Date Of Approval Of The Regulation: 21.04.2020
HERKES İÇİN HAVACILIK DERNEĞİ REGULATION
Name and Headquarters Of The Association
Article 1– The name of the association is: “Aviation For All Association”.
The headquarters of the association is Eskişehir.
The association can open branches at home and abroad.
The Aim Of The Association And The Field Of Activity With The Topics And Forms Of Work To Be Carried Out By The Association To Achieve This Goal
Article 2– The association was established with the aim of popularizing aviation and spreading aviation culture to all in the national and international arena.
Topics And Forms Of Work To Be Carried Out By The Association
1- Conducting research for the activation and development of its activities,
2-Organize educational activities such as courses, seminars, conferences and panels,
3 – To provide all kinds of information, documents, documents and publications necessary for the realization of the goal, to create a documentation centre, to publish publications such as newspapers, magazines, books and newsletters for their purposes to announce their work,
4 – To provide a healthy working environment for the realization of the goal, to provide all kinds of technical tools and tools, fixtures and stationery,
5 – Participate in fundraising activities and accept donations from home and abroad, provided that the necessary permissions are obtained,
6 – To establish and operate economic, commercial and industrial enterprises in order to provide the revenues needed for the realization of the aims of the charter,
7 – To open local, establish social and cultural facilities and furnish them so that their members can benefit and evaluate their free time,
8 – Organize dinner meetings, concerts, proms, theatres, exhibitions, sports, excursions and fun events, etc. to develop and maintain human relations among its members, or ensure that its members benefit from such events,
9 – Buying, selling, renting, renting and establishing rights in kind on real estate necessary for the activities of the Association,
10 – To establish a foundation at home and abroad, to establish a federation or to join an established Federation, to establish facilities that associations can establish by obtaining the necessary permission, if necessary for the realization of the goal,
11 – To participate in international activities, to become a member of associations or organizations abroad and to cooperate or cooperate with these organizations,
12 – If necessary for the realization of the goal, to carry out joint projects with public institutions and organizations in accordance with the provisions of Law No. 5072 on the relations of associations and foundations with public institutions and organizations,
13 – Establishing a chest to meet the short-term credit needs of members of the association with essential items of need, such as food, clothing, and other goods and services,
14- Opening branches and representative offices where necessary,
15 – Create platforms for achieving a common goal with other associations or foundations, trade unions and similar non-governmental organizations in areas that are related to the purpose of the Association and are not prohibited by law,
16 – To engage in all kinds of activities necessary for the realization of the purpose and which are not prohibited by law,
Field Of Activity Of The Association
The association operates in the social field at home and abroad.
Right To Become A Member And Membership Procedures
Article 3– Every natural and legal person who has the capacity to act and agrees to work in this direction by adopting the goals and principles of the association and bearing the conditions stipulated by the legislation has the right to become a member of this association. However, in order for foreign individuals to become members, they must also have the right to settle in Turkey. This condition is not sought for honorary membership.
An application for membership to be made in writing to the president of the association is decided by the board of directors of the association in the form of acceptance or rejection of the request for membership within thirty days at most, and the result is notified to the applicant in writing. A member whose application is accepted is recorded in a book that will be kept for this purpose.
The main members of the association are the founders of the association and the persons who are accepted to membership by the Board of Directors upon their application.
Those who have provided significant material and spiritual support to the association may be accepted as honorary members by the decision of the board of directors.
When the number of branches of the association exceeds three, the membership records of those registered at the association Center are transferred to the branches. New membership applications are made to branches. Admission to membership and deletion of membership are performed by the branch boards of directors and are notified to the headquarters in a letter no more than thirty days.
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Article 4– Each member has the right to leave the association, provided that they notify it in writing.
As soon as the member’s resignation petition reaches the board of directors, the exit procedures are considered completed. Leaving membership does not end the member’s accumulated debts to the association.
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Article 5– Cases requiring removal from membership of the association;
1- Conduct contrary to the association’s regulation,
2- Constant avoidance of given tasks,
3- Failure to pay membership dues within six months despite written warnings,
4- Failure to comply with the decisions made by the association’s bodies.
