Legal and Financial Legislation Concerning Civil Society

Civil society legislation in Türkiye is regulated by the Constitution, the Civil Code and other relevant laws, presidential decrees, regulations, directives, communiqués and circulars. Among the civil society organizations with legal personality in Türkiye, foundations operate under the Directorate General of Foundations of the Ministry of Culture and Tourism, while associations operate under the Directorate General for Relations with Civil Society of the Ministry of Interior.

As TUSEV, we prioritize the impact of legislation relevant to civil society, particularly focusing on the Law on Aid Collection and the Law on the Prevention of the Financing of the Proliferation of Weapons of Mass Destruction. We conduct comprehensive monitoring studies on these topics. Additionally, we scrutinize tax exemption for foundations, public benefit status for associations, the taxes applicable to civil society organizations in Türkiye, and the tax practices related to their economic enterprises. Based on our monitoring efforts, we develop improvement and policy recommendations aligned with international standards.