The procedures and principles regarding aid collection are regulated by the Aid Collection Law No. 2860 and the Regulation on the Principles and Procedures of Aid Collection, which was published in the Official Gazette dated 27/12/1999 and numbered 23919.


In this context, real persons, associations, institutions, foundations, sports clubs, newspapers and magazines can collect aid in order to achieve their objectives, to provide assistance to needy people, and to realize or support one or more of the public services in accordance with Article 3 of the Law.


Article 6 of the Law states that individuals and organizations cannot collect aid without obtaining permission from the competent authority.


Authorities Authorized to Allow

Fundraising activity;

-       If it covers more than one district of a province, from the governor of that province,

-       If within the borders of a district, from the district governor,

-       If it covers more than one province, permission is obtained from the governor of the province where the legal person to apply for permission is located. The governor's office, which gives the permission, informs other governorships and the Ministry of Interior.



Those who will request permission to collect aid; they notify their request with a petition to the authority competent to give consent.


The petition includes the following matters.

-        For what purpose and how much aid will be collected,

-        Provinces and districts where fundraising activities will continue,

-        Which forms of fundraising will be used, (Article 5 of the Law, with a receipt, putting boxes in certain places, opening accounts in banks, issuing aid stamps, organizing goods lottery, cultural shows and exhibitions, organizing sports shows, excursions and entertainment or informing the information automatically or electronically. It is stated that aid can be collected by using subjected systems.)

-        How many people will be employed,

-        The amount of receipt to be used in fundraising is included.

-        The clear identities and address information of those who work in the management bodies of the organization and will take part in fundraising activities are stated.

  • The following documents are attached to the petition.

-In case public officials are considered to be employed, permits obtained from the relevant governorships and district governorships,


-Exploration summary, report and similar information and documents to determine the amount of aid to be collected,


-Those who will be assigned to the activity, T.C. identification numbers, residence and criminal record declarations and two passport photos,

-If the fundraising is to be carried out for the benefit of educational institutions or within the institution, the written permission of the institution officer is also attached to the application petition, pursuant to Article 8 of the Law.

  • According to Article 17 of the Law, the responsible boards are obliged to make a final account of the aid collected within ten days after the end of the fundraising period and submit a copy to the authority that issues it.

Examination of the Application and Consent

Upon application by authorities authorized to permit; The importance of the work, the competencies of those who will engage in fundraising activities, the suitability of the service to the purpose and public interest, whether the fundraising activity will be successful and other matters deemed necessary are examined and the result is notified to the applicants within two months at the latest.


The application petitions are forwarded to the unit of associations by the permitting authority. A file is kept for each fundraising activity by the units of the associations. After the units of the associations receive the petition and its annexes, they will make up their deficiencies, if any.


The units of the associations examine the importance of the work according to these information and documents, the competencies of those who will engage in the fundraising activity, the suitability of the service to be performed for the purpose and public interest, whether the fundraising activity will be successful and other matters deemed necessary, and submit the report to be prepared as a result of the examination to the authorized authority.

A reasoned opinion must be stated in the report. If it is decided that the collection of aid should be allowed, an opinion is also stated on the duration of the leave to be granted.

The authority authorized to give permission makes its decision by making the necessary examination according to this information and notifies the applicants in writing within two months at the latest.


Duration of Fund Raising Permission


The period for the collection of aid cannot exceed 1 year. However, if there are justifiable reasons, this period may be extended by the permitting authorities for not more than one year.



Article 6 of Law No. 2860; "Which of the associations, institutions and foundations working for the public benefit can collect aid without permission is determined and announced by the decision of the Council of Ministers on the proposal of the Ministry of Interior." has the provision.


In order to collect aid without permission, it is necessary to take a decision regarding the authority to collect aid without permission from the Council of Ministers.


Who can benefit?

-Public benefit associations,

-Foundations with tax exemption.


Required Documents for Application

-The activity report of the institution for the last 3 years,

-Board decision,

-The final version of the Foundation Deed,

-A photocopy of the decision of the Council of Ministers showing that the foundation is exempt from tax,



It is applied to the Provincial Associations Directorate with.

  • Foundations, which are decided by the Council of Ministers to collect aid without permission, suffice to report their aid collection activities within the scope of the Regulation on the Principles and Procedures of Aid Collection to the competent authorities (as mentioned above) in accordance with the procedure determined by Article 7 of Law No. 2860.


According to Article 89 of the Income Tax Law and Article 10 of the Corporate Tax Law, some of the donations and aids made to foundations with tax exemption may be deducted from the tax base up to 5% of the annual income subject to tax (10% in development priority regions).