the Associations Regulation) is prepared at the end of the year (31 December). If records are kept on a balance sheet basis, a balance sheet and income statement are prepared at the end of the year (31 December) in accordance with the General Circulars on the Application of the Accounting System published by the Ministry of Finance.

Income and Expenditure Transactions of the Association

Article 14 – Income and expense documents;

Association revenues are collected with a “Certificate of Receipt” (a sample of which can be found in Annex 17 of the Regulation on Associations). 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. Expenses of the association are made with expenditure documents such as invoices, retail sales receipts, self-employment receipts. However, for the payments of the association within the scope of Article 94 of the Income Tax Law, an expense voucher in accordance with the provisions of the Tax Procedure Law, and for payments that are not within this scope, documents such as “Expense Receipt” or “Bank Receipt” (an example of which can be found in Annex-13 of the Regulation on Associations) are used as expenditure documents. Free goods and service deliveries to be made by the association to individuals, institutions or organizations are made with the “In-Kind Aid Delivery Certificate” (an example of which can be found in Annex-14 of the Regulation on Associations). The free goods and service deliveries to be made by individuals, institutions or organizations to the association are accepted with the “In-Kind Donation Receipt Certificate” (an example of which can be found in Annex-15 of the Regulation on Associations). These documents shall be printed in the form and size shown in Annex-13, Annex-14 and Annex-15, in the form and size shown in Annex-13, Annex-14 and Annex-15, in binders consisting of fifty original and fifty stub sheets, bearing consecutive serial and sequence numbers, self-carbonized, or in the form of forms or continuous forms to be printed through electronic systems and writing machines. The documents to be printed in form or continuous form must be of the specified quality.

Receipt Documents

“Certificates of Receipt” (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 are printed by the decision of the board of directors.

The relevant provisions of the Regulation on Associations shall apply to the printing and control of the receipt documents, receipt from the printing house, recording in the book, handover between the old and new treasurers and the use of these receipt documents by the person or persons who will collect income on behalf of the association with the receipt document and the delivery of the collected income.

Authorization Certificate

The person or persons who will collect income on behalf of the association, excluding the actual members of the board of directors, shall be determined by the decision of the board of directors by specifying the period of authorization. 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 duplicate by the association and approved by the chairman of the board of directors of the association. The actual members of the board of directors may collect income without a certificate of authorization.

The duration of the authorization certificates shall be determined by the board of directors as one year at most. Expired authorization certificates shall be renewed according to the first paragraph. In cases such as the expiration of the authorization certificate or the resignation, death, termination of employment or dismissal of the person in whose name the authorization certificate is issued, it is obligatory to deliver the authorization certificates issued to the board of directors of the association within one week. Furthermore, the authorization to collect income may be revoked at any time by the decision 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 association 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.

Declaration Submission

Article 15-, After the “Declaration of the Association” (presented in Annex-21 of the Regulation on Associations) regarding the activities of the association for the previous year and the results of the income and expenditure transactions as of the end of the year is approved by the board of directors of the association, it is submitted to the relevant local administrative authority by the president of the association within the first four months of each calendar year.

Notification Obligation

Article 16-Notifications to be made to the local authority;

General Assembly Final Declaration

Within forty-five days following the ordinary or extraordinary general assembly meetings, the General Assembly Result Notification (in Annex-3 of the Regulation on Associations) containing the original and substitute members elected to the boards of directors and supervisory boards and other organs shall be submitted to the local administrative authority. In the event that the bylaws are amended at the general assembly meeting, the minutes of the general assembly meeting, the old and new versions of the amended articles of the bylaws, the final version of the bylaws of the association, each page of which is signed by the absolute majority of the members of the board of directors, shall be submitted to the local administrative authority within the period specified in this paragraph.

Notification of Immovables

The immovable properties acquired by the Association shall be notified to the local administrative authority by filling out the “Immovable Property Notification” (presented in Annex-26 of the Regulation on Associations) within thirty days from the registration to the title deed.

Notification of Receiving Aid from Abroad

In case of receiving aid from abroad, the association shall fill out the “Notification of Receiving Aid from Abroad” (specified in Annex-4 of the Regulation on Associations) and notify the local administrative authority before receiving aid.

Cash aids must be received through banks and the notification requirement must be fulfilled before use.

Notification of Changes

Changes in the association’s place of residence shall be notified to the local administrative authority within forty-five days following the change by filling in the “Notification of Change in Place of Residence” (specified in Annex-24 of the Regulation on Associations) and changes in the association organs outside the general assembly meeting shall be notified to the local administrative authority within forty-five days following the change by filling in the “Notification of Change in Association Organs” (specified in Annex-25 of the Regulation on Associations).

Amendments to the bylaws of the Association shall also be notified to the local administrative authority within forty-five days following the general assembly meeting where the amendment to the bylaws was made, in the annex of the general assembly result notification.

The obligation under Article 23 of the Law on Associations to notify changes in the membership of associations within forty-five days is fulfilled by filling out the Member Change Notification (Annex-27) and notifying the civil society relations unit where the headquarters of the association is located.

Internal Audit of the Association

Article 17 – Internal audit may be conducted by the general assembly, the board of directors or the supervisory board in the association, or independent audit institutions may be commissioned to conduct an audit. The fact that an audit has been carried out by the general assembly, the board of directors or independent audit institutions does not remove the obligation of the board of auditors.

An audit of the association is carried out by the board of auditors at least once a year. The general assembly or the board of directors may conduct audits or have independent audit institutions conduct audits when deemed necessary.

Borrowing Procedures of the Association

Article 18 – In order to realize its purpose and carry out its activities, the Association may borrow money with the decision of the Board of Directors if needed. This borrowing may be made in the purchase of goods and services on credit or in cash. However, this borrowing cannot be made in amounts that cannot be covered by the income sources of the association and that will put the association into insolvency.

Establishment of Branches of the Association

Article 19 – The Association may open branches where deemed necessary by the decision of the General Assembly. For this purpose, the board of founders consisting of at least three persons authorized by the board of directors of the association submits the branch establishment notification and the necessary documents specified in the Regulation on Associations to the highest local authority of the place where the branch will be opened.

Duties and Authorities of Branches

Article 20 – Branches are internal organizations of the Association, which do not have legal personality, are authorized and tasked with carrying out autonomous activities in line with the purpose and service subjects of the Association, and are responsible for their receivables and debts arising from all their transactions.

Bodies of Branches and Provisions Applicable to Branches

Article 21 – 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. The board of directors is elected by the branch general assembly as five original and five substitute members and the supervisory board as three original and three substitute members.

The duties and powers of these organs and other provisions of this Statute relating to the association shall also apply to the branch within the framework stipulated by the legislation.

Time for the General Assembly of the Branches and How to be Represented in the General Assembly of the Headquarters

Article 22 – Branches are obliged to conclude their ordinary general assembly meetings at least two months before the headquarters general assembly meeting.

The ordinary general assembly of the branches convenes every 3 years in September, on the day, place and time to be determined by the branch board of directors.

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.

Branches have the right to participate in the general assembly of the headquarters with the direct participation of all members in the general assembly of the headquarters up to the number of branches up to three; if the number of branches is more than three, one (1) for every twenty

(20) members registered in the branch, and if the remaining number of members is more than 10, one of these members has the right to participate in the general assembly of the headquarters through delegates to be elected in the general assembly of the branch.

Delegates elected at the last branch general assembly shall attend the general assembly of the headquarters. Members of the headquarters board of directors and supervisory board attend the headquarters general assembly, but cannot vote unless they are elected as delegates on behalf of the branch.

Those who serve in the board of directors or supervisory board of the branches shall resign from their duties in the branch when they are elected to the board of directors or supervisory board of the headquarters.

Opening a Representative Office

Article 23 – The Association may open a representative office with the decision of the board of directors in order to carry out the activities of the Association wherever it deems necessary. The address of the representative office shall be notified in writing to the local administrative authority by the person or persons appointed as representative by the decision of the board of directors. The representative office shall not be represented in the general assembly of the association. Branches cannot open representative offices.

How to Amend the Statute

Article 24 – Amendment of the bylaws may be made by a decision of the general assembly.

In order to amend the bylaws in the general assembly, 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 majority of the votes of the members attending the meeting and having the right to vote is 2/3 of the votes required for the amendment of the bylaws. The voting for the amendment of the statute shall be open at the general assembly.

Dissolution of the Association and Liquidation of Assets

Article 25 – The general assembly may at any time decide to dissolve the association.

In order for the termination to be discussed in the General Assembly, 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 majority of the votes of the members attending the meeting and having the right to vote is 2/3 of the votes required for the dissolution decision to be taken. Voting on the dissolution resolution in the general assembly shall be open.

Liquidation Procedures

When the general assembly decides on dissolution, the liquidation of the money, property and rights of the association shall be carried out by the liquidation board consisting of the members of the last board of directors. These procedures shall be initiated as of the date of the decision of the general assembly regarding dissolution or the date of finalization of spontaneous termination. During the liquidation period, the phrase “Fide Research, Monitoring and Reporting Association in Liquidation” shall be used in the name of the association in all transactions.

The liquidation board is responsible and authorized to complete the liquidation of the money, property and rights of the association from the beginning to the end in accordance with the legislation. This 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 its assets and liabilities are recorded in a minute. During the liquidation procedures, a call is made to the creditors of the association and the assets, if any, are converted into money and paid to the creditors. If the association has creditors, the receivables are collected. All money, property and rights remaining after the collection of receivables and payment of debts are transferred to the place determined in the general assembly. If the place to be transferred is not determined in the general assembly, it shall be 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 its dissolution.

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 the money, property and rights of the association, 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.

Lack of Provision

Article 26 – The provisions of the Law on Associations, the Turkish Civil Code and the Regulation on Associations issued by reference to these laws and the provisions of other relevant legislation on associations shall apply to matters not specified in these bylaws.

This statue consists of 26 (twenty-six) articles.