Saturday, 27th Sep. 2008
Issue : 27010
From the Directorate General of Foundations:
THE REGULATIONS FOR FOUNDATIONS
Objective, Scope, Grounds and Definitions
Objective and scope
ARTICLE 1 - (1) These Regulations are drafted to regulate procedures and guidelines for the organization, management, activities and the auditing of new foundations as well as the duties, powers and responsibilities of the Foundations Council, the Guidance and Inspection Presidency, Foundation Experts and Assistant Experts.
ARTICLE 2 - (1) These Regulations are issued basing on the Foundations Law no. 5737 of 20/2/2008.
ARTICLE 3 - (1) In these Regulations, the following terms shall have the meaning as defined against them below:
a) Property shall mean a movable property and immovable property that shall have to be utilized in an income-earning way to carry out the foundation's objectives and activities,
b) Office of the Chief of Staff shall mean the Office of the Chief of Staff of the Bezm-i Âlem Valide Sultan Endowed Hospital for the Poor and Destitute,
c) Declaration 1936 shall mean the declaration furnished by Community foundations under the abolished Foundations Law no. 2762,
ç) Regional Directorate shall mean any Regional Directorate of the Foundations,
d) Community foundation shall mean a foundation belonging to non-Muslim communities whose members are citizens of the Republic of Turkey and who gained the status of a legal entity under the abolished Foundations Law no. 2762 disregarding whether they had a deed of trust,
e) Tradesmen's foundation shall mean a foundation that was established prior to the effective date of the abolished Foundations Law no. 2762 and is managed by a management board elected by the tradesmen,
f) Surplus income shall mean an amount of income in registered foundations and annexed foundations remaining after the repair of charities and properties and the carrying out of charity services under their deed of trust,
g) Destitute one shall mean a person who is both lonely and poor,
ğ) Director General shall mean the Foundations Director General,
h) Directorate General or the Controlling Authority shall mean the Directorate General of Foundations,
ı) Hospital shall mean any health institution attached to the Directorate General of Foundations,
i) Charity shall mean goods or services offered to the society for free use, directly by registered, annexed, Community and tradesmen's foundations as well as new foundations,
j) Hire-out charity shall mean a real-estate charity that is hired for an indefinite period of time in consideration of a cash price close to its value plus an annual rental,
k) Provisional sum shall mean an allowance that is separated from the foundation's gross income for the repair of the foundation's properties and charities,
l) Usufruct shall mean the surplus income and rights in registered and annexed foundations that are left to relevant persons according to the conditions of their charter,
m) Law shall mean the Foundations Law no. 5737 of 20/2/2008,
n) Registered foundation shall mean a foundation that is managed and represented by the Directorate General under the Law and a foundation that was established prior to the effective date of the abolished Turkish Civil Code no. 743 and is managed by the Directorate General of Foundations under the abolished Foundations Law no. 2762,
o) Council shall mean the Foundations Council,
ö) Combined endowment shall mean a real-estate charity endowed, whose ground belongs to a foundation and any buildings and trees whereon belong to the enjoyer and the rental of which is collected annually,
p) Inspector shall mean any of the chief inspectors, inspectors and authorized assistant inspectors who are appointed in the Directorate General of Foundations,
r) Annexed foundation shall mean a foundation that was established prior to the effective date of the abolished Turkish Civil Code no. 743 and is managed by those who descend from endowers,
s) Branch office shall mean a sub-unit having organs in it, that has no legal entity and is opened as attached to a new foundation for the execution of the foundation's activities,
ş) Concession price shall mean a price paid for the abandonment of a combined or hire-out real estate to free possession,
t) Representation office shall mean a sub-unit with no organs in it, that has no legal entity and is opened as attached to a new foundation for the execution of the foundation's activities,
u) Charter shall mean a document relating to the patrimony, endowment conditions and endower's requirements of a registered, annexed or Community foundation,
ü) Foundations shall mean registered, annexed, Community and tradesmen's foundations as well as new foundations,
v) Foundation's cultural assets shall mean assets defined as cultural assets under article 3 of the Cultural and Natural Assets Preservation Law no. 2863 of 21/7/1983, which belong to the Directorate General of Foundations or the foundations administered and represented thereby,
y) Deed of trust shall mean a document relating to a foundation established under the abolished Turkish Civil Code no. 743 or the Turkish Civil Code no. 4721 of 22/11/2001 that includes the name, objective and the goods and rights reserved therefor, the organization, management and location of the foundation,
z) Foundation manager shall mean a person who is authorized to manage and represent an annexed, Community or tradesmen's foundation or a new foundation or who is appointed in a competent organ therein under the charter, the Declaration 1936, the deed of trust, the Turkish Civil Code no. 4721 and the Law,
aa) Foundation management shall mean an organ that is authorized to manage and represent an annexed, Community or tradesmen's foundation or a new foundation under the charter, the Declaration 1936, the deed of trust, the Turkish Civil Code no. 4721 and the Law,
bb) New foundation shall mean a foundation established under the abolished Turkish Civil Code no. 743 and the Turkish Civil Code. no. 4721
The Regulations for Foundations
Establishment, Management of and Other Regulations for New Foundations
ARTICLE 4 - (1) An intention to establish a new foundation shall be declared through a notarized formal deed or a testamentary disposition. A foundation shall gain the status of legal entity with registration in the register maintained with the court of the home settlement.
Establishment through formal deed
ARTICLE 5 - (1) An intention to establish a foundation by a real or legal person shall be declared by a notarized formal deed. The notary will send a copy of the formal deed to the Directorate General within seven days.
(2) Application to the court shall be made by the endower after the execution of the formal deed. If the establishment of a foundation through a formal deed is to be done by a representative, the authority to represent shall have to be granted through a notarized certificate of representation and such certificate shall have to specify the foundation's objective and the goods and rights to be allocated therefor. If the founders include a legal person, the articles of association thereof incorporating provisions to the effect that such legal entity can establish a foundation and allocate assets thereto or a resolution by an authorized organ to the same effect shall also be furnished to the court with the deed of trust.
(3) If in a foundation established through a formal deed the endower dies, one of the heirs thereof can request registration. If no request of registration has been made by the endower within three months of the execution of the deed of trust or by one of the heirs in the case if the endower has died or if the endower was a legal entity and such legal entity has terminated within such period of time, application for the registration of the foundation shall be made by the Directorate General. Expenses to be made upon application to the competent court shall be borne by the Directorate General for the recovery thereof from the respective foundation thereafter.
Establishment through testamentary disposition
ARTICLE 6 - (1) A foundation through testamentary disposition can be established for registration after the death of the endower. In relation to foundations established this way, the justice of the peace will send a copy of the document for the establishment of the foundation to the Directorate General within seven days.
(2) For foundations established through testamentary disposition, application to the court shall be made upon statement by the respective person or the justice of the peace or by the Directorate General of its own motion. Expenses to be made upon application to the competent court shall be borne by the Directorate General for the recovery thereof from the respective foundation thereafter.
(3) Liability of a foundation established by testamentary disposition for the inheritor's debts shall be limited to the goods and rights allocated. The rights of litigation of the heirs and creditors of the endower shall be reserved in accordance with the provisions for donation and testamentary dispositions.
Registration and court procedures
ARTICLE 7 - (1) The court will decide for the registration of a foundation by obtaining the Directorate General's opinion on the file, hearing the endower if necessary and having an expert's examination made.
(2) The court will take necessary measures for the protection of goods and rights of its own motion.
(3) The Court will serve its decision for registration or rejection of registration to the Directorate General with the formal deed of its own motion.
(4) A foundation acquiring the status of legal entity shall be registered in the register maintained with the court of the home settlement, which register shall show the name of the endower and the endowment, the foundation's settlement, organs, objective and the goods and rights allocated for hat objective.
(5) If the decision for registration has been made by another court, it shall be sent to the court of the foundation's home settlement for registration, with relevant documents.
Appeal and annulment
ARTICLE 8 - (1) Against any decisions of the court for the registration of the foundation or for the rejection thereof, the applicant or the Directorate Generate can file an appeal from the decision within one month of the date of service.
(2) If some reasons that obstacle the establishment of a foundation exist, the Directorate General or any relevant person can bring a suit of nullity against it.
Registration in the central register and announcement
ARTICLE 9 - (1) Upon a statement by the court of the home settlement, the foundation shall be registered in the central register maintained at the Directorate General.
(2) Registration of the foundation in the central register shall be announced in the Official Gazette. Such announcement shall indicate the name of the endower and the foundation, the foundation's home settlement, objective, goods and rights, the title deed information of real estates, if any, and the foundation's organs and the number and date of the deed of trust as well as the number and date and the issuing court of the decision for registration. Any expenses to be made for such announcement shall be borne by the Directorate General for the recovery thereof from the foundation thereafter.
ARTICLE 10 - (1) If the deed of trust sufficiently specifies the foundation's objective and the goods and rights allocated therefor, other shortcomings shall not entail the rejection of an application for the vesting of the foundation with the status of a legal entity.
(2) Such shortcomings can be caused by the court to be rectified prior to the decision making for registration, or by the court of the home settlement upon an application of the controlling authority after the establishment and by taking, if so possible to do, the endower's opinion therefor.
(3) If the goods and rights allocated to a foundation the registration of which is requested, through testamentary disposition are not sufficient enough for the accomplishment of the foundation's objective, and unless an otherwise intention is declared by the endower, these goods and rights shall be allocated to a foundation having a similar objective, by taking the controlling authority's opinion therefor.
Passing of allocated goods and rights to a foundation
ARTICLE 11 - (1) With the acquisition of the status of legal entity, the ownership of goods and rights allocated to a foundation shall pass to the foundation.
Registration of real estates in the real estate register
ARTICLE 12 - (1) The court deciding for a registration will advise the real estate registration office with a copy of the deed of trust to register the endowed real estate in the name of the legal entity of foundation.
(2) Upon such advice, the real estate registration office will make the registration in the name of the foundation. Foundation managers shall be responsible for such registration.
Management of new foundations
ARTICLE 13 - (1) The management organ of new foundations shall be composed according to the deed of trust. A majority of the managers shall have to be resident in Turkey.
(2) If any vacancy occurs in any organ of a foundation due to death, resignation or any other reason, such vacancy shall be filled according to the provisions of the deed of trust. If no applicable provision exists in the deed of trust, such vacancy shall be removed firstly by making a change of the deed of trust. If, however,
a) the quorum for decision-making is not provided for a change of the deed of trust due to vacancies in the organ authorized for such change,
b) no organ authorized for a change of the deed of trust exists or no member thereof has remained,
c) the quorum for decision-making is not provided due to vacancies in the organ authorized for execution,
then application shall be filed with the court with (a) the decision made by the organ authorized for a change of the deed of trust without regard to the quorum for decision making, (b) the decision made by the organ authorized for execution, and (c) the decision made without regard to the quorum for decision making, respectively as above.
(3) Subsequent to a decision by the court, necessary changes will be made to the deed of trust for the filling of vacancies in the respective organ.
Change of the form of administration
ARTICLE 14 - (1) If justified reasons exist and upon a request by the foundation's management organ or Directorate General, the court can change the organization, management and functioning of the foundation after taking the former's opinion in writing therefor.
(2) In foundations established to aid employees and workers, any changes to the provisions of the deed of trust relating to the conditions for beneficiaries to benefit from the foundation and their participation in the administration will be decided by the court upon a resolution of the organ authorized to such effect under the deed of trust and by taking the Directorate General's opinion in writing therefor.
(3) Any change to the deed of trust of any foundation established under article 468 of the Turkish Commercial Code which is subject to article 20 of the Social Insurances Law no. 506 will be decided by the court of the home settlement by taking the Directorate General's opinion in writing therefor following an affirmative opinion of the Ministry of Labor and Social Security.
Change of address and foundation managers
ARTICLE 15 - (1) Any change of address within the same settlement that does not require a change to the deed of trust must be stated to the regional directorate within 15 days of the date of such change and any change to the names and notification addresses of the members of the management organ, within 15 days of the date of election thereof.
Utilization of foundation's assets
ARTICLE 16 - (1) Foundations shall utilize their assets by observing economic rules and risks and invest their moneys in banks founded in Turkey.
Opening of branch offices and representation offices by new foundations
ARTICLE 17 - (1) New foundations can open branch offices or representation offices to accomplish their goals provided that their charter must include a provision to such end. Prior to the opening of a branch office or representation office subsequent to a decision made therefor by their authorized organ, they shall have to provide and electronically transmit the declaration in Annex 1 to the regional directorate in the jurisdiction of which the foundation's head office is located. In the event if a branch office or representation office is closed by the foundation, this shall be stated to the regional directorate within 30 days, following the same procedure.
(2) Managers appointed to a branch office or representation office must not have been convicted of any of the crimes set forth in article 9 of the Law and a majority of them must be resident in Turkey.