5- To be lost in terms of being members,
If one of the above-mentioned situations is identified, he may be removed from membership by the decision of the board of directors.
Those who leave or are removed from the association are deleted from the register of members and cannot claim the assets of the association.
Association Bodies
Article 6-The bodies of the association are shown below.
1- General Board,
2- Board of Management,
3- Board of Supervisors,
Form Of Organization Of The General Assembly Of The Association, Time Of Meeting And Call And Meeting Procedure
Article 7– The General Board is the most authoritative decision-making body of the association and consists of members registered with the association. If the association’s branch is opened, the number of branches is up to three from the members registered in the headquarters and branches; if the number of branches is more than three, the registered members at the headquarters are transferred to the branches and consist of delegates elected at the general meetings of the branches.
General Board;
1- Ordinary at the time specified in this regulation,
2- An extraordinary meeting within thirty days, if the management or supervisory board deems it necessary, or at the written request of one-fifth of the members of the association.
The Ordinary General Board meets every 3 years, in December, on the day, place and time to be determined by the board of directors.
The General Board is called to the meeting by the board of management.
If the board of directors does not call the General Board to a meeting, the magistrate shall appoint three members to call the General Board to a meeting upon the application of one of the members.
Call Procedure
The board of management organizes the list of members who are entitled to participate in the General Board in accordance with the association’s regulation. Eligible members at least fifteen days prior to the meeting date, time, place and agenda of at least one newspaper or announced on the website of the association will be notified in writing, reporting the member’s electronic mail address or the contact number or the message to be sent to the local broadcast are called to a meeting by using the tools. In this call, if the meeting cannot be held due to the lack of a majority, it is also indicated on what day, time and place the second meeting will be held. The period between the first meeting and the second meeting cannot be less than seven days and no more than sixty days.
If the meeting is abandoned for a reason other than the reason for not being able to provide a majority, the call for the first meeting is duly announced to the members, indicating the reasons for the withdrawal. The second meeting must be held no later than six months from the date of withdrawal. Members are called back to the second meeting according to the principles set out in the first paragraph.
The General Board Meeting cannot be held back more than once.
Meeting Procedure
The General Board meets with the participation of an absolute majority of the members who are entitled to participate, and two-thirds in cases of amendment of the regulation and termination of the association; a majority is not sought at the second meeting if the meeting is postponed due to the inability to provide a majority. However, the number of members attending this meeting cannot be less than twice the total number of members of the management and supervisory boards.
A list of members eligible to participate in the General Board is available at the meeting place. The identity documents issued by the official authorities of the members entering the meeting place are controlled by the members of the board of directors or the officials appointed by the board of directors. Members enter the meeting place by signing their names in the list organized by the board of directors.
If a sufficient number of meetings is provided, the situation is determined by a protocol and the meeting is opened by the chairman of the board of directors or one of the members of the board of directors that he appoints. If a sufficient number of meetings cannot be provided, minutes shall be issued by the board of directors.
After the inauguration, a council committee is formed by selecting a president and a sufficient number of vice-presidents and writers to manage the meeting.
In the voting for the election of the association’s bodies, the voting members must show their identity to the Council Delegation and sign their names against the list of the participants.
It is up to the president of the court to manage and ensure the security of the meeting.
At the General Board, only the items on the agenda are discussed. However, it is imperative that the issues requested in writing be discussed by one-tenth of the members present at the meeting be raised.
At the General Board, each member has the right to vote; the member must use the vote in person. If the legal entity is a member, the chairman of the Board of Management of the legal entity or the person appointed by the representative shall vote.
The issues discussed at the meeting and the decisions taken are written in the official protocol and signed together by the president of the court and the writers. At the end of the meeting, the minutes and other documents are delivered to the chairman of the board of directors. The chairman of the board is responsible for maintaining these documents and delivering them to the newly elected board of directors within seven days.
Voting And Decision-Making Procedures And Forms Of The General Board
Article 8– At the General Board, if no decision has been taken to the contrary, the votes are held openly. In open voting, the method specified by the president of the General Board is applied.
If a secret ballot is to be held, papers or ballots sealed by the chairman of the meