Turkey - NGO Law Monitor - Research Center - ICNL

Turkey - NGO Law Monitor - Research Center - ICNL
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NGO Law Monitor: Turkey
Introduction | At a Glance | Key Indicators | International Rankings
Legal Snapshot | Legal Analysis | Reports | News and Additional Resources
Download PDF Version
Last updated 2 November 2012
Introduction
Turkey has a vibrant civil society with civil society organizations (CSOs) working in numerous areas. Since
officially becoming an EU candidate country in 2003, Turkey has implemented a series of reforms that
promote democratization, including reforms to its basic framework laws affecting civil society. Turkey still
operates, however, under the 1982 Constitution, which was written immediately following a military coup;
although there are basic guarantees of rights and freedoms, the Constitution is not up to the standards found
in developed democracies. The state still has a dominant influence over society.
Up until 2004, when a new Associations Law was enacted in Turkey, the autonomy of the Turkish CSOs was
fairly restricted. The new Law was viewed positively by both civil society and the EU. It lifted some of the
limitations on civil society. Listed below are some of the key improvements contained in the Law (see TUSEV’s
website (www.tusev.org.tr)):
1. Associations are no longer required to obtain prior authorization for foreign funding, partnerships or
activities.
2. Associations are no longer required to inform local government officials of the day/time/location of
general assembly meetings and no longer required to invite a government official/commissary to
general assembly meetings.
3. Audit officials must give 24 hour prior notice and just cause for random audits.
4. Associations are permitted to open representative offices in other countries.
5. Security forces no longer allowed on the premises of associations without a court order.
6. Specific provisions and restrictions for student associations have been entirely removed.
7. Children from the age of 15 can form children’s associations.
8. Standards relating to internal audits have been improved to ensure accountability of members and
management.
9. Associations are able to form temporary platforms/initiatives to pursue common objectives.
Subsequently, in 2008, Turkey adopted a Foundations Law, which further improved the legal environment.
Today Turkish CSOs are more active than they have ever been before and are more aware of the deficiencies
within the law that limit their activities. Future reforms are both necessary and inevitable.
At a Glance
Organizational Forms Associations Foundations
Registration Body
Barriers to Entry
Ministry of Interior, Department of
Associations
At least 7 founders required to
establish association.
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Executive board of at least 5 people
required. Board must have Turkish
majority. Foreigners can be members
of board provided they reside in
Turkey.
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The courts, with possible review
made by the General Directorate of
Foundations
Minimum capital of 50,000 Turkish
lira (approx.35, 000 USD) required to
establish foudnation.

Turkey - NGO Law Monitor - Research Center - ICNL
Zimbabwe
African Union
Association of Southeast
Asian Nations
Council of Europe
League of Arab States
Organization of American
States
Organization of the Islamic
Cooperation
Organization for Security
and Cooperation in Europe
United Nations Human
Rights Council
Global Trends in NGO Law
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Barriers to Activities
Barriers to Speech
and/or Advocacy
Barriers to
International Contact
Barriers to Resources
Key Indicators
Population 76, 805, 524
Capital Ankara
Standard annual reporting forms
considered cumbersome and time
consuming.
Required to complete standard forms
before receiving or using foreign
funding or opening new branch
offices.
Prohibition against directly engaging
in “political” activities.
Required to notify Government when
receiving grant from international
organization.
Required to notify Government before
using foreign funding.
Type of Government Republican Parliamentary Democracy
Life Expectancy at Birth
Literacy Rate
Male: 70.12 years
Female: 73.89 years
Male: 95.3%
Female: 79.6%
Standard annual reporting forms
considered cumbersome and time
consuming.
Required to complete standard forms
before receiving or using foreign
funding or opening new branch
offices.
Prohibition against directly engaging
in “political” activities.
Required to notify Government when
receiving grant from international
organization.
Required to notify Government within
one month of receiving foreign
funding.
Religious Groups Muslim(mostly Sunni): 99.8%; other(mostly Christians and Jews: 0.2%
Ethnic Groups Turkish: 70-75%; Kurdish: 18%; other minorities: 7-12% (2008 est.)
GDP per capita $12,200 (2009 est.)
Source: The World Factbook. Washington, DC: Central Intelligence Agency, 2009.