Representation by a branch or representation office and their working procedures
ARTICLE 18 - (1) Branch and representation offices carry out their activities in the name of the parent foundation and represent the same in the place where they are located.
(2) Working procedures and guidelines for branch and representation offices are regulated by the foundation's head office.
(3) Branch and representation offices:
a) shall carry out activities according to the deed of trust and the legislation to contribute to the accomplishment of the foundation's objective;
b) shall correspond with the Directorate General through the head office.
Termination of a foundation
ARTICLE 19 - (1) If the objective of a foundation becomes impossible to attain and if it is not possible to make a change to the same, then such foundation shall spontaneously terminate. If in the management organ's or the Directorate General's opinion, the foundation's objective has become impossible to accomplish, either body shall file an application with the court for the registration of the situation in the court register as such. The court will decide on the request for the dissolution of the foundation or the composition of a liquidation board, after taking the Directorate General's opinion or the management organ's opinion, as the case may be, and will register the decision for dissolution in the register. The terminated foundation's entity and capacity shall continue during liquidation, though limited to liquidation.
Dissolution of a foundation
ARTICLE 20 - (1) If the objective of a foundation is included under the last paragraph of article 101 of the Turkish Civil Code, an application shall be made to the competent basic civil court by the Directorate General for the dissolution of the foundation.
Announcement of the termination of a foundation
ARTICLE 21 - (1) Termination of a foundation shall be registered in the central register and announced in the Official Gazette by the Directorate General.
Goods and rights of a new foundation terminated or dissolved
ARTICLE 22 - (1) Any goods and rights remaining after the liquidation of the debts of a terminated new foundation shall be transferred to a foundation having a similar objective subject to a court decision according to the provisions of the deed of trust or if no specific provision exists in the deed of trust, by taking the Directorate General's opinion and the opinion of the foundation to which such transfer is to be made and any goods and rights remaining after the liquidation of the debts of a dissolved new foundation shall be transferred to the Directorate General.
Managers of an Annexed Foundation and their Responsibilities
Managers of an annexed foundation
ARTICLE 23 - (1) Annexed foundations shall be managed and represented by managers appointed by the Council according to the conditions of charter. Until those persons not eligible for managing under the charter will have become so eligible, the under-age or prodigal persons will have acquired their capacity of act or a vacancy, if any, will have been replaced, the foundation's business shall be carried out in representation by the Directorate General.
Requirements sought for managers
ARTICLE 24 - (1) The following requirements shall be sought for persons to be appointed a manager:
a) To have the capacity to exercise civil rights,
b) To have completed a primary school as a minimum,
c) To have not been convicted of any of the crimes set forth in article 9 of the Law.
Documents and application for appointment as a manager
ARTICLE 25 - (1) Persons desiring to be appointed as a manager shall apply to the regional directorate with their petition accompanied by the documents set forth below.
a) A finalized court decision issued by the competent basic civil court for qualification for a manager according to the conditions of charter,
b) Certificate of education,
c) Record of convictions,
ç) Health report.
(2) The regional directorate shall send the application and the enclosure to the Directorate General, which shall make the necessary examination and create of dossier, which dossier shall be submitted to the Council for appointment.
(3) If there are multiple requests for manager, the Council shall make its decision by taking into consideration firstly the conditions of charter and then the order of generations, the foundation's capacity for business and operations, the level of education and settlement of candidates.
Requirements sought for assistant managers
ARTICLE 26 - (1) Managers can assign to them assistants who must satisfy the following conditions and shall state them to the regional directorate for communication to the Directorate General.
a) To be resident in Turkey,
b) To have the capacity to exercise civil rights,
c) To have completed a primary school as a minimum,
ç) To have not been convicted of any of the crimes set forth in article 9 of the Law.
Duties and responsibilities of managers
ARTICLE 27 - (1) In addition to their responsibilities set forth in article 10 of the Law, managers shall have to:
a) Look after properties and charities, principally including endowed cultural assets, and repair those that need a repair,
b) Make proposals for the change of any condition of the charter that is actually and legally impossible to carry out,
c) Make proposals in the case of any change in the foundation's revenues for applying the monetary values in the conditions of charity to the foundation's actual revenues.
Opposing parties in an annexed foundation
ARTICLE 28 - (1) In suits brought against a foundation for the right of ownership and usufruct in an annexed foundation, the foundation's management and the Directorate General are designated opposing parties.
(2) In such suits, court costs shall be borne by the foundation.
Election of Community-Foundation Managers
ARTICLE 29 - (1) The sub-province where a Community foundation's charity is located will be the constituency for that foundation. Yet if as a result of a survey conducted by the regional directorate upon application by the Community foundation, there is not enough congregation in the sub-province of the Community foundation, then the province of that sub-province can be declared constituency for that foundation by the Directorate General or further if there is not enough congregation in that province either, the neighboring province where the congregation is largest can be declared constituency for that foundation by the Directorate General.
Composition of a management board and time for election
ARTICLE 30 - (1) At elections for the management board of a Community foundation:
a) Members of the congregation benefiting from the endowment or charity shall be eligible for voting in the election of the foundation's management board.
b) A separate management board shall be elected for each foundation and elections for management boards shall be made every four years. In the event of an insufficient size of congregation, however, the management board may be composed of minimum three members. Any memberships of the management board that have become vacant due to resignation, death, dismissal and similar other shall be filled with reserve members. In the event if, however, the number of members drop below three, a new management board shall be elected within three months. In the case where more than seven members are needed for the operation of the foundation, the number of management board members can be increased subject to an affirmative opinion of the Directorate General two months prior to the date of elections to be made.
Requirements for voting
ARTICLE 31 - (1) Voters shall have:
a) To be a citizen of the Republic of Turkey,
b) To have completed the age of eighteen,
c) To be residing within the constituency.
Requirements for election
ARTICLE 32 - (1) In addition to the requirements set forth in article 31, persons nominated for members of the foundation's management board must also meet the requirements below:
a) To have completed a primary school as a minimum,
b) To have not been convicted of any of the crimes set forth in article 9 of the Law.
ARTICLE 33 - (1) Elections for Community foundations shall be carried out in the framework of the following procedures:
a) The current management board shall state lists of voters, members of the election organization committee, the date of election, the polling place and hours, the location of the ballot box to the regional directorate with a petition minimum fifteen days prior to the date of election. In the event if no election is undertaken for management board despite the current management board's term of office has expired, an election organization committee selected from among the members of the congregation by the respective regional directorate shall carry out the election business.
b) The management board election shall be concluded in one day.
c) On the lists of voters and on ballots, no wording other than the phrase ".Foundation, Management Board Election", led by the foundation's name shall be used.
ç) Lists of voters shall be posted at the head office of the electing foundation after necessary arrangements are made thereon by the election organization committee on the basis of districts, quarters, avenues and streets. The date on which the lists of voters shall be put down can be announced on one of the Community or other local newspapers.
d) Lists of voters shall be posted for fifteen days. Any objections made in this period shall be decided by the organization committee.
e) For elections for Community foundation management boards, a ballot sorting board can be composed by the organization committee.
f) Voters shall cast their ballot in person.
g) Elections for Community foundations shall be conducted by the secret ballot and open sorting procedure at presence of a notary. Elections may not be conducted at presence of a notary by obtaining on the part of the organization committee an affirmative opinion from the Directorate General two months prior to the date of election. Candidates shall be listed in the order of votes received by each and the foundation management board's principal and reserve members shall be determined on the minutes of election issued.
ğ) Security of elections for Community foundation management boards will be provided by the respective province governor's office or sub-province governor's office.
h) The office of the election organization committee shall end with the sending of a list of elected persons, copies of their birth certificates and certificates of residence and a copy of the minutes of election to the regional directorate within ten days of the completion of election procedures.
ı) Election expenses shall be covered from the budget of the respective foundation.
i) The newly elected members of the foundation management board shall be issued a certificate of authority after an investigation by the regional directorate to verify that election procedures and results as well as the elected are in accordance with the provisions of these Regulations.
j) Election results and the management board members issued a certificate of authority shall be advised to the Directorate General and the respective province governor's office by the regional directorate.
(2) The respective province governor's office shall be provided with information about the constituency and elections of each Community foundation by the regional directorate prior to elections.
Declarations and Statements for Foundations
Obligation to give a declaration
ARTICLE 34 - (1) Managers of the foundation shall have to completely fill the declaration in Annex 2 and give and also electronically transmit it to the regional directorate within the first six months of each calendar year.
(2) New foundations shall ensure that the accounting chart of accounts of their branch offices accords with that of their head office, that the year-end situation of their accounts showing their annual revenues and expenditures, the receipt data to be turned over to the new year and the existing moneys is sent to the foundation's head office every year, and that financial statements of a branch office and those of the foundation's head office are consolidated.
Donations and grants
ARTICLE 35 - (1) Foundations shall use banks to receive donations and grants in cash from persons, institutions and organizations abroad and make donations and grants in cash to foundations and societies abroad having similar objectives, and shall state the same to the regional directorate within one month.
(2) Foundations receiving donations and grants from foreign countries and foundations making donations and grants in foreign countries shall fill in two copies the form in Annex 3 and Annex 4, respectively and shall give the same to the regional directorate within one month.
(3) The form of statement shall be accompanied by a copy of the decision made by the authorized organ, the applicable protocol issued, if any, the contract and other similar documents.
(4) A copy of the statement certified by the regional directorate shall be given to the applicant for delivery to the relevant bank.
(5) A copy of the statement and attachments thereto received shall be sent to the Directorate General by the regional directorate.
Statements of real estates
ARTICLE 36 - (1) Within one of month of the registration of any real estates acquired or changed in the real estate register, foundations shall have to provide the related information by filling the form in Annex 5 and giving it to the regional directorate for information.
Establishment of an economic enterprise or company
ARTICLE 37 - (1) Foundations establishing or participating in an economic enterprise or company shall fill the form in Annex 6 and send it to the regional directorate within one month. Foundations selling out their share of the company and leaving the company partnership or liquidating their company shall make a statement to the regional directorate.
Examination of declarations and statements
ARTICLE 38 - (1) In cases where declarations and statements are not furnished or furnished short despite notification therefor, an administrative fine shall be applicable under article 11 of the Law. A copy of declarations and statements shall be sent to the Directorate General by the regional directorate.
Audits in Foundations
Auditing of foundations
ARTICLE 39 - (1) Foundation managers shall have to arrange according to the form in Annex 7 the reports and results of internal audits conducted within six months of the end of a year and send the same to the respective regional directorate within two months of the date of report.
(2) New foundations shall also audit their branch and representation offices and shall provide information about such sub-units in reports to be given by them every year.
(3) The auditing of foundations and their branch and representation offices for accordance with their objective and the laws and the auditing of foundations' economic enterprises and participations for accordance with the line of activity and the legislation shall be done by the Directorate General. The Guidance and Inspection Presidency of the Directorate General shall audit whether foundations:
a) operate in line with the objective set forth in their charter and deed of trust,
b) are managed in accordance with the legislation in force,
c) utilize their goods and revenues in accordance with the requirements of their charter, the declaration 1936 and the deed of trust,
ç) and shall also audit the business and operations of foundations' economic enterprises and participations as well as other participations thereof if necessary.
Auditing of branch and representation offices
ARTICLE 40 - (1) For activities carried out by a branch office or a representation office, the foundation management as well as the branch office management or the representative shall be responsible.
(2) In the event if as a result of the auditing of a branch or representation office, it is determined that such office fails to contribute to the accomplishment of the foundation's objective and performs actions contrary to the deed of trust or if a branch or representation office is started without making a declaration, then the foundation's head office is advised to close that office.
Purpose of internal audits
ARTICLE 41 - (1) Internal audits aim to ensure that the foundation's activities are carried out in accordance with the legislation and the foundation's strategic plan, that resources are utilized effectively, economically and efficiently, and also ensure the reliability, integrity and timely availability of information.
(2) Internal audits help the foundation in achieving its goals with a systematic and disciplined approach, evaluating the effectiveness of risk management and control processes.
Scope of internal audits
ARTICLE 42 - (1) All acts and actions of the foundation shall be included in the scope of internal audits.
(2) Internal auditing activities are carried out over books, records and documents and if necessary, by making an accord of accounts with the third parties involved, taking into account the following:
a) Whether the foundation is being managed in accordance with the conditions written in the charter of foundation, the Declaration 1936 and the deed of trust as well as the legislation in force;
b) Whether the foundation's goods and revenues are being utilized effectively and efficiently in accordance with the conditions set forth in the charter, the Declaration 1936 and the deed of trust;
c) Whether in foundations having operations and participations, such operations and participations are being administered in accordance with industrial, economical and commercial principles and requirements and managed rationally;
ç) Whether the transactions, accounts and financial statements of all units of the foundation subject to auditing comply with the generally accepted principles of accounting and the procedures and guidelines established by the Directorate General.
ARTICLE 43 - (1) In foundations whose deed of trust includes an auditing organ, internal audits can directly be conducted by such organ, or alternatively an independent auditing organization can be engaged therefor.
(2) The authorized organ of the foundation or an independent auditing organization can only conduct or have conducted such audit by means of persons who have the auditor's certificate.
Requirements for certification
ARTICLE 44 - (1) In order to get an auditor's certificate, persons who have a public accountant's/financial adviser's certificate or a chartered financial adviser's certificate under the Public Accountants/Financial Advisers and Chartered Financial Advisers Law No. 3568 of 1/6/1989 and persons who worked in the Directorate General as a lawyer, director or section chief for minimum 5 years shall have to be successful on a test following a training for certification provided by the Directorate General.
(2) In addition, persons who worked at least 5 years in the Directorate General as an inspector, internal auditor, foundation expert, legal adviser, head of department or regional director and persons who worked as a director general, member of the Foundations Council, assistant to the director general, head of the Guidance and Inspection, the 1st legal adviser for any period of time will be issued an auditor's certificate upon their request without being subject to a test.
Outsourcing of services from an independent auditing organization
ARTICLE 45 - (1) The independent auditing organization shall be selected by the authorized organ of the foundation to be audited.
ARTICLE 46 - (1) An internal-audit report is a text that includes the auditor's opinion after an audit. The report encloses financial statements.
(2) The report shall be submitted to the foundation management with a cover letter signed by persons who are authorized to represent and bind the auditing organ or the independent auditing organization according to the form in Annex 7.
(3) Within the framework of the basic rules of correctness, clarity, measurability, constructiveness, conformity, fullness and decisiveness, the report shall be issued so as to:
a) Have the auditor's opinion,
b) Include correct, impartial, clear, concise expressions,
c) Cover pre-reported determinations and recommendations,
ç) Indicate examples of good practice determined during audits,
(4) The auditor shall attach to the report any documents that constituted a basis for the development of his opinion.
(5) Audits of foundations that keep books according to the operating ledger system shall not have to be conducted by certified auditors. However, the report to be issued as a result of the audit performed shall have to conform to the report form in Annex 7.
Validity of internal audits
ARTICLE 47 - (1) In order that an audit be valid, it shall have to be conducted in accordance with the procedures and guidelines set forth in these Regulations and with the generally accepted auditing standards, where the Directorate General's right of auditing and examination shall be reserved.
Independent auditor's certification test
ARTICLE 48 - (1) The contents of the auditor's certification test as well as the procedures and guidelines for applications and test shall be determined by the Directorate General and announced on the official internet site.
Other applicable provisions
ARTICLE 49 - (1) In cases where there are no applicable provisions in these Regulations in relation to independent audits, provisions of the legislation for independent auditing and international auditing standards shall be applicable.
Accounting of Foundations
Accounting of foundations
ARTICLE 50 - (1) New foundations as well as annexed, Community and tradesmen's foundations shall keep their accounting records according to the Foundations Uniform Accounting System to be issued on the official internet site and shall make their balance sheet and income statements according to the forms of statements attached thereto.
(2) Foundations with a gross annual income above the sum set forth in article 177(2) of the Tax Procedure Law no. 213 of 4/1/1961 and determined by the Ministry of Finance every year and foundations with a tax exemption, enterprise, participation, branch or representation office shall have to keep books according to the balance sheet method.
(3) Foundations which are not required to keep books according to the balance sheet method can do the same according to the operating ledger system.
(4) Foundations shall keep and document their accounting records in accordance with the provisions of the Tax Procedure Law no. 213.
(5) Annexed foundations shall have to additionally draft an annual chart of accounts as in Annex 8 and furnish the same to the regional directorate within the first six months of every calendar year. The final accounts shall be checked by the regional directorate on the basis of documents produced by the annexed foundation's manager and conditions of charity set forth in the charter of foundation and shall be sent to the Directorate General for approval.
Books to be kept
ARTICLE 51 - (1) Foundations shall have to keep:
a) a book of decisions, a operating ledger and a log of donation receipts according to the operating ledger system,
b) a book of decisions, a journal, a general ledger, an inventory book and a log of donation receipts according to the balance sheet method.
Preservation of documents and receipts of donation
ARTICLE 52 - (1) Without prejudice to the periods of preservation set forth in specific laws, books that must be kept by foundations as well as receipts of donation, documents of expenditure and other documents used shall be preserved for 10 years from the calendar year following the fiscal year they belong to.
(2) Foundations shall procure receipts of donation to be used and other documents deemed necessary from the Directorate General.
Surplus Income with Registered and Annexed Foundations
ARTICLE 53 - (1) The foundation children and related persons shall, with a petition accompanied by a court decision proving to be a endowment children or related person under the charter of foundation and entitled to surplus income, apply to:
a) the foundation manager, if he/she is a child or related person of an annexed foundation,
b) the regional directorate, if he/she is a child or related person of a registered foundation whose charter stipulates the payment of surplus income or an annexed foundation managed in representation by the Directorate General.
(2) Children of persons who proved with a finalized court decision that he/she is a endowment child or related person entitled to surplus income under the charter of foundation shall not be required to provide a court decision, where operations shall be done on the basis of a birth record with occurrences.
(3) If the charter includes an order of generations or similar another condition, such condition must be proven with a court decision.
Calculation of surplus income
ARTICLE 54 - (1) With foundations having an endowment child or related person entitled to surplus income under a finalized court decision, the amount of surplus income payable to endowment children and related persons shall be determined by deducting from the foundation's actual gross income the 15% provisional sum, costs of the conditions of charity, management and representation shares, administration fees and other expenses made for the foundation.
(2) Calculation of the income surplus shall take into account all the revenues for that year.
(3) If a real estate of the foundation needs repair, remainder of the actual gross income for that year after the separation of management and representation shares or administration fees and statutory expenses shall be reserved for repairs.
Payment of surplus income
ARTICLE 55 - (1) The date from which endowment children or related persons are to be entitled to surplus income shall be the date of the decision of the court of first instance, and payment shall be made after the finalization of the court decision for surplus income.
(2) Surplus income shall be paid annually within 15 days after the approval thereof by the Directorate General with registered foundations and after the endorsement of the final account with annexed foundations.
(3) First-time applicants for usufruct payment after usufruct payments are made shall not be entitled to payment that year. Yet the child's share for the entitling year(s) shall be paid subsequent to the finalization of the court decision.
Accounts for surplus income monitoring
ARTICLE 56 - (1) In the event if a decision of a court of first instance for surplus income is served to the respective regional directorate or the annexed foundation's management, such surplus income will be monitored on custody accounts from the date of decision to the date when it shall have been paid to beneficiaries.
(2) The provisional sum cut from the foundation's gross annual income will be monitored on a separate account of the foundation.
(3) The ratio of provisional sum can be changed by a resolution of the Council.
Non-demand of surplus income
ARTICLE 57 - (1) In the event if any surplus income put on a custody account is not demanded within five years from the date when it has become payable, such surplus income shall be forfeited to the foundation.
Allocation of Real-Estate Charities and Charity Services
Allocation of Real-Estate Charities
Allocable real-estate charities
ARTICLE 58 - (1) Traditional charity buildings such as theological high-schools, primary schools, health homes, lunatic asylums, accommodations, libraries, etc as well as real estates which have become a plot after the cultural asset thereon is demolished for miscellaneous reasons and buildings constructed thereon can be allocated.
Allocation of real-estate charities
ARTICLE 59 - (1) The Council shall have the authority to allocate real-estate charities.
(2) Real-estate charities belonging to the Directorate General and a registered foundation shall firstly be assigned a function by the Directorate General in line with the charter of foundation thereof.
(3) Such real estates can be allocated to public institutions and agencies, foundations having a similar objective or societies operating for public benefit for purposes of use for functions assigned in line with the charter of foundation thereof.
(4) If a repair and restoration is needed, allocation shall be made in return of repair and restoration.
(5) Real-estate charities that can not be utilized or assigned a function by the Directorate General can be let for a temporary period of time until when they will have been used in accordance with the original nature thereof.
(6) Real estates which have become a plot after the cultural asset thereon is demolished for miscellaneous reasons can be allocated for rehabilitation in line with the charter of foundation, taking into consideration their status for physical development.
Duration of allocation
ARTICLE 60 - (1) The duration of allocation of real-estate charities shall be determined by the Directorate General by taking into account their need for repair and restoration and the purpose of allocation.
Request for allocation and operations
ARTICLE 61 - (1) Requests for allocation shall be made to the regional directorate that covers the location of the real estate. Upon a request application, the land register records, the endowment log records, the current condition of the real estate requested for allocation as well as its need for any repair and its status of endowed cultural asset shall be determined, and a sketch plan thereof and a detailed report prepared therefor by technical staff accompanied by photographs taken from different angles, internally and externally, and showing the latest condition of the real estate shall be sent to the Directorate General.
(2) The request for allocation shall be evaluated by the Directorate General for purposes of the conditions of charter. If the request is deemed appropriate, allocation operations shall be started.
Allocation operations and the price of usage
ARTICLE 62 - (1) Allocation operations shall be done as follows.
a) For the repair and restoration of the real-estate charity, a cost estimation shall be made or procured by the regional directorate.
b) Taking into account the location, position and the purpose of use of the real estate, a current price of usage shall be determined by the respective regional directorate therefor. Such determination of price shall also take into account the costs of any repair and restoration to be carried out.
c) The price of usage may not be received for real-estate charities allocated to public institutions and agencies, which are used in line with the purpose set forth in the charter thereof.
ç) Subsequent to the making of a decision for allocation, a protocol shall be signed with the requester institution or agency and sent to the Directorate General, which protocol shall provide that restoration drawings shall be drafted within not later than six months and approved by the regional cultural and natural assets preservation board within one year thereof, that the repair or restoration shall have been completed within three years of the date of allocation, and shall also include other procedures and guidelines.
d) The protocol signed by the parties thereto shall be submitted to the Council for the making of a necessary decision.
e) After a decision is made for allocation, the real estate shall be delivered to the respective institution or agency with a protocol subsequent to the installation of a security system and the effecting of the insurance thereof.
Use of allocated real estates
ARTICLE 63 - (1) Real estates shall not be used for other than the purpose of allocation thereof.
(2) Without approval of the Directorate General in writing:
a) No repair or addition shall be made to any real estate subject of allocation.
b) Part or the whole of the real estate shall not be transferred to nor let be used by others.
Evacuation of real estates
ARTICLE 64 - (1) If in relation to a real estate allocated,
a) it is determined that the use thereof is being continued despite the allocation thereof is revoked or the duration of allocation thereof has expired,
b) one of the cases set forth in article 63 was determined,
c) it is determined that the obligations under the protocol have not been carried out in time,
and further if the activity being carried out in the real estate is banned by the court, then the real estate will be evacuated by the local governor upon request by the regional directorate therefor.
Monitoring of allocated real estates
ARTICLE 65 - (1) Allocated real estate charities shall be checked continually by the regional directorate and a report shall be issued every four months to verify if the conditions of allocation are observed and kept in the dossier for that real-estate charity.
Soup Kitchen Service
Opening of soup kitchens
ARTICLE 66 - (1) In order to carry out the conditions of charity set forth in the charter of foundation, the number of needy people shall be determined by the Directorate General for the provision of hot meals and dry food and soup kitchens will be opened for the distribution thereof.
Beneficiaries of soup kitchens
ARTICLE 67 - (1) Persons who have not a social security or whose income is not greater than the net minimum wage can benefit from soup kitchens.
(2) Persons who are paid a salary under the Law no. 2022 of 1/7/1976 on the Grant of Salary to Needy, Feeble and Lonely Turkish Citizens Above 65 can also benefit from the soup kitchen service.
ARTICLE 68 - (1) Persons who would like to benefit from the soup kitchen service shall fill the form in Annex 9 to apply to the respective regional directorate. Persons who are assessed to be eligible shall be allowed to benefit from the soup kitchen service.
(2) In the event if the quota is not filled, the soup kitchen service can also be offered to the children in educational institutions opened for the handicapped children, taking into consideration the list given by the institution management.
Monitoring of neediness
ARTICLE 69 - (1) About the income and patrimony of persons who benefit from a soup kitchen, information may be provided from real or legal persons by the regional directorate. Persons who are determined as a result of investigation to be not eligible for benefiting from the soup kitchen service shall not be allowed to benefit therefrom.
ARTICLE 70 - (1) Persons who benefit from the soup kitchen service shall have to fill a check document in Annex 10 in November every year and furnish to the soup kitchen official.
(2) Persons who fail to deliver their check document within 15 days shall not be allowed to benefit from the soup kitchen service.
