Foundations occupying a very important place in our nation's social life develop further together with acceptance of Islam and successfully implements many duties in Ottoman Empire period undertaken by our modern state today.

     With establishment of Republic of Turkey, it has been become necessary to discriminate among foundations. Therefore foundations have been separated two parts as foundations established before and after acceptance of Turkish Civil Code.     

      As per Foundations Laws no 5737; foundations whose management must be implemented by those who come from founders' offspring and before effective date of abolished Turkish Civil Code numbered 743 are called as 'Annexed Foundations''.

      Fused foundations are conducted and represented by directors to be appointed by Council as per conditions of foundation certificate charters that are not contrary to constitution. Directors of foundation may appoint deputies for themselves. Required conditions to appoint as directors of annexed foundation and qualifications of their deputies are arranged in Foundations Regulation.

      Foundation works are implemented by proxy by Directorate General of Foundations until persons who don't give management since they don't have the conditions in Foundation Certificate Charter gain these conditions and until minors and limited persons acquire their competences and until vacant management will be given a new person.

      If an annexed foundation cannot be appointed a director for a period of ten years or cannot be established an Foundations Council, they will be managed and represented by Directorate General of Foundations based on decision of court.

      Foundations included in fused foundations prior to Foundations Law entered into force and foundations included in fused foundations as per the said law cannot be appointed director any longer. Usufructs of concerned persons according to conditions of foundation certificate charter are reserved.

      Real estates and rights given to annexed foundations, upon application of foundation's management, if there are reasonable causes, may be replaced with more useful real estates and rights and may convert into money based on decision of court by taking opinion of audition authority. Also real estates and rights acquired later may be replaced with more useful real estates and rights and may convert into money based on report to be issued by independent special organizations and decision of authorized body of foundation. Actions related to allocation, sale and exchange of real estate and charities belonging to foundations and giving a decision concerning public interest are under authority of Foundations Council. Directors of foundation will notify real estates acquired and exchanged by them to Directorate General of Foundations within one month as from registration date.

      Sale and concession prices of real estate belonging to annexed foundations and real estate to be exchanged or reconstructed are fused to land register office and recorded in proportion to their shares.

      Real estates that belong to annexed foundations and whose usage are contrary to laws and public order due to allocated purpose or that are suitable for allocated purpose any longer or that cannot be used as charity may be converted into another charity and assigned to real estate or converted into money which serve to same purpose with the said real estate. This money is allocated for another charity in the similar way. Price is not paid for converting and assigning transactions in same foundation.

      Opinion of Directorate General of Foundations should be taken in allocating real estate belonging to annexed foundation.

      Allocated real estate cannot be used for a commercial activity. If usage which is contrary to allocation purpose is determined, real estate should be discharged by relevant civilian authority upon on request of Directorate General of Foundations.

      If implementing of conditions in foundation certificate charter of annexed foundations is not possible actually or legally, Board of foundations is authorized to change these conditions and to adopt financial values to update foundation incomes upon offering of directors of foundation provided that they are not contrary to founder's will.

      Equalization statements are issued to readjust charity conditions mentioned in foundation certificate charters in accordance with income and expenditure of foundation by taking into account today's conditions. To issue new equalization statement for annexed foundations; required offer is performed to Directorate General of Foundations by Regional Directorate of Foundations conducted by proxy and required offer is performed to Directorate General of Foundations by Regional Directorate for Foundations conducted by its director by means of taking director's opinion.

      In equalization statements:

      Certain Expenses: They are expenses stipulated to be carried out in foundation certificate charter ( expenses whose allocations is specified in foundation certificate charter).

      Uncertain Expenses: It comes to mean expenses which is necessary to be made for Foundation's existence, development and improvement whose payment are determined by laws. ( sacrifice, halva, food, reserve fund, repair, insurance, lighting, heating, telephone, tax, court fee, enforcement etc. )

      Annually final accounts of annexed foundations will be certified by Directorate General of Foundations after examining.

     Annexed foundations are subject to audition of Directorate General of Foundations like other foundations.




"As for the issues related to the foundations, it is known that foundations constitute an important asset of our country. I hope that all members of Council of Ministers together with the Ministry Of Religious Affairs and even the Supreme Assembly examine this issue with great care and that this great institution is protected from devastation and made useful for our country in order to ensure that our country can benefit from this asset as necessary."

Mustafa Kemal ATATÜRK

1 March 1922, TBMM


"The founder's requirement is like the word of Allah and his prophet"

Sinan AKSU

General Director of Foundations

"Waqfs are the emergence of the divine order “you should compete for favor and taqwa”

Recep Tayyip ERDOĞAN


"The understanding of the foundation in our civilization is the formation of the spiritual consciousness that it brings to us."

Minister Of Culture and Tourism