International Rankings
Ranking Body Rank
Ranking Scale
(best – worst
possible)
UN Human Development Index 79 1 – 182
World Bank Rule of Law Index 55.5 100 – 0
World Bank Voice & Accountability Index 41.8 100 – 0
Transparency International 61 1 – 180
Freedom House: Freedom in the World
Foreign Policy: Failed States Index
Status: Partly Free
Political Rights: 3
Civil Liberties:3
Rank: 85
Human Rights: 6.0
Legal Snapshot
International and Regional Human Rights Agreements
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Free/Partly Free/Not
Free
1 – 7
1 – 7
177 – 1
0-10
Key International Agreements Ratification* Year
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International Covenant on Civil and Political Rights (ICCPR) Yes 2003
Optional Protocol to ICCPR (ICCPR-OP1) Yes 2006
International Covenant on Economic, Social, and Cultural Rights (ICESCR) Yes 2003
Optional Protocol to ICESCR (OP-ICESCR) No --
International Convention on the Elimination of All Forms of Racial
Discrimination (ICERD)
Convention on the Elimination of All Forms of Discrimination Against
Women (CEDAW)
Optional Protocol to the Convention on the Elimination of Discrimination
Against Women
Yes 2002
Yes 1985
Yes 2002
Convention on the Rights of the Child (CRC) Yes 1995
International Convention on the Protection of the Rights of All Migrant
Workers and Members of their Families (ICRMW)
Yes 2004
Convention on the Rights of Persons with Disabilities (CRPD) Yes 2009
* Category includes ratification, accession, or succession to the treaty
Constitutional Framework
The Constitution was adopted in 1982, immediately following a military coup. Although the Constitution is
sometimes criticized for its lack of democratic principles, it still guarantees basic rights and freedoms.
Relevant articles include:
Article 22: Everyone has the right to freedom of communication.
Article 25: Everyone has the right to freedom of thought and opinion.
Article 26: Everyone has the right to express and disseminate his thoughts and opinions by speech, in
writing or in pictures or through other media, individually and collectively.
Article 33: Everyone has the right to form associations, or become a member of an association, or
withdraw from membership without prior permission.
No one shall be compelled to become or remain a member of an association.
Freedom of association may only be restricted by law on the grounds of protecting national security
and public order, or prevention of crime, or protecting public morals, public health.
The formalities, conditions, and procedures governing the exercise of freedom of association shall be
prescribed by law.
Associations may be dissolved or suspended from activity by the decision of a judge in cases
prescribed by law. In cases where delay endangers national security or public order and in cases where
it is necessary to prevent the perpetration or the continuation of a crime or to effect apprehension, an
authority designated by law may be vested with power to suspend the association from activity. The
decision of this authority shall be submitted for the approval of the judge in charge within twenty-four
hours. Unless the judge declares a decision within forty-eight hours, this administrative decision shall
be annulled automatically.
Provisions of the first paragraph shall not prevent imposition of restrictions on the rights of armed
forces and security forces officials and civil servants to the extent that the duties of civil servants so
require.
The provisions of this article are also applicable to foundations.
Article 34: Everyone has the right to hold unarmed and peaceful meetings and demonstration marches
without prior permission.
Article 35: Everyone has the right to property and inheritance.
National Laws and Regulations Affecting Sector
Relevant national laws include the following:
Law 5253: Associations Law
Law 5737: Foundations Law
Law 4721: Civil Code
Associations: Articles 56-100
Foundations: Article 101-117
Law 2860: Law on Collection of Donations

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Law 2911: Law on Demonstrations
Law 4962: Tax Exemption for Foundations
Income Tax Law
Corporate Tax Law
Property Tax law
VAT Law
Pending NGO Legislative / Regulatory Initiatives
There are no pending legislative or regulatory initiatives.
Legal Analysis
Organizational Forms
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There are two legal forms of CSOs in Turkey: associations and foundations. Article 33 of the Constitution
grants the right to form these entities. These organizations must be not-for-profit establishments. Article 56
of the Civil Code states: “An association is defined as a society formed by unity of at least seven real persons
or legal entities for realization of a common object other than sharing of profit by collecting information and
performing studies for such purpose.” Article 101 of the Civil Code defines foundations as “charity groups in
the status of a legal entity formed by real persons or legal entities dedicating their private property and rights
for public use.”
Associations are registered with the Department of Associations under the Ministry of Interior. Although many
associations believe that the registration process is being handled according to the law, they still claim that
the process is slow and cumbersome at times. All associations have to form a general assembly, an executive
board consisting of five individuals, and an auditing committee of three persons.
Foundations are established and registered through a court decree. The court may ask the General Directorate
of Foundations to review each application. Foundations only need form an administrative body. Additionally,
foundations must have a minimum capital of 50.000 Turkish Liras (app. 35.000 USD).
Public Benefit Status
The law in Turkey provides for public benefit status for CSOs, but only a very limited number of organizations
have been granted public benefit status. To illustrate: Out of more than 84,000 registered associations, only
about 420 are recognized as public benefit organizations.
Article 27 of the Associations Law grants authority to the Council of Ministers to determine which CSOs can
be granted this status. Article 20 of Law 4962 provides the legal basis for tax exemptions of those
foundations that are granted public benefit status.
Associations and foundations seeking public benefit status must secure the approval of the Council of
Ministers. Upon receiving an application for public benefit status, the Council of Ministers must determine
whether or not the activities of the CSO actually benefit the general public and are not intended to serve any
one particular group. Since the law does not provide a clear definition of what activities constitute “public
benefit”, the decision-making process is subject to discretion of the Council. Unsurprisingly, decisions are
sometimes perceived as being highly political. However, there are specific minimum requirements in the law
which CSOs must meet; for instance, foundations must spend more than two-thirds and associations more
than half of their revenue toward their mission.
Barriers to Entry
All Turkish citizens can establish or be a member of associations. Some restrictions are applicable, however,
to military and security personnel, judges and attorneys working under the Ministry of Justice and some other
government officials working within designated ministries. In addition, only foreigners with a residence permit
are permitted to found or join an association in Turkey.
In general, if the regulations are satisfied, NGOs will not be refused registration. Article 56 states that “No
association may be formed for an object contrary to the laws and ethics.” Article 101 of the Civil Code states
that “Formation of a foundation contrary to the characteristics of the Republic defined by the Constitution,
Constitutional rules, laws, ethics, national integrity and national interest, or with the aim of supporting a
distinctive race or community, is restricted.” Moreover, the required content of the association by-laws is
overly detailed.

Turkey - NGO Law Monitor - Research Center - ICNL
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The Foundations Law sets a minimum capital requirement of 50.000 Turkish Liras (app. 35.000 USD) in order
to establish a foundation. Although there is no minimum requirement for founders or members for
foundations, at least seven founders are required to form an association. Additionally, associations are
required to form an executive board made up of at least five people, while foundations are only “encouraged”
to do so. Foreigners can be members of boards as long as they reside in Turkey. However, the executive
board must still have a Turkish majority.
According to implementing regulations for the Associations Law, associations seeking office space within
residential buildings must secure the permission of all residents living in the building – a requirement that is
burdensome at best, and in some cases practically impossible. The failure to secure office space may prove a
barrier to the process of registration for associations.
In order to form a federation or a confederation, the Associations Law requires a minimum of 5 and 3
organizations, respectively, to come together. Problematically, however, the law requires that member
organizations must have the “same purpose”, which is unnecessarily limiting.
Barriers to Operational Activity
In general, Turkish CSOs are free to operate and are free from government harassment such as frequent
inspections, requests for documentation, etc. Government officials are prohibited from attending meetings
and CSOs can hold internal meetings free from external pressure. CSOs are not required to inform the
government about their programs and projects.
There are, however, some standard forms that CSOs must complete each year which can be cumbersome and
time consuming for some organizations. Specifically, associations and foundations must complete annual
statements which are submitted either to the Interior Ministry, Department of Associations or to the General
Directorate of Foundations. Additionally, CSOs must complete standard forms before receiving and/or
utilizing foreign funding and opening new branches or offices.
In addition, CSOs frequently are fined for “improper” record keeping. More disturbingly, Article 33 of the
Associations Law holds the chair of the executive board of the association responsible – i.e., personally liable
– for any sanctions and/or fines assessed against the association.
Foreign organizations are subjected to serious bureaucratic rules when opening a branch office in Turkey.
If a CSO becomes involved in an illegal activity, the organization can be terminated by a court order.
Organizations that violate the law can be terminated only with a court order.
Barriers to Speech / Advocacy
CSOs are prohibited from directly engaging in political activities, although the term “political” is nowhere
defined in the law. However, many CSOs work to influence public policy in their related field, and are
therefore involved in public policy debate. Nonetheless, the government-CSO relationship is weak. CSOs
struggle to have substantial influence in the formation of public policy. The most recent EU Progress Report
on Turkey highlights the reluctance of the Government to work with CSOs on the reform agenda. It is difficult
for NGOs to gain access to parliamentary committees. Additionally, the Department of Associations and the
General Directorate of Foundations, the two government organs in charge of relations with CSOs, do not have
strong ties with the sector and there are no rules setting the standard for such relationships.
Furthermore, some human rights organizations complain about the law-suits brought against them, which
they interpret as harassment. A survey under the Civil Society Index Project (CSI) revealed that 63% of
respondents (stakeholders within civil society) perceived that the state exerts some limitations on the
advocacy activities of CSOs. Although Turkey has taken serious steps toward creating a more enabling
environment for CSOs, there remains a culture of state control and domination over civil society.
Barriers to International Contact
There are no restrictions for Turkish CSOs to operate in other countries. But when receiving a grant from an
international organization, CSOs must notify the appropriate government office. International CSOs operating
in Turkey must receive permission from the Government prior to starting their activity.
Barriers to Resources
Foreign Funding
There are no limitations on foreign funding, but there is a notification requirement relating to foreign
funding. Foundations must notify public authorities within one month after receiving the funding, while
associations must notify the Government before using the funding.
Domestic Funding

Turkey - NGO Law Monitor - Research Center - ICNL
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There are no special government programs providing funding for CSOs. Local authorities and municipalities
provide more funding then the central government. There are no clear laws or regulations governing public
funding for CSOs.
Both associations and foundations can engage directly in economic activities, establish and/or become
partners in economic enterprises or companies. Although CSO income is not generally subject to corporate
tax, the income from economic activities is taxable.
Donors to public benefit organizations can claim a tax deduction of up to 5% of their taxable income.
Reports
UN Universal Periodic Review Reports Not available
Reports of UN Special Rapporteurs Turkey
USIG (United States International
Grantmaking) Country Notes
U.S. State Department
Not available
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2008 Country Reports on Human Rights Practices: Turkey
Advancing Freedom and Democracy Reports, 2009: Turkey
Failed States Index Reports Foreign Policy: Failed States Index 2012
IMF Country Reports Turkey and the IMF
TUSEV Not available
International Center for Not-for-Profit
Law Online Library
News and Additional Resources
Turkey
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While we aim to maintain information that is as current as possible, we realize that situations can rapidly
change. If you are aware of any additional information or inaccuracies on this page, please keep us
informed; write to ICNL at ngomonitor@icnl.org.
General News
Police fire tear gas at Republic Day protesters (October 2012)
Police in Turkey have fired tear gas and used water cannons to disperse thousands of pro-secular protesters
who marched in the capital Ankara to mark Republic Day. The rally organised by dozens of civil society
organisations and backed by some opposition parties began outside the first parliament building in the
historic Ulus district.
Journalists targeted by smear campaign (September 2012)
Reporters Without Borders is very disturbed by the aggressive smear campaign that the Islamist and
nationalist daily Yeni Akit (New Agreement) and its website, Habervaktim.com, have been waging in recent
days against four leading journalists - Ali Bayramoglu, Cengiz Candar, Hasan Cemal and Yasemin Congar -
because of their views on Turkey's Kurdish issue. Politicians are also being attacked. "By targeting people
committed to tolerance and peace, this campaign is trying to block any evolution in Turkish society,"
Reporters Without Borders said. "Experience has shown the degree to which this kind of prejudiced,
xenophobic and paranoid discourse is not just harmful but also dangerous. Words have meaning and the
accusations levelled against these journalists expose them to real peril. This virulent hate campaign must
stop at once and everything possible must be done to protect its targets."
Government cracks down on trade union activists (July 2012)
Mr. Osman İşçi, the Euro-Mediterranean Human Rights Network executive member and the Human Rights
Association’s International Relations former expert, was reportedly detained in Ankara on the morning of June
25. It is also reported that there are warrants of arrest for 58 trade unionists. Police teams have been raiding
various branches of trade unions of the Koma Ciwaken Kurdistan-Kurdistan Communities League. The KCK is
accused of being an umbrella organization that includes the Kurdistan Workers Party (PKK).
Confirmed pre-trial detention of defender Osman Isci and 27 trade union members: Joint press release (July
2012)
The undersigned organizations express their deepest concern regarding the decision of the court to place in

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detention 28 trade union members, including Osman Işçi.
NGO report slams Turkish government (May 2012)
Amnesty International slammed the Turkish government in its annual report on several counts ranging from
the Kurdish issue to children’s rights. The report, which was released yesterday, said promises made by the
Turkish government were not upheld. The right to freedom of expression was threatened and protesters faced
increased police violence, the report said.
Turkish civil society "far behind" Europe and weak in the country's eastern region (March 2012)
A report outlining the current state of Turkish civil society has indicated that it is far behind European
average both in terms of numbers and diversity, leaving one of the essential pillars of the democracy weak.
For example, the total number of civil society institutions in Turkey is only 153,800. In the United Kingdom,
which has fewer people than Turkey, there are 873,000 organizations along with 800,000 in France. In
addition, some 75 percent of all civil society institutions in Turkey are situated in the major cities in Istanbul,
Ankara and Izmir.
News Archive
European Union critical of human rights in Turkey (October 2011)
Clinton urges Turkey to uphold rights, press freedom (July 2011)
Turkey’s civil society organizations increase by 44 percent in 10 years (June 2011)
Activists prosecuted for criticising the judges (February 2011)
Human Rights Watch slams journalists' arrests in Turkey (March 2010)
EU raises concern about press freedom, politics in Turkey (November 2010)
FIDH supports joint declaration of its member organizations in Turkey and Armenia (April 2010)
Turkey: Summary of Amnesty International’s Concerns in Turkey, July to December 2009 (March 2010)
Amnesty International criticizes judicial harassment of LGBT association (January 2010)
Turkey Critized for Closing Pro-Kurdish Political Party (December 2009)
NGOs unite to demand say in human rights bill (November 2009)
The foregoing information was collected by the ICNL NGO Law Monitor partner in Turkey, TUSEV.
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