Termination of soup kitchen service
ARTICLE 71 - (1) In the case if the needy person:
b) loses his/her needy status or is taken under care,
c) fails to receive meals for 10 days without providing information,
then the service offered to such person shall be terminated.
Monthly Salary for the Needy
Monthly Salary for the Needy
ARTICLE 72 - (1) In order to carry out the conditions of charity set forth in the charter of foundation, a monthly salary will be granted to the needy handicapped persons and orphans.
Eligibility for salary for the needy
ARTICLE 73 - (1) The needy children with no father or mother and the needy persons who are handicapped at 40% or above can be granted a monthly salary provided that they shall have no social security nor an income or monthly salary, shall have not been taken under care by a court decision or under the law, shall have no income-earning movable or immovable goods, or his/her average monthly income from such goods, if any, shall not exceed the monthly salary for the needy determined under these Regulations.
(2) The handicapped children under 18 will be granted a monthly salary if their guardian parents satisfy the conditions set forth in paragraph one of this article.
(3) Only one person from a family can be granted the monthly-salary payment.
Documents required from applicants
ARTICLE 74 - (1) Applicants for the grant of a monthly salary shall be required to furnish the following documents.
a) Application form in Annex 11,
b) A health board's report indicating the disability.
Health board's report
ARTICLE 75 - (1) The health board's report shall indicate whether the requester can earn his/her living by working and the lack or malfunction of an organ, adding the percentage of malfunctioning.
Evaluation of applications
ARTICLE 76 - (1) Applicants for the grant of monthly salary shall apply to the regional directorate of their home settlement by filling the documents set forth in article 74.
(2) After the applicant's declarations on application documents are verified by the regional directorate, a scoring will be done according to the criteria set forth in Annex 12 to complete dossier. An approval issued according to the form in Annex 13 and taking into account the needy vacancies in provinces will be sent to the Directorate General.
Monthly salary payable
ARTICLE 77 - (1) The monthly salary payable will be an amount be calculated as a product of the base monthly-salary coefficient specified in the Public Officers Law no. 657 of 14/7/1965 applicable to public officers' base monthly salaries and the indicator 400 (for hundred).
(2) The number of the needy for the grant of monthly salary shall be determined by the Directorate General.
Payment of monthly salaries and monitoring of neediness
ARTICLE 78 - (1) Monthly salaries shall be paid in cash to beneficiaries or their agent or guardian from the beginning of the month following the approval by the Directorate General.
(2) Persons granted a monthly salary by a regional directorate shall be notified thereof with their bank account number and their monthly salary shall be deposited on their bank account.
(3) For persons changing their address, the salary payment shall be continued. They can be transferred to the respective regional directorate if there is a vacancy in their quota.
(4) For persons who are determined to be not included under article 73, the salary payment shall be terminated.
ARTICLE 79 - (1) In November every year, monthly salary receivers shall fill the check document in Annex 14 and deliver it to the regional directorate which makes the salary payment.
(2) For persons who fail to furnish a check document, the salary payment shall be suspended and if they bring the document within three months, their suspended monthly salaries shall be paid as a whole.
Termination of salary payment
ARTICLE 80 - (1) In the case if the monthly-salary receiver:
b) loses his/her needy status or is taken under care,
c) has finished 18 as an orphan boy or 25 as a student at a college or university,
ç) fails to receive his/her monthly salary for three straight months,
his/her salary payment shall be terminated from the beginning of the month following the determination of any of the cases above.
Obligation to notify
ARTICLE 81 - (1) The needy shall have to notify the regional directorate in writing of any case that entails the termination of salary payment within not later than one month thereof.
(2) Any excess payments made after the disappearance of the conditions that entailed the grant of salary payment shall be collected from the relevant person according to general provisions.
ARTICLE 82 - (1) In order to carry out the conditions of charity included under the charter of foundation, educational aids can be granted to primary and secondary school pupils of families whose economic situation is not adequate to do so.
(2) Only one person from a family shall be granted the educational aid.
(3) No educational aid shall be granted to persons who are paid a salary for the needy or taken under care by a public institution or agency or paid a scholarship.
(4) The number of pupils to be granted an educational aid as well as the amount of such aid, the annual increase thereof, the time for the payment thereof and the distribution thereof by provinces shall be determined by the Directorate General.
ARTICLE 83 - (1) Pupils who would like to benefit from the educational aid must apply to respective regional directorates within one month of the beginning of enrollments for the current academic year.
(2) If there is a vacancy in the quota, the respective regional directorate shall make an announcement and receive applications.
ARTICLE 84 - (1) The following documents shall be required from would-be applicants.
a) Application Form in Annex 15,
b) Pupil's certificate.
Evaluation of applications
ARTICLE 85 - (1) Information in the pupil's application form shall be evaluated by the regional directorate according to the criteria in Annex 16, following which an ordered listing of scores and principal and reserve lists of names shall be drafted. After such lists are approved by the Directorate General, successful applicant pupils shall be notified by the regional directorate thereof, also indicating the bank account name opened in their name, followed by the payment of the educational aid. If any vacancy occurs in the principal list, educational aid shall be granted according to the order of names in the list.
Duration of educational aid
ARTICLE 86 - (1) The pupil entitled to educational aid shall be granted the same throughout his/her education process as long as his/her pupil's status continues and provided that nothing shall exist to prevent him/from entitlement to educational aid. If the student is transferred to another school, he/she shall be paid the educational aid by the same regional directorate.
Monitoring of pupil's status and termination of educational aid payment
ARTICLE 87 - (1) Every year, the regional directorate shall determine if the pupil's status of pupils granted educational aid continues.
(2) In the case if the pupil's status terminates or if the pupil fails, the educational aid payment shall be terminated. In the event if, however, a report indicating that the period of education has extended due to health reasons is produced, the educational aid payment shall be continued.
Special educational aid
ARTICLE 88 - (1) Needy pupils may be granted a special educational aid for once provided that such aid shall not exceed five times the annual educational aid granted under these Regulations.
Treatment Assistance to Poor and Lonely Patients
Examination and treatment service to poor and lonely patients
ARTICLE 89 - (1) Poor and lonely patients shall be offered a service as much to the same quality for other patients as limited by the possibilities of the hospital.
(2) For poor and lonely patients, all types of medical materials shall be provided in line with the conditions of charter, provided that their situation shall have been certified. Medical materials not available in the hospital shall be procured from outside thereof.
Patients subject to examination and treatment
ARTICLE 90 - (1) Patients producing one of the following documents shall be examined and treated free of fees.
a) A document showing entitlement to needy-salary payment by the Directorate General,
b) A document showing entitlement to salary payment under the Law no. 2022,
c) A court decree for the children in need of safeguarding under the Law no. 2828,
ç) A document showing entitlement to benefit from an endowed soup kitchen,
d) A document for a family member of a martyr or veteran.
(2) A document for the poor and lonely issued by a local governor or village headman as well as the form in Annex 17 and the commitment in Annex 18, from persons who can not produce one of the documents referred to paragraph one.
Application to hospital and treatment
ARTICLE 91 - (1) Patients shall apply to an office appointed by the chief of staff of the hospital. After the documents are examined by the respective officer, the patient shall be dispatched to the respective clinic. Such persons will be treated as an outpatient and the prescription will be issued for them. If the patient must be hospitalized, the respective medical expert shall fill and sign the form for hospitalization and shall dispatch him/her to the assistant to the chief of staff. The hospitalization procedure will follow the production of a certificate of poorness for the determination of his/her poor or lonely status.
Treatment in emergencies
ARTICLE 92 - (1) If a poor and lonely person applies to the hospital in emergency, his/her declaration will be credited and he/she shall be examined and treated. The situation of such persons will later be investigated if necessary.
Declaration contrary to the truth
ARTICLE 93 - (1) The poorness certificate of persons who made a declaration contrary to the truth shall be cancelled and all treatment and medicine costs incurred for them shall be collected from them.
Other benefits to poor and lonely patients
ARTICLE 94 - (1) Travel, funeral and similar other expenses of poor and lonely patients can be met if necessary.
Treatment of poor foreigners
ARTICLE 95 - (1) Poor foreigners living in Turkey can be provided with cost-free examination and treatment.
Foundations Council, Guidance and Inspection Presidency, Foundation Expertness
Composition of Council
ARTICLE 96 - (1) The Council shall be the top decision-making organ of the Directorate General.
(2) The Council shall be composed of fifteen members, including a Director General, three assistants to the Director General and the 1st Legal Adviser; five members to be appointed on a triple decree upon proposal by the Prime Minister from among the higher education graduates equipped with knowledge and experience on foundations; three members elected by new foundations; a member elected by annexed and Community foundations each. In addition, new foundations will elect three reserve members, annexed foundations and Community foundations will each elect a member
(3) The Director General shall also be the spokesperson of the Council.
(4) In cases where the Director General is not on duty for any reason whatsoever, the person acting for the Director General shall also act for the Council spokesperson.
(5) In cases where assistants to the Director General and the 1st Legal Adviser are not on duty for any reason whatsoever, the persons acting for them shall attend the meetings of the Council.
Conditions for election as a member to the Council
ARTICLE 97 - (1) The following conditions shall be sought for election as a member to the Council by new foundations, annexed foundations and Community foundations.
a) To satisfy the requirements determined under the Public Officers Law,
b) To be a higher-education graduate,
c) To have not been dismissed from the office of a foundation manager by a finalized court decision,
ç) To have not been subjected to a treatment under article 10 of the Law.
Election committee and duty
ARTICLE 98 - (1) To carry out the procedures for and conclude elections, an election committee shall be composed of a sufficient number of members from among the personnel.
(2) The election committee shall be in charge of carrying out elections and sorting ballots and shall carry on this duty continually until the completion of election and sorting tasks.
Time and place of elections
ARTICLE 99 - (1) Activities for the election of the members of the Council shall start three months prior to the terms of office of the five members elected.
(2) Elections shall be conducted in Ankara.
(3) The address, date and hours of the election as well as requirements for the selection of a representative shall be announced on the official internet site of the Directorate General. In addition, such announcement shall be made two times on one of the first five newspapers with the highest circulation issued throughout Turkey, the one thereof minimum two months prior to the election, for new foundations, annexed foundations and Community foundations, to identify a representative for their foundation.
Selection and notification of representatives
ARTICLE 100 - (1) A foundation representative shall be identified by a decision of:
a) the organ authorized to manage and represent the foundation, for new foundations,
b) the management board, for Community foundations and tradesmen's foundations,
c) the foundation manager, for annexed foundations,
(2) Each foundation can identify a representative. A person may be the representative of multiple foundations and each foundation represented shall have one vote.
(3) Each foundation shall fill the form in Annex 19 for the foundation representative and deliver the same to the regional directorate minimum on month to the day of election. The regional directorate shall issue a representative's certificate as in Annex 20 to the foundation representative.
Nomination of candidates for members of the Council
ARTICLE 101 - (1) Candidates shall fill the form in Annex 21 for transmission to the election committee and shall send the same to the Directorate General for delivery thereto or deliver the same in person minimum fifteen days prior to the date of election.
Announcement of candidates for representatives and for members of the Council
ARTICLE 102 - (1) A list of representatives drafted basing on the data sent by regional directorates and a list of candidates for members of the Council shall be announced on the official site of the Directorate General and on one of the first five newspapers with the highest circulation issued throughout Turkey minimum seven days prior to the date of election.
(2) Objections to lists can be filed with the Directorate General within three days of the date of announcement.
(3) Lists not objected to or objected but cleared by an after-objection decision shall be prepared in alphabetical order by surnames.
Election procedure and guidelines
ARTICLE 103 - (1) Elections shall be conducted at different ballot boxes on the same day for new foundations, annexed foundations and Community foundations by the secret ballot and open sorting procedure under the supervision of the election committee.
(2) The supply of materials and equipment to be used in selections and the secretarial services for the election committee shall be carried out by the Foundation Services Department.
(3) The election committee shall make available an official at every box.
ARTICLE 104 - (1) Persons whose name is not included in lists of representatives shall not cast vote. Votes shall be cast after producing the voter's identity card and representative's certificate and signing against his/her name on the list. Representatives may not delegate a proxy to cast their vote.
(2) Votes shall be cast from 08:00 Hrs to 17:00 Hrs on the election day. If however there are still representatives awaiting around the box to cast their vote despite it is already 17:00, such representatives shall cast their vote in succession after they are counted by the election committee. Any changes relating thereto can be determined by the election committee provided that the same shall have been stated in the announcement for elections.
(3) Votes shall be cast by placing them in the box on the day and at the hours announced.
(4) For voting, the sealed envelope provided by the election committee shall have to be used.
(5) Foundation representatives shall be guided to the enclosed voting place for writing on the ballot secretly or putting a ready-made and printed ballot in the envelope. Ballots shall have to be put in the envelope in an enclosed space.
(6) No measure shall be taken to limit the foundation representatives' right to vote nor shall an obligation be imposed thereupon.
