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GÜNEŞ & GÜNEŞ LAW FIRM

Associations, Foundations and Civil Society Organizations

Legal support for associations (dernek), foundations (vakıf), umbrella organizations and civil society projects.

From establishment to governance, and from donation, grant and cooperation relationships to the resolution of disputes.

An illustrative work setting where civil society representatives review project plans together, with volunteers preparing training materials in the background.
AI-generated image representing civil society work.

COMMON PURPOSE, SOUND INSTITUTIONAL STRUCTURE

Supporting social benefit with clear authority and responsibility.

The work of a civil society organization affects the participation of its members, the decisions of its managers, the will of its donors and the rights of those who benefit from its projects. Consistency between the organization’s purpose and its revenue model, power of representation, contracts and day-to-day practices is important for the sustainability of its activities.

Güneş & Güneş Law Firm provides advice and representation to organizations active in areas such as education, culture, environment, professional solidarity, rights-based work and social support. At the establishment stage, the choice of legal structure is considered together with the decision and contract framework during operations and the routes for applications and litigation when a dispute arises.

Legal areas of work for civil society

The scope of the service is determined by the organization’s legal status, field of activity, funding structure and the stage of the transaction.

Establishment and corporate structure

Association bylaws, foundation deeds, founding notifications and registration procedures are addressed, along with the relationships between branches, representative offices and umbrella organizations. Purpose, governing bodies, power of representation and asset arrangements are prepared to fit the organization’s needs.

Associations, Foundations and Cooperatives

General assembly, membership and management

Calls, agendas, participation, voting and decision processes are reviewed, as are admission to and expulsion from membership. The duties of foundation governing bodies, deed amendments and managerial liability are assessed within their own legal framework.

Associations, Foundations and Cooperatives

Donations and aid collection

Conditional donations, in-kind and cash support, digital campaigns and aid collection (yardım toplama) activities are assessed. The permit status of the campaign, the authorized persons, the record-keeping system and the use of resources in accordance with their purpose are reviewed together.

Associations, Foundations and Cooperatives

Grants, projects and cooperation

Budgets, eligible expenditure, reporting, procurement, intellectual property rights and refund conditions in national and international grant agreements are addressed. The obligations of project partners and notifications concerning foreign aid are assessed.

Contract Law

Employee and volunteer relations

Employment contracts, job descriptions, volunteer participation, expense reimbursements and service procurement are arranged. Employment and social security obligations, as well as field responsibilities, are assessed according to the actual conduct of the relationship.

Employment Law

Personal data and communications

Records of members, donors, employees and beneficiaries; photograph and communication consents; special category personal data; and retention and transfer processes are reviewed. In projects carried out with children and vulnerable groups, the data flow is addressed separately.

Personal Data Protection and KVKK

Assets and economic activity

Property acquisition and leasing, allocation, procurement and economic enterprise (iktisadi işletme) relationships are assessed. The organization itself, its affiliated enterprise and its tax status are separated, and the relevant matters are addressed together with a financial adviser (mali müşavir).

Tax Law and Tax Disputes

Inspections and disputes

Inspection letters, defense submissions, administrative sanctions, governing body decisions, and membership and contract disputes are reviewed. The route of application, competent authority and time limits are determined based on the dates of service and decision; lawsuits and follow-up procedures are carried out.

Administrative Law and Courts

From establishment to the continuation of operations

Legal work does not end with the preparation of the founding document. Changes in management, a new project, or the end of an activity are also assessed together with the existing structure.

  1. Defining purpose and structure

    The appropriate structure is assessed based on the founders, field of activity, revenue sources and assets. The association bylaws or foundation deed, the representation arrangement and the necessary founding procedures are prepared.

  2. Setting up management and record-keeping

    The duties of the governing bodies, decision and signing authority, member procedures and internal rules are determined. A responsibility structure is set up to monitor transactions, notifications and the service of notices carried out through DERBİS (Associations Information System) or VBYS (Foundations Information Management System).

  3. Carrying out the activity and project

    Relationships with donors, grant providers, employees, volunteers, suppliers and project partners are reviewed together. The permit, contract and notification needs for a new activity, branch or cross-border cooperation are assessed.

  4. Change, dispute and dissolution

    Amendments to bylaws or deeds, transfer of management, shortage of governing body members and dissolution processes are addressed. In liquidation, debts, the allocation of remaining assets, ongoing projects and the retention of records are assessed together.

FROM DONATION TO PROJECT ACCOUNT

The purpose of the resource and the conditions of its use are equally decisive.

Donation, sponsorship, aid collection and grant are not the same transaction. The rules that apply from accepting a resource to spending it are shaped by the nature of the support and the obligations the parties assume.

Donations versus campaigns
Accepting a donation to the organization and an aid collection activity that involves a public appeal are assessed separately. A campaign run through a website or social media is also reviewed in terms of the method used and its scope.
Conditional support and sponsorship
The purpose set by the donor, usage limits and refund conditions are determined; in sponsorship, the promotional consideration and other performances are clearly regulated. Where the resource must be transferred to a different project, the contract and the organization’s purpose are checked together.
Grant and project partnership
Eligibility of expenditure, co-financing, procurement, reporting and audit provisions are reviewed before implementation begins. Project outputs, intellectual property rights, data sharing, termination and the possibility of the funds being reclaimed are assessed in the contract.
Cross-border resources and activity
The contract with a foreign funding provider, receiving aid from abroad and a foreign organization’s activity in Türkiye are separate topics. Notification, transfer through a bank and conditions of use are determined according to the type of organization concerned.

Public benefit association status (kamu yararına çalışan dernek), the tax exemption available to foundations and the right to collect aid without a permit do not replace one another. The relevant condition and decision for each are checked separately.

Ongoing legal advisory

The organization’s activity calendar and its legal obligations are monitored together. The aim is to establish a regular working relationship in which decisions and transactions can be assessed before they are implemented.

Decision and notification calendar

A monitoring arrangement suited to the organization’s structure is set up for general assemblies, changes to governing bodies, declarations, internal audit, and branch and aid notifications.

Contracts and internal order

Donation, grant, procurement, lease, employee and volunteer documents are reviewed. Delegation of authority, conflict of interest and record retention practices are reviewed.

Inspection and preparation for disputes

Inspection findings, service of notices and indications of dispute are assessed. The need for defense, evidence, discussions and litigation, along with priority actions, is determined.

The scope of the advisory service, the communication arrangement and any work to be charged separately are determined by contract. Legal review does not replace accounting services or an independent financial audit.

An approach tailored to your organization

  1. We read the structure together

    We review the bylaws or deed together with the latest governing body decisions, representation authority, revenue model and ongoing projects. We determine whether the application is made in the name of the organization or of a member or manager.

  2. We set priorities

    We compare the dates of service of notices, meetings, campaigns and projects. We identify the priority legal route based on conflicts of interest, urgent time limits, missing decisions and the documents required.

  3. We clarify the scope

    We agree the limits of advice, transaction preparation or dispute follow-up, along with fees, expenses and authorization. We separate out any necessary contribution from financial or technical experts.

  4. We implement and keep you informed

    We carry out the agreed decision, contract and application steps, and set up the flow of documents and information with responsible persons. Developments and the actions expected from the client are shared within the agreed arrangement.

Preparing for an initial consultation

At the start, a short summary of the matter and a list of existing documents are sufficient. You do not need to send all member, donor or beneficiary records with your initial application.

For the initial assessment

  • The name, type and field of activity of the organization, and the capacity of the applicant
  • Current bylaws or foundation deed, and information on any amendments
  • A short summary of the relevant decision, contract or application
  • Known dates for service of notices, general assemblies, campaigns or projects
  • The transaction requested and your preferred form of consultation

Later, depending on the matter

  • Governing body decisions, meeting notices, agendas and minutes
  • Representation authority, registration and notification documents
  • Donation, grant, sponsorship and project partnership agreements
  • Inspection report, request for defense, notices and litigation documents
  • Financial records to the extent necessary, employee documents and data flows

Membership, health and social support records may contain sensitive information. The scope of the documents required and the secure transmission channel are determined together once the matter has been evaluated.

Secure document sharing

Frequently asked questions

Should we establish an association or a foundation?

The choice is not made merely on the basis of ease of establishment. An organization based on member participation and the dedication of specific assets to a continuing purpose are different structures. The purpose, management model, revenue sources, assets and continuity are assessed together. For new foundations, the minimum assets in the year of establishment and their adequacy for the purpose are also examined separately.

Is accepting donations the same as collecting aid?

No. Accepting a donation consistent with the organization’s status and the aid collection activity governed by Law No. 2860 on Aid Collection are separate matters. Aid collection generally requires permission from the competent authority; excluded situations and the right to collect aid without permission are examined separately. Labeling a campaign merely as a “donation” does not remove the permit assessment.

Can we receive grants or aid from abroad?

They can be received if the conditions of the relevant legislation are met. For associations, prior notification, receipt of cash aid through a bank and completion of the necessary procedures before the funds are used are assessed. The notification procedure for foundations is examined separately. A fund agreement does not replace these obligations; a foreign organization’s permit to operate in Türkiye is also a separate matter.

Does public benefit status remove all tax and permit obligations?

No. Public benefit association status, the tax exemption available to foundations and the right to collect aid without a permit rest on different regulations. Whether there is a tax advantage for the organization or the donor is assessed on the basis of the status, the type of transaction, the documents and the relevant tax rule.

Does volunteering prevent an employment relationship from arising?

Not on its own. The actual terms of the work, such as wages, dependence, the organization of duties and working conditions in practice, matter as much as the name given to the relationship. Volunteer participation, expense reimbursement and work under an employment contract are distinguished, and employment and social security obligations are assessed based on the specific relationship.

Can member and beneficiary information be shared with a project partner?

For each sharing, the purpose, legal basis, scope of data required and security measures must be determined. Membership information of associations and foundations is among special category personal data. Health data and information about children are also assessed separately. A project partnership alone is not sufficient to share all records; the conditions for transfer abroad are examined separately.

What can be done against a general assembly decision or a decision to expel a member?

The type of decision, the body that made it, the provisions of the bylaws, attendance at the meeting and the manner in which the decision was learned of or notified are examined together. Internal remedies, litigation and interim legal protection options, and the time limit that applies, are determined based on the specific facts. The decision, minutes and notification documents should be assessed without delay.

Does having no profit purpose prevent an economic enterprise from arising?

No. Providing goods or services for consideration on a continuous basis may require assessment as an economic enterprise. Using income for the organization’s purpose, or the fact that the activity is not profitable, does not on its own remove tax obligations. The activity, the organization’s status and any applicable exemptions are assessed together with a financial adviser.

Related legal services

For a specific transaction or dispute, you can find the detailed scope of service on the relevant page.

CONSULTATION AND ACCEPTANCE OF A MATTER

Let us assess your organization’s legal needs together.

Founded in Kemer in 1999, our firm has provided legal services throughout Türkiye from Antalya since 2007. You can communicate with us in Turkish, English, German and Russian. For matters with international links, the scope of the services in Türkiye and of any coordination, where necessary, with a lawyer authorized in a foreign country is determined separately.

Consultations can be held face to face at our Antalya office, or online via Zoom or WhatsApp. International appointments are confirmed by stating both your local time (country and city) and Türkiye time.

Acceptance of a matter

An initial communication, a consultation request or the sharing of documents does not by itself mean that the matter has been taken on, that time limits are being monitored, or that an attorney–client relationship has been established. Acceptance of a matter is completed through an assessment of eligibility, scope, fees, separate expenses, a contract and the determination of any required authorization.

Confidentiality and document sharing

Information and documents shared during the initial assessment are used for legal assessment purposes, in line with confidentiality and personal data protection rules. Only a summary of the matter and a list of documents are shared first; sensitive files are requested after the need and a secure channel have been determined.

Confidentiality and information security