(7) Candidates shall not make any intervention with, any suggestion or recommendation to representatives around the box and no representatives shall remain around the box after he/she cast his/her vote.
Opening of boxes and sorting of ballots
ARTICLE 105 - (1) At the end of the election, ballot boxes shall be opened by the election committee before those present at the voting place and the envelopes taken out shall be counted and recorded on the minutes.
(2) All envelopes out of the box shall be controlled one by one. As a result, any envelopes bearing any signature or marking thereon shall be deemed invalid and separated. The number of remaining envelopes shall be compared to the number of voting representatives. If the number of envelops turns out to be greater than that of voting representatives, the chairman of the election committee shall randomly pick the excessive number of envelopes from among the remaining envelops and separate the same.
(3) The separated excessive envelopes shall be recorded on the minutes and immediately annihilated without opening them. Then valid envelopes shall be counted and put in the box, immediately followed by open sorting.
(4) The counting and recording of ballots shall continue without interruption. Any objections made shall not stop the election process.
(5) The chairman of the election committee or the election committee member assigned thereby shall be in charge of the order and administration of the ballot sorting process. At completion of sorting, the number of ballots shall be checked against that of envelopes and the result shall be recorded in the minutes.
(6) After the votes obtained by each candidate are determined, candidates shall be listed in a descending order starting from the highest vote obtainer and the principal and reserve members-elect shall be identified starting from the highest vote obtainer.
(7) If in the list there are identified candidates who obtained the same number of votes, lots shall be drawn by the election committee chairperson before the election committee for listing in order.
(8) Listing of principal and reserve members shall thus be determined separately and their names shall be written in the minutes.
ARTICLE 106 - (1) When sorting, any ballot that:
a) was put in an envelope other than the sealed envelope given,
b) bears any designation or marking,
c) is not legible,
ç) is more than one in an envelope, bearing miscellaneous names,
d) bears a name other than any of the candidates announced,
e) exists in more than one in the envelope, then the extra ballot,
shall be deemed invalid.
(2) Ballots deemed invalid shall immediately be annihilated, making a record in the minutes as such.
ARTICLE 107 - (1) The minutes to be issued at the end of the election shall include the following:
a) The election date and the box opening hours,
b) The number of representatives in the list,
c) The number of voting representatives,
ç) The number of valid and invalid envelopes out of the box and the number of annihilated envelopes,
d) The number of ballots deemed valid,
e) The number of ballots deemed invalid due to which reasons,
f) The number of ballots objected to but deemed valid,
g) Names, surnames of and votes obtained by candidates and principal and reserve members-elect to the Council in the order of votes obtained,
ğ) A statement that the result of sorting has been announced to those present,
h) Any selection (if made) by drawing lots between candidates who obtained equal votes and the name of the winning candidate,
ı) Objections and complaints that the voting procedure was carried out contrary to the Law and these Regulations.
(2) The minutes shall be issued in five copies and signed by the election committee. Provisional results of the election shall be announced by posting a copy of the minutes at the election place for a full business day and publishing the same on the official internet site of the Directorate General. Such announcement shall also be recorded on the minutes therefor.
(3) The ballots cast and other documents, accompanied by a copy thereof shall be given to the Directorate General for preservation at the Council bureau for three months.
Objections and examination
ARTICLE 108 - (1) Representatives and candidates who cast their vote shall make their objection to the provisional results of election within one day of the expiry of the time for announcement. Objections shall be examined and decided on the very same day. Any decision made upon an objection shall be final for purposes of administrative actions. Immediately after the resolution of any objections or in the case of no objections, one full day after the announcement of provisional results of the election, final results shall be announced by posting them at the Directorate General building for one business day and publishing the same on the official internet site of the Directorate General.
(2) Any failure on the part of a representative elected by a foundation to cast his/her vote shall not be subject to objection..
ARTICLE 109 - (1) The election committee shall forthwith give a notice in writing to persons whose membership to the Council has finalized.
Cancellation of elections
ARTICLE 110 - (1) In the event if it is decided by the election committee to cancel elections on account of such irregularity as to affect election results or any practice contrary to the legislation, a day shall be identified for the repetition of elections not earlier than one week and within not later than one month and notified to relevant authorities.
(2) The election shall be repeated with the same representatives and candidates.
(3) In the period of time to lapse until the repetition of elections, the current members of the Council shall continue their duty.
Duties of the Council
ARTICLE 111 - (1) To make a decision on the following, as proposed by the Directorate General,
a) Acts for the allocation, selling and swap of properties and real estate charities belonging to the Directorate General or fused and annexed foundations as well as the public benefit of any expropriations,
b) Replacement with more useful ones, cashing into money or utilization of properties and rights belonging to the Directorate General and fused foundations,
c) Conversion to another charity having the same or a closest objective, transfer to a property or cashing into money, upon request by the Directorate General for a fused foundation and by the foundation manager for an annexed foundation, of real estates belonging to the Directorate General or fused and annexed foundations the use of which for the objective they are allocated for would be contrary to laws or the public order or which has lost its suitability for the objective of allocation and is not possible to be used as a charity in part or as a whole,
ç) Allocation to another foundation or conversion to the property of another foundation upon request by the foundation management, of real estates belonging to Community foundations which are not used as charity in part or as a whole,
d) A lease period from twenty years to forty-nine years for real estates belonging to the Directorate General and fused foundations in return of repair or construction,
e) Conservation and maintenance of real estates of the nature of endowed cultural assets belonging to a fused foundation devoid of a sufficient income, on the revenues of a fused foundation having a similar objective,
f) Use of revenues and concession prices acquired from the selling of real estates belonging to fused foundations for income-earning investments and for the repair and maintenance of endowed cultural assets belonging to foundations in Turkey or abroad devoid of any income,
g) Change of the conditions of charter and the adaptation of monetary values under the conditions of charity to current foundation revenues if such conditions have actually and legally become impossible to apply, upon request by the Directorate General for a fused foundation and by the foundation manager for an annexed, Community or tradesmen's foundation, provided that this shall not be contrary to the will of the endower,
ğ) Minimum amount of allocable goods for the objective of foundations established every year,
h) Appointment of managers to annexed foundations according to the conditions of charter which do not constitute a contrariness to the Constitution,
ı) Filing a suit for the removal of foundation managers from office in line with article 10 of the Law and filing a request with the court for the removal of the foundation management from office on temporary basis and the management of the foundation by a trustee until the conclusion of the suit in cases where un-compensable outcomes would arise.
i) Termination of the office of any member of the Council in cases where he/she is functional due to a sickness or disability preventing him/her from performing his/her duty or he/she has lost the eligibility for membership or failed to attend three successive meetings or totally ten meetings a year with no excuses.
j) Conclusion of legal disputes with a agreement or contract according to article 78 of the Law and within the guidelines determined by the Council, revocation of litigation and enforcement proceedings, recognition of a right and cancellation of an interest,
k) Monthly gross contractual fees payable to the personnel actually working at the Directorate General,
l) Procedure, basis and percentages of payments to be made under article 72(1),(2) of the Law.
m) Budgets of the Directorate General and enterprise directorates,
n) Filing a suit for the transformation of annexed foundations whose charter includes more usufructs than the conditions of charity, into a family foundation as set forth in article 372 of the Turkish Civil Code, upon request by managers and relevant persons of such foundations,
o) Draft rules of procedure and regulations relating to the Directorate General and foundations,
ö) Other issues deemed necessary by the Directorate General.
Time of meetings
ARTICLE 112 - (1) The Council shall meet upon summons by the spokesperson minimum two times a month and any time so deemed necessary, by notifying the time and agenda thereof.
Agenda of meeting and procedure for summons
ARTICLE 113 - (1) The agenda of meetings shall be drafted by the spokesperson or a member so authorized thereby. The day, place, time and agenda of a meeting shall be notified to members minimum five days prior thereto. The calculation of such five days shall exclude the day of announcement and the day of meeting. This period can be reduced to one day in emergencies. Members shall be notified by sending an electronic mail or a registered mail to the e-mail or mail address given thereby or by delivering the agenda thereto against signature.
(2) Any issues not included in the agenda can be included therein after a decision with absolute majority upon a motion by the spokesperson or members.
Quorum for meeting and decision-making
ARTICLE 114 - (1) The Council shall convene with two-thirds of the full number of members and make its decisions with absolute majority thereof. If the quorum for meeting is not maintained, a second meeting shall be made three days later. This shall be stated in the notice for the first meeting.
(2) Members of the Council shall not attend meetings and votings that are related to themselves or their relatives by blood or marriage down to level three and their adopted children. In such cases, the number of members attending the meeting shall be the basis for the determination of the quorum for meeting and decision making.
Meeting and voting procedure
ARTICLE 115 - (1) The Council shall be presided by the Director General. If it is understood that the quorum for meeting exists, the meeting shall be opened by the spokesperson, followed by the discussion of the agenda.
(2) If the spokesperson or his/her deputy is not present at the meeting, it shall be presided by the most senior member or, in the case of equal seniorities, the member who is most senior in public service or, in the case of equal seniorities again, the oldest member.
(3) Issues of the agenda shall be presented by a foundation expert assigned by the Director General. If so deemed necessary, the head of the relevant department or other officials can be summoned to meeting to make explanations about the issue.
(4) Foundations can at meetings concerning them be represented by an authorized agent with no right to vote. Such foundations shall be notified of the day of meeting in advance by the Council bureau.
(5) Issues of agenda shall obviously be voted one by one. Members of the Council shall not cast a vote of abstention. Members in opposition will state their grounds for opposition under the decision. Members of the Council shall be liable for their votes and decisions.
Writing and notification of decisions
ARTICLE 116 - (1) Decisions made at a meeting shall be undersigned by members on the very same day and shall be sent to the Directorate General with a cover letter.
ARTICLE 117 - (1) The Council bureau services will be carried out by a director and a sufficient number of personnel.
Duties of the Council bureau
ARTICLE 118 - (1) Duties of the Council bureau shall be as follows:
a) Keep records of documents coming in and going out of the Council,
b) Give notices for meetings of the Council,
c) Ensure that decisions of the Council are written and sent to relevant units,
ç) Carry out the correspondence in relation to the personnel,
d) Perform other tasks given by the spokesperson.
(2) The bureau officials shall not disclose any confidential information and documents acquired throughout their term of office to anybody other than competent authorities nor shall use the same in any way.
Right of signature
ARTICLE 119 - (1) Letters sent by the Council to relevant units shall be signed by the spokesperson or a member authorized thereby.
ARTICLE 120 - (1) Persons assigned a member to the Council with a joint decree shall use their leaves so as not disrupt meetings and activities.
Guidance and Inspection Presidency
Base and working groups of the Guidance and Inspection Presidency
ARTICLE 121 - (1) The presidency shall comprise a president and a sufficient number of chief inspectors, inspectors, assistant inspectors and the office personnel. The Presidency and inspectors shall be based in Ankara.
(2) The presidency shall report directly to the Director General. Inspectors shall perform their duties in the name of the Director General.
(3) The writing, calculation, archiving and other similar work of the Presidency shall be carried out by an office attached to the Presidency. In the appointment of the personnel to be employed in the office, affirmative opinion of the Presidency shall also be obtained, taking into consideration the requirements of auditing services.
(4) In order to ensure the continuity of inspection, examination and investigation efforts, working groups can be composed in other provinces, considering the workload of the unit subject to audit. Inspectors to be assigned to such groups shall be identified upon proposal by the Presidency and approval by the Director General. Bases of the working groups of inspectors shall be changed in the same manner.
(5) In relation to the carrying out of duties assigned by the Presidency and of office services and the arrangement of relations of inspectors with the office in such working groups, one of the senior inspectors in that base will be appointed by the President.
Duties of the Guidance and Inspection Presidency
ARTICLE 122 - (1) Upon an order or approval by the Director General, the Presidency shall carry out the inspection, preliminary examination and investigation work in relation to the Directorate General's central and country organizations, affiliated enterprises and their personnel in the name of the Director General.
The Presidency's duties and responsibilities shall include the following:
a) Organize informative and instructive activities such as conferences, seminars, panels, etc or provide guidance by means of publications in order to ensure that the Directorate General's central and country organizations as well as foundations render effective and efficient services and avoid probable errors;
b) Establish general principles as regards the carrying out of inspections, examinations and investigations in an effective manner and encourage the personnel to work efficiently; improve the guidance and inspection system and organize and audit the efforts of inspectors to this end; and ensure that assistant inspectors are trained in their profession;
c) Examine and audit if the foundations and their branch offices and representation offices are being managed in accordance with the conditions written in the charter and the deed of trust as well as the legislation in force, if they are operated in line with their objective and if their properties and revenues are being utilized according to the conditions of the charter of foundation, the Declaration 1936 and the deed of trust;
ç) Submit reports issued by inspectors as a result of an inspection, examination, investigation, preliminary examination and investigation to the office of the Director General with the Presidency's opinion thereon;
d) Audit the foundations' economic enterprises and the participations they own directly or indirectly, also taking into consideration the legislation for taxation;
e) Evaluate internal auditing reports for foundations and carry out necessary actions;
f) Propose administrative fines for a foundation management that fails to furnish required declarations, information and documents in time despite notification therefor, causes organs to meet contrary to the charter and the deed of trust or makes untrue declarations;
g) Prepare an overall situation report including proposals determined to be necessary during the Presidency's work as well as an annual audit and work program to ensure that the Directorate General accomplish its objectives better and work in accordance with the legislation, planning and program;
ğ) Submit to the Director General for approval the nomination of inspectors to be appointed on investigations involving multiple public institutions and agencies;
h) Perform similar duties assigned by the Director General and other duties determined by the legislation in force;
(2) The President shall have the capacity and authority of inspectors and shall be responsible for carrying out the duties assigned under the legislation.
(3) The President can appoint as much inspectors as necessary in the Presidency for assistance to him and can also appoint a sufficient number of chief inspectors as Assistants to the President subject to approval by the Director General.
(4) The Presidency shall be responsible for submitting to the Director General for approval and implementing the Presidency Working Principles and Guide prepared to ensure a uniformity of practice in activities, reporting and on other issues.
Duties and powers of inspectors
ARTICLE 123 - (1) Inspectors shall directly be attached to the Directorate General and shall have the authority to do the following in the name of the Director General:
a) Provide guidance, conduct examinations and audits to verify that foundations and their branch and representation offices are managed in accordance with the conditions of the charter of foundation and the deed of trust and with the legislation in force, that they operate in line with their objective, and that their goods and revenues are utilized according to the conditions of the charter of foundation, the Declaration 1936 and the deed of trust thereof,
b) All types of inspections, examinations and investigations about the personnel of the Directorate General's central and country organizations as well as enterprises, including inspections and examinations about foundations subject to auditing by the Directorate General as well as their enterprises, directly or indirectly owned participations, domestic and overseas branch offices and organizations and their personnel
c) Make an informative meeting during an inspection,
ç) Take under control any cases of corruption acknowledged of beyond the order of duty during an inspection, research and examination promptly and in accordance with the procedure of investigation applicable to persons liable therefor, and communicate the same to the Guidance and Inspection Presidency for approval.
d) Identify any faults and omissions observed as a result of inspections, researches and examinations and report the same to the Presidency with measures that must be taken to ensure that activities are carried out more efficiently and that more use is made of the efforts of officials.
e) Issue a report for corruptions of members of the committee of trustees of the public officer status found out during the inspection of a Social Aiding and Solidarity Foundation established under the provisions of the Social Aiding and Solidarity Encouragement Law no. 3294 of 29/5/1986 and deliver such report to the Presidency to ensure that an information of crime will be issued to competent administrative authorities, and to Public Prosecutors about other personnel, whether public officer or not,
f) Make researches and participate in commissions, courses, seminars and other meetings at home or abroad on miscellaneous matters they are assigned to,
g) Ensure that assistant inspectors accompanying them are trained well in their profession and issue a report thereabout according to the format determined by the Presidency within one week of the expiry of their accompaniment period,
ğ) Take place in the work for and make suggestions in relation to the preparation and implementation of the legislation concerning the Directorate General,
h) Propose administrative fines for foundation managements which fail to furnish in time any declarations, information and documents required under this Law, despite a notice given by the Directorate General, and which cause organs to meet in violation of the charter of foundation or the deed of trust or make untrue declarations,
ı) Perform similar other duties set forth in the Law, the rules of procedure, and regulations and assigned by the Director General.
Auditing program and implementation
ARTICLE 124 - (1) Annual auditing programs shall be drafted by the Presidency by taking into consideration the numbers of units to be inspected and their work capacities as well as previous inspection programs and shall be submitted to the Director General for approval.
(2) Inspectors who are to inspect which units, starting on what dates shall be identified by the Presidency, taking into account the seniority of inspectors, group works, the sites of duty, and the properties of duty and shall be notified thereof minimum 15 days prior to the commencement of inspection before the auditing program is put to implementation. During the implementation of the program, the guidelines of inspection shall be stated by instructions.
ARTICLE 125 - (1) According to the nature of the work done, inspectors shall issue following reports:
a) Auditing report,
b) Replied report,
c) Preliminary examination report,
ç) Investigation report,
d) Examination report,
e) Personnel evaluation report,
f) General-situation report.
Actions to be taken on reports
ARTICLE 126 - (1) Reports issued by inspectors shall be reviewed by the Presidency and submitted to the Director General for approval.
(2) As a result of the review of the report by the Presidency:
a) The inspector issuing the report shall be required by the Presidency in writing to rectify any omitted examinations or errors in fact. All omitted examinations or errors in fact in the report shall be rectified by the relevant inspector upon request by the Presidency.
b) In the event if the Presidency does not agree to opinions set forth in the report issued by the inspector or if a discrepancy of opinion exists between inspectors as to the results of the report issued by multiple inspectors, then the report shall be submitted to the Director General for approval, as accompanied by the inspector's opinion or discrepant opinions of inspectors as well as the Presidency's opinion.
(3) The report and attachments thereto accompanied by the Director General's approval shall be sent to relevant units.
(4) Preliminary examination reports and investigation reports that require an action for penal and legal purposes shall be sent to the Legal Adviser's Office and the Department of Human Resources for information to the Presidency.
(5) Outcomes of the acts and actions that must be carried out as set forth in reports approved by the Directorate General shall have to be informed to the Presidency by head-office units within not later than three months of the receipt thereof. The Presidency shall quarterly be informed about actions the conclusion of which depends on the judicial or administrative judgment or on any other institution or organization and about other acts and actions that could not have been concluded within three months.
(6) Actions taken on reports and the outcomes thereof shall be evaluated by the Presidency.
Inspector's authority to request information and documents
ARTICLE 127 - (1) While carrying out their duty, inspectors shall have the authority to request from units subject to audit, and see any and all information deemed necessary, including computerized records, as well as books and documents, moneys and equivalent assets, and retain certified copies thereof and originals thereof if they constitute a proof of corruption; inspect, make inventory counts in safes, storerooms and warehouses and seal the same, and request help in the inspection and counting acts; and request information and documentation from other public institutions and organizations, banks, real and legal persons if necessary.
(2) Copies of documents whose originals are retained, approved by the seal and signature of inspectors shall be given to managers of the source unit for preservation.
(3) In cases where an expert examination is required, cost of the work to be done by inspectors shall be borne by the unit or foundation where the audit, examination or investigation is conducted.
Inspectors' authority to remove from office
ARTICLE 128 - (1) In cases where so required by public services during any inspection, examination, preliminary examination, or investigation, inspectors can remove from office as a provisional precaution any personnel subject to the Public Officers Law whose presence at that work is deemed inconvenient.
(2) In addition, inspectors can make a suggestion to the Directorate General through the Presidency for the removal of foundation managers from office by the court on provisional basis under article 10 of the Law.
Obligations and responsibilities of the audited
ARTICLE 129 - (1) In relation to audits, any personnel at the Directorate General's central and country organizations, foundations and other units associated therewith shall have to:
a) Show to inspectors if so requested all documents, files, papers, moneys and money-equivalent papers and bills, goods and things,
b) Furnish attested copies of all types of documents and deeds deemed necessary by inspectors or originals of them by retaining certified copies thereof with the inspection seal,
c) Provide a suitable working environment to inspectors during their inspection for the carrying out of inspection services,
ç) Organize the activities, workflow, archives and the recording system of the inspected unit in a manner suitable for inspection,
d) Answer inspectors' questions promptly.
Rules for inspectors
ARTICLE 130 - (1) Inspectors shall not:
a) Behave so as to upset the prestige and trustworthiness of the profession,
b) Audit the foundation they are a member or take place in the management of,
c) Involve in the enforcement,
ç) Make any explanation, correction or addition on books and documents they examined, except the date and signature for inspection,
d) Disclose the place they are to go, the work they are to do and any secrets they learned about,
e) Accept direct or indirect services and offerings from persons involved in the inspection or give/take something or lend/borrow money to/from them.
Requirements, test place and announcements for assistant inspectorate
ARTICLE 131 - (1) Assistant inspectorate shall be the first step to become a Directorate General inspector. To be appointed as an assistant inspector, one shall have to be successful on a test held among persons who acquired the minimum base score in terms of the type of score determined at the Public Personnel Selection Test (KPSS) for positions of group A and the second language proficiency level according to the General Regulations for Testing Persons for First-Time Appointment to Public Positions, which entered into force by the Council of Ministers' Decree no. 2002/3975 of 18/3/2002.
(2) The assistant inspectorate competition test shall consist of two parts, written and oral, and both parts shall be conducted in Ankara.
(3) General and specific requirements to be sought for persons to take the competition test, the number of positions with the permission of appointment granted, the minimum number of correct answers at the KPSS second language proficiency test, the type of KPSS score and base scores, the number of persons to be invited, which shall not be more than twenty times the number of positions with the permission of appointment granted, the deadline and place for application for the test, documents required, the place, time and contents of test shall be announced on the Official Gazette and on one of the first five newspapers with the highest circulation issued throughout Turkey for at least once and published on the Directorate General's official internet site minimum 15 days prior to the deadline for application.
(4) Application and enrollment periods for candidates shall be fixed such that they shall expire minimum 10 days prior to the commencement date of tests.
ARTICLE 132 - (1) The committee to conduct the competition test shall comprise five persons, including four inspectors to be appointed upon proposal by the President and approval by the Director General, under the chairpersonship of the Guidance and Inspection President. In addition, three reserve members shall be selected by the same procedure.
(2) Units of the Directorate General can make use of the experts of public institutions and agencies as well as universities in the evaluation of the professional knowledge of candidates.
Eligibility for taking the test
ARTICLE 133 - (1) Following conditions shall be sought for taking the test:
a) To meet the requirements set forth in article 48 of the Public Officers Law,
b) To be a graduate from a four-year faculty of law, political sciences, economics, management, economical and administrative sciences, architecture or engineering of a university or from a domestic or overseas higher-education institution whose equivalence is acceptable to the Higher-Education Board,
c) To have not finished the age of 30 on the day of competition test,
ç) To furnish a declaration in writing, stating that he/she has nothing to prevent him/her from performing his/her duty.
(2) The number of graduates from faculties of architecture and faculties of engineering needed from which departments shall be determined upon proposal by the President and approval by the Director General and indicated in the announcement.
Documents required for taking the test
ARTICLE 134 - (1) Persons to take the test shall apply for the test by furnishing the following documents, including the form in Annex 22 filled.
a) Declaration of the Republic of Turkey identity number,
b) 4 document photos,
c) Original or a Directorate General certified copy of the certificate of graduation,
ç) Original or a Directorate General certified copy of the KPSS test result certificate.
(2) Persons who are determined to have declared untrue information in the application form and documents or taken the test despite he/she did not satisfy the conditions shall forfeit their right as regards the test.
Test entry certificate
ARTICLE 135 - (1) Candidates to take the test for assistant inspectorate shall be issued a photographed test entry certificate by the Presidency. Candidates with no test entry certificate shall not be admitted to the test.
Topics of test
ARTICLE 136 - (1) The assistant inspectorate competition test shall cover topics selected from among the following,
a) Accounting, economics, finances, and law for graduates from a faculty of law, political sciences, economics, management, or economical and commercial sciences,
b) Field information for the departments set forth in the test announcement for graduates from a faculty of architecture or engineering,
c) Precis writing.
Preparation of written-test questions and test process
ARTICLE 137 - (1) Written-test questions and the scores assigned thereto shall be determined by the test committee by topics. Question papers shall be signed by the test committee. Such papers shall indicate the scores assigned to questions and the time for tests.
(2) Question papers shall be delivered to the test committee chairperson in sealed envelopes.
(3) The test shall start at the hours announced. The sealed envelope containing the test questions shall be opened before persons attending the test and distributed to candidates or shall be dictated thereto.
(4) Candidates shall write their answers on sealed test papers.
(5) At completion of the test, the opening of question papers duly, the test start and ending hours, the number of test takers and the number of sheets used thereby shall be recorded on the minutes.
(6) The minutes issued and the test papers gathered shall be put in a seal, which then shall be closed, sealed and delivered to the Committee Chairman on a protocol.
(7) In the test process:
a) Candidates arriving after question envelopes are opened shall not be admitted to the test.
b) Test takers shall not be allowed to have any paper, notes, books, mobile phone and electronic device with them.
c) Answers shall only be written on answer papers. Candidates shall not keep open the identity section on their answer paper nor shall put any writing, marking or similar other symbol on the paper indicating to identity.
ç) Persons who upset the test discipline and order during the test or who crib or take the test in lieu of another person shall be removed off the test. Such occurrences shall be recorded on the minutes by the test committee. Candidates removed off the test shall no more be admitted to assistant inspectorate competition test.
(8) If necessary, the Student Selection and Placement Center or a university can be engaged to conduct the test within the framework of a protocol.
Evaluation of written test and announcement of results
ARTICLE 138 - (1) If the written test is conducted by the test committee, answer papers shall be evaluated by that committee.
(2) In order to be deemed successful on the written test, one must get minimum 60 points over 100 full points for each group with an average score of 65 points.
(3) A list of candidates successful on the written entry test shall be drafted by candidate numbers and announced, following which successful candidates shall be invited to the oral test with a letter.
Oral test process, evaluation and the minutes of results
ARTICLE 139 - (1) Oral tests shall be made on the topics included in the written test groups. In addition, the candidate's personal qualities such as his/her capability of representation and expression, conduct and manners shall be taken into consideration.
(2) At the oral test, the candidate shall be evaluated over 100 full points for all groups by each member of the test committee. The average of such points shall constitute the candidate's oral test score. To be deemed successful on the oral test, the oral test average score shall have to be minimum 65.
(3) The test committee will record the results of written and oral tests on separate minutes.
Announcement of competition test scores and results
ARTICLE 140 - (1) The competition test score shall be the average of written and oral test scores.
(2) The competition test winners shall be listed on the minutes by the test committee in descending order from the highest score winner. In the case of equality of scores, the written test score shall prevail and in the case of equality again, the second language proficiency shall prevail.
(3) Principal and reserve candidates corresponding to the number of positions for appointment shall be announced according to performance scores.
(4) Winning candidates shall be notified in writing thereof. A list of winners shall also be announced on the official internet site of the Directorate General.
Appointment to assistant inspectorate
ARTICLE 141 - (1) Appointments to assistant inspectorate shall be made according to the order of performance scores.
(2) Instead of principal candidates who failed to come for appointment or who was appointed but failed to commence office or who commenced office but resigned therefrom, reserve candidates shall be called within 1 year of the date of test.
Training of assistant inspectors
ARTICLE 142 - (1) In the training of assistant inspectors, the following guidelines shall be observed.
a) Ensure that assistant inspectors acquire acknowledge, experience and expertness on the legislation relating to their field of authority and on international audit standards and methods,
b) Encourage them to participate in scientific studies and researches and in professional, social and cultural activities,
c) Ensure that they are trained on reporting procedures and techniques,
ç) Provide opportunities to them to improve their second language proficiency.
(2) Assistant inspectors shall be trained according to the following program in their three-year assistantship period.
a) In the first stage, they shall be provided with in-service training to let them acquire knowledge about the legislation and audit practices.
b) In the second stage, assistant inspectors shall be trained by assigning inspection, examination, research and investigation activities to them in the accompaniment of inspectors. Inspectors shall, in relation to the assistant inspector working in his/her accompaniment, issue a report for the improvements achieved by the assistant inspector as well as his/her overall conduct and manners. Assistant inspectors who failed to complete the second stage or who is not granted authority, shall not be allowed to perform audit alone. Inspectors shall be responsible for the training of assistant inspectors in the best way.
c) In the third stage, assistant inspectors shall be caused to prepare a thesis on topics as shall be determined by the Presidency for purposes of developing their capability of research and causing them to acquire detailed knowledge on a certain topic. Such theses shall have to be given to the Presidency two months prior to the expiry of the training period. Theses shall be evaluated by a commission comprising the President and two inspectors and defended by the respective assistant inspector before the commission. Theses shall be evaluated on 100 full points. No other duty shall be assigned to the assistant inspector within 2 months preceding the date of the defense of thesis.
ARTICLE 143 - (1) The assistant inspector may be equipped with the authority for inspection, examination, preliminary examination, research and investigation of his/her own motion upon proposal by the President and approval by the Director General at completion of the second stage, taking into consideration the evaluation reports issued by the accompanying inspector at the end of the accompaniment period.
Discharge prior to qualification test
ARTICLE 144 - (1) Persons who are determined in the assistant inspectorate period to have failed or who performed manners, banned acts and behaviors that were incompatible with the attributes of an inspector will be appointed to an office other than inspectorate, which is appropriate to his/her level of education and degree of position without awaiting the qualification test.
Qualification test committee, test procedure and topics
ARTICLE 145 - (1) For the qualification test, a test committee shall be composed of five members, including four inspectors assigned upon proposal by the President and approval by the Director General, chaired by the Guidance and Inspection President. In addition, three reserve members shall be identified.
(2) The qualification test will be made to determine if assistant inspectors have learned about the legislation relating to their field of duty and the enforcement thereof as well as the auditing, examination, investigation and research methods and if they have acquired the knowledge and behaviors entailed by their profession.
(3) The qualification test shall be made in two stages, written and oral. Candidates winning the written test shall be admitted to the oral test.
(4) Assistant inspectors to take the qualification test shall be notified of the test date, time and place minimum 2 months prior to the date of test.
Preparation of written-test questions, evaluation of results
ARTICLE 146 - (1) The conduct of the written test and the evaluation of results shall be according to the arrangement in article 138.
(2) In the event of any candidate fails to take the test due to a sickness, death of a relative or another similar valid reason and if such event is evidenced with an official document therefor, then the test committee may decide for the conduct of the test for such candidate on a later date. This shall be recorded on the minutes and the candidate shall be notified in writing of the new date of test.
(3) After all papers are read and evaluated, the minutes shall be issued, starting with the highest score winner.
Oral test and evaluation
ARTICLE 147 - (1) Results of the written qualification test shall be announced in a list and shall also be notified to the test takers in writing. Notices made to successful assistant inspectors shall indicate the day, hours and place of the oral test.
(2) The oral test shall be made within 15 days of the announcement of the results of the written test.
(3) The oral test shall begin on the day and at the hours notified. Assistant inspectors shall be admitted to the oral test in the winning order on the written test.
(4) At the oral test, topics of the written test as well as general culture, reasoning, comprehension, expression, capability of representation and behaviors shall be evaluated.
(5) At the oral test, the chairperson and each member of the test committee will score over the 100 full points and all the scores given shall be averaged. To be deemed on the oral test, the average soccer must not be lower than 70.
(6) Results shall be recorded on the minutes in the order of performance.
Qualification test score and order of performance, announcement of results
ARTICLE 148 - (1) The inspection qualification test score shall be the average of written test and oral test scores. The qualification test performance listing shall be done by starting with the highest average test score, and shall be signed by the test committee.
(2) In the case of the qualification test average score equality, seniority in inspection assistantship shall be taken into account for the listing.
(3) Test results shall be notified in writing.
(4) The Presidency shall transmit the test results for appointment and test documents to the relevant unit upon approval thereof by the Director General.
Persons not taking and those failing on the test
ARTICLE 149 - (1) Persons failing on the inspectorate qualification test will be granted another right of test within six months of the inspectorate qualification test.
(2) Persons who again fail on the qualification test and persons who fail to take the test without a certified or valid reason therefor will be appointed to another office at the Directorate General appropriate to their level of education and degree of position.
Appointment to inspectorate
ARTICLE 150 - (1) Assistant inspectors who succeed on the qualification test shall be appointed to vacant inspectorate positions in the order of performance, which order shall constitute a basis for inspectorate seniority.
(2) An inspector who resigned from office by his/her own wish or by transfer after he/she acquired the capacity of inspector may upon their application be re-appointed to the inspectorate position upon an affirmative opinion of the President.
ARTICLE 151 - (1) Promotion of an inspector to chief inspectorate shall be based on his/her professional ability and seniority.
(2) For promotion to chief inspectorate, inspectors must function as an inspector for seven year, excluding the assistant inspectorate.
(3) For promotions, reference shall be made to the President's opinion in writing.
Seniority of inspectors
ARTICLE 152 - (1) Seniority in inspectorate shall be the period of time spent actually in this profession. This period shall also include temporary leaves such as for the military service, sickness and training activities at home or abroad.
(2) In the case of an equal time basis for seniority in inspectorate, seniority shall be determined according to the order of performance on the competition test for assistant inspectors and according to the order of performance on the qualification test for inspectors.
(3) For determination of the order of seniority among chief inspectors, the basis shall be the date of appointment to chief inspectorate, seniority in inspectorate for chief inspectors appointed on the same date, and the order of performance on the qualification test for chief inspectors having the same seniority in inspectorate.
(4) Persons who returned to inspectorate after functioning as the Guidance and Inspection President shall be deemed to have the highest seniority among their period-mates. In the case of multiple inspectors in such situation from the same period, the basis shall be the seniority in inspectorate.
(5) In relation to assistant inspectors who commenced office at the Prime Ministry after an entry test made on the same date, seniority of those appointed to inspectorate later shall come after other period-mate inspectors.
(6) Persons who returned to inspectorate after they resigned from office subsequent to the acquisition of the capacity of inspector shall be placed at the end of their period-mates. For persons who returned after they resigned from office at the Prime Ministry or from other public office, the basis for seniority shall be the actual service at the Prime Ministry.
Appointment to Guidance and Inspection Presidency
ARTICLE 153 - (1) The Guidance and Inspection President shall be appointed from among persons who functioned as a chief inspector at the Directorate General for minimum 5 years upon proposal by the Director General and approval by the Prime Minister or the State Minister delegated thereby.
Inspectorate security and temporary appointment to administrative positions
ARTICLE 154 - (1) Unless inspectors themselves so wish or a medical, ethical or professional incapacity thereof incompatible with the requirements of auditing service was determined, no inspectors shall be removed from office nor shall they be appointed to any other administrative office. Cases of incapacity shall be evidenced with documents such as a court order, health report or a report issued by a commission comprising minimum two inspectors, including one being senior.
(2) Without prejudice to their right of inspectorate, inspectors may be appointed to any other administrative position on temporary basis.
Inspector's identity card and seal
ARTICLE 155 - (1) Inspectors and assistant inspectors shall be given an identity card signed by the Director General, indicating their authority, title and identity information.
(2) Inspectors and authorized assistant inspectors shall be given a charter and a seal. Such charter and seal shall have to be kept to prevent the seizure thereof by others and the Presidency shall have to be notified in the case of the lost thereof.
(3) An inspector or assistant inspector resigning from office shall have to hand over his/her official seal and charter and identity card to the Presidency.
Foundation Expertness and Expert Assistantship
ARTICLE 156 - (1) The Foundation Expertness will begin with the position of assistant expertness. For appointment to the assistant expertness, one shall have to be successful on the competition test held among persons who achieved the minimum score in the type of score determined by the Directorate General at KPSS test made for positions of group A.
ARTICLE 157 - (1) Competition tests for assistant expertness positions shall be held according to the positions and requirements in the framework of the General Regulations for Testing Persons for First-Time Appointment to Public Positions where selection shall be made from among the number of candidates determined, which shall not be more than twenty times the number of positions with the permission of appointment granted, according to the results of KPSS test made by the Student Selection and Placement Center and basing on the minimum base score set forth in the test announcement.
ARTICLE 158 - (1) For eligibility for the competition test, the following conditions shall be sought:
a) To satisfy the conditions set forth in article 48 of the Public Officers Law,
b) To have achieved the minimum score in the types of KPSS score set forth in the competition test announcement,
c) To have been successful at a minimum grade of B with one of the languages identified by the Directorate General on the KPDS level determination test,
ç) To have not finished the age of thirty on the date of test,
d) To be a graduate from a domestic or overseas faculty or college providing studies for minimum four years, where the equivalence of the latter shall have been approved by the Higher-Education Board.
Application for competition test and application documents
ARTICLE 159 - (1) Candidates to take the competition test shall attach the following documents to the application form acquired from the Directorate General:
a) Declaration of the Republic of Turkey identity number,
b) 4 document photos,
c) Original or a Directorate General certified copy of the certificate of graduation,
ç) Original or a Directorate General certified copy of the KPSS test result certificate,
d) Original or a Directorate General certified copy of the KPDS test result certificate.
(2) Other documents listed in paragraph one which may be required under the test announcement must be delivered to the Human Resources Department by hand till the end of the working hours on the deadline for application. For applications sent by mail, documents referred to in paragraph one must be received by the Directorate General correspondence section not later than the deadline set forth in the test announcement. Postal delays shall not be taken into consideration.
(3) Persons who are determined to have declared untrue information shall not be admitted to the competition test and for any such persons who took the test, their test performance shall be deemed invalid and they shall not be appointed. Even if he/she is so appointed, such appointment shall be cancelled. An information of crime will be issued to the Public Prosecutor's Office for legal proceeding about them.
Test preparations and test entry certificate
ARTICLE 160 - (1) The Human Resources Department shall carry out preparations for the competition test, examine applications therefor and determine if candidates satisfy the conditions sough.
(2) Documents of candidates who fail to satisfy necessary conditions will be returned if so requested thereby.
(3) Candidates entitled to entry to the competition test shall be issued a photographed entry certificate each by the Human Resources Directorate. The test entry certificate shall include the identity information and the place and date of test. Candidates shall not be admitted to the test without a test entry certificate.
ARTICLE 161 - (1) The test committee shall be composed of members selected subject to approval by the Director General from among heads of departments, unit directors, foundation experts or other entity personnel specialized in their field, including five principal members chaired by the assistant to the Director General to whom the Human Resources Department is attached, as well as three reserve members. If so needed, maximum two persons from among university academics can be appointed as principal members of the test committee.
Competition test announcement
ARTICLE 162 - (1) The number of positions with the permission for independent appointment granted as well as their ranks, titles and grades, branches of education and quotas therefor, requirements for participation in the competition test, the types of KPSS scores and minimum scores, the number of candidates to be called according to the order of scores, the deadline for and place of application, documents to be required at application, the place, time, contents of and the evaluation method for test, and documents to be required at appointment shall be announced on the Official Gazette and on one of the first five newspapers with the highest circulation issued throughout Turkey for at least once and published on the Directorate General's official internet site minimum 15 days prior to the deadline for application.
(2) The test announcement shall clearly state that assistant experts shall be subjected to an evaluation for their capability of reading Ottoman manuscripts and printed materials and translating them into Turkish at the qualification test.
(3) In the event if for the quota of assistant expert positions as to each branch of education, a sufficient number of candidates has not applied for the competition test as predicted by the Directorate General, changes may be made to the branches of education according to the condition of positions and requirements.
(4) Topics of the test, the procedure for written and oral tests, and the test evaluation method shall be announced prior to the test. The following documents shall be required from candidates who won on the test.
a) Certificate of graduation or an approved copy thereof approved by the Directorate General,
b) Certificate of good conduct,
c) Certificate of clearance from the military service obligation,
ç) Declaration of freedom from any condition likely to obstacle one to perform his/her duty,
d) 4 photos.
Competition test scores and announcement of results
ARTICLE 163 - (1) The competition test performance score shall be an arithmetic average of written and oral test scores, provided that minimum 65 points shall have been obtained over 100 for each.
(2) The test committee shall deliver a competition test performance listing as to branches of education and a list of candidate assistant experts to the Directorate General within 5 business days of the completion of the oral test. Winning candidates shall be notified thereof in writing. The list of winners shall also be announced on the official internet site of the Directorate General.
Term of office for assistant experts, appointment and assignment
ARTICLE 164 - (1) Appointment of candidates as an assistant expert shall be made according to the performance level of candidates. The term of office shall be minimum three years for assistant experts.
Determination of the subject of thesis
ARTICLE 165 - (1) Having received a positive staff evaluation after spending two years as a candidate, the assistant expert shall determine a subject for his/her thesis as relating to the field of duty of the Directorate General and state the same to the Human Resources Department within one month. Such subject of thesis shall be finalized with approval thereof by the Directorate General and notified to the relevant person.
(2) The two-year period shall not include any unpaid leaves or the military service period.
Guidelines for preparation of thesis
ARTICLE 166 - (1) The thesis of expertness shall be prepared within one year of the notification of the relevant person of the subject of thesis. Within the last three months of this period, assistant experts shall essentially be not assigned any other duty. The thesis shall have an abstract section prepared in a second language.
(2) In relation to the preparation of the thesis, the subject of thesis shall have to be not examined and defended in the same way at another institution or organization in terms of contents and conclusions under the name of specialization, master thesis, dissertation thesis or other. The thesis prepared by the assistant expert must include his/her opinions and comments and be according to the ethics of scientific studies.
(3) From among foundation experts or persons who have the qualities set forth in article 158(1)(d), a thesis adviser shall be assigned to each assistant expert by the Directorate General. The thesis adviser shall superintend the thesis work of the assistant expert.
Qualification test commission
ARTICLE 167 - (1) The Qualification Test Commission shall be composed of five principal members chaired by the assistant to the Director General to whom the Human Resources Department is attached, as well as three reserve members subject to approval by the Director General. If so needed, maximum two persons from among university academics can be appointed as principal members of the test commission.
(2) The commission shall meet with the full number of members, where decisions shall be made with the majority of votes and no abstention vote shall be cast.
Delivery of thesis
ARTICLE 168 - (1) The assistant expert shall deliver the thesis prepared to the Human Resources Department, which shall give one copy thereof to the thesis adviser. Within fifteen days, the thesis adviser shall issue his/her report on the thesis and sent to the relevant department. The Human Resources Department shall distribute the thesis to commission members with the report for evaluation.
(2) If the assistant expert fails to deliver his/her thesis in time due to an excuse, he/she may be granted an additional time as long as required by the event of force majeure subject to approval by the Directorate General.
ARTICLE 169 - (1) On the day of evaluation fixed by the Directorate General, the assistant expert shall defend his/her thesis orally and answers the questions of members. The day of evaluation shall be notified to the assistant expert by the Human Resources Department minimum one month prior thereto.
(2) The commission will evaluate the thesis and decide with the majority of votes if it is successful. Shortcomings of a thesis deemed not successful shall be indicated in the grounds with the reasons thereof.
(3) The assistant expert whose thesis is deemed not successful will be granted a second right. The assistant expert shall exercise the second right by correcting the previously-prepared thesis within three months of the announcement of results, where the corrected thesis shall be evaluated by the same procedure.
(4) The assistant expert whose thesis is deemed not successful for a second time shall completely forfeit his/her right of entry to the qualification test and will be appointed to an office in the Directorate General appropriate to their level of education and position grade.
Qualification test announcement
ARTICLE 170 - (1) The qualification test date shall be fixed by the test commission and announced within one month prior thereto.
(2) The qualification test shall be conducted by the Directorate General within not later than one month of the notification of the test as successful.
Requirements for taking qualification test
ARTICLE 171 - (1) In order to take the qualification test, the assistant expert must have worked three years, his/her thesis must have been deemed successful and his/her staff evaluation grade must be positive.
Qualification test and evaluation
ARTICLE 172 - (1) Assistant experts whose thesis is deemed satisfactory shall be subjected to an oral test on the following:
a) Professional knowledge,
b) Legislation involving the field of duty of the Directorate General.
(2) At the oral test, each candidate shall be given a score over 100 full points by each of the test committee members, the arithmetic average of which shall be the test score.
(3) To be deemed successful on the oral test, the test score must be minimum 70.
(4) In addition, assistant experts to be recruited under article 162(2) shall be subjected to a written test at a special session to measure if their Ottoman language proficiency is satisfactory. At such test, assistant experts must obtain minimum 70 over 100 full points.
Notification of qualification test results
ARTICLE 173 - (1) Within 5 business days of the completion of the oral test, a list of results shall be submitted to the Directorate General by the Commission for approval, and the results shall be notified to relevant persons.
Appointment as assistant expert
ARTICLE 174 - (1) The assistant expert deemed successful at the qualification test shall be appointed as a foundation expert by the Directorate General, provided he/she shall be satisfying the other conditions sought for expertness. If multiple assistant experts are to be appointed, the order of performance among them shall be determined by the Directorate General by evaluating their work in the assistant expertness period and their thesis evaluation results together.
Persons not taking test and persons failing on test
ARTICLE 175 - (1) Persons failing on the assistant expertness qualification test shall be granted a second right within six months of the test.
(2) Persons failing on the qualification test made after that period or those who have not taken the test without a documented or justified reason will be appointed to an office in the Directorate General appropriate to their level of education and position grade.
Duties of assistant experts
ARTICLE 176 - (1) Assistant foundation experts shall have to:
a) Perform the duties under the applicable legislation,
b) Conduct with foundation experts researches and examinations in the fields of duty of the Directorate General,
c) Carry out other duties assigned by the Directorate General.
Duties of experts
ARTICLE 177 - (1) Foundation experts shall have to:
a) Perform the duties under the applicable legislation,
b) Conduct researches and examinations, produce and develop projects in the scope of the duties and objectives of the Directorate General,
c) Assist in the legislation work involving the field of activity of the Directorate General,
ç) Carry out other duties assigned by the Directorate General.
Miscellaneous and Last Provisions
Assignment of endowed cultural assets
ARTICLE 178 - (1) Endowed cultural assets created by way of a foundation and vested in the ownership of the Treasury, a municipality, a private administration or a village entity by any means whatsoever will be registered in the name of annexed foundations by the real estate registration office.
(2) Determination of cultural assets created by way of a foundation will be made with one or several of documents such as charters of foundation, records in foundation or real estate registration logs, cadastral determination documents, charters or written orders of sultans, ancient bills, check records, inscriptions, historic records, museum records, registration records, documents of ownership, bills of debt, separation, private treasury, trustee, tax contractor, cavalry instruments.
(3) In the event if an ancient work is determined by means of documents referred to in paragraph two to be an endowed cultural asset that has been created by way of a foundation and upon request by the regional directorate, it shall be registered in the name of fused foundations.
Evacuation of endowed cultural assets
ARTICLE 179 - (1) If the assigned endowed cultural asset has been leased or occupied by any means, the lessee or the occupier shall have to evacuate the same together with the incidents and appurtenances thereof without subjecting the same to any change, and deliver the same to the Directorate General within thirty days of the date of request.
(2) If not evacuated within such time, the real estate shall be ensured by the local governor to have been evacuated within not later than 15 days upon request by the regional directorate.
Conservation of found. cultural assets and notification of development practices
ARTICLE 180 - (1) In arranging conservatory development plans, public institutions and agencies shall have to obtain the affirmative opinion of the Directorate General on issues relating to endowed cultural assets.
(2) The conservatory development plan, working development plan and subdivision plan efforts shall be followed up regularly by regional directorates.
(3) Real estates belonging to fused foundations shall be subjected to a development arrangement such that their nature of property shall be maintained. Endowed real estates of the nature of property shall not be assigned non-property-wise functions such as a road, square, nature park, car park, kindergarten, green area, mosque, police station, school, public service area, municipal service area, etc. In the event if it is determined that any such real estate has been subjected to a development arrangement so as not to maintain its nature of property, the respective institution shall be required to make a development plan modification appropriate to the real estate's nature of property.
ARTICLE 181 - (1) Operations for real estates that bear an annotation for endowment shall be carried out by regional directorates.
(2) Real estates with an annotation for endowment will be determined if they are included among real estates which have not been allocated to a combined charity from separated lands or included among real estates whose taxes are endowed. Such determination will be carried out by a commission composed within the Culture and Registration Department of expert persons.
(3) Such real estates subjected to determination by the commission will be abandoned to free transaction without the payment of concession price.
Representation of Directorate General
ARTICLE 182 - (1) The regional director can represent the Directorate General before courts, other bodies and authorities or can in that capacity appoint other officers as his/her counsel.
ARTICLE 183 - (1) The Prime Ministry Directorate General of Foundations Regulations for Monthly Salaries to the Needy and Endowed Charities published on the Official Gazette no. 20386 of 28/12/1989; the Directorate General of Foundations Inspection Board Regulations published on the Official Gazette no. 21689 of 5/9/1993; the Regulations for the Allocation of Endowed Real Estate Charities published on the Official Gazette no. 23362 of 4/6/1998; the Regulations for Procedures and Guidelines Applicable to the Diagnosis and Treatment of Poor and Lonely Patients at the Bezm-i Âlem Valide Sultan Endowed Hospital for the Poor and Destitute published on the Official Gazette no. 24348 of 20/3/2001; the New Foundations Unit Regulations published on the Official Gazette no. 24476 of 28/7/2001; the Regulations for Community Foundations To Acquire and Do Acts of Disposition on Real Estates and Register the Same in their Name published on the Official Gazette no. 25003 of 24/1/2003; the Directorate General of Foundations Scholarship Regulations published on the Official Gazette no. 26283 of 8/9/2006 have been abrogated.
Initial election for Council members
PROVISIONAL ARTICLE 1 - (1) Within not later than one month of the entry into force of these Regulations, the process will begin for the election of Council members in accordance with the procedures and guidelines set forth in these Regulations.
Current management board members
PROVISIONAL ARTICLE 2 - (1) Terms of office of the members of the Community foundation management board who are on duty on the entry into force of these Regulations and are not contrary to article 9 of the Law shall continue until new elections.
PROVISIONAL ARTICLE 3 - (1) Internal-audit reports for foundations for 2008 shall not have to be issued by certified auditors. Such reports shall however have to be issued and sent in accordance with the procedures and guidelines included in these Regulations.
Entry into force
ARTICLE 184 - (1) These Regulations shall enter into force on the date of publication thereof.
ARTICLE 185 - (1) Provisions of these Regulations shall be enforced by the Minister to whom the Directorate General of Foundations is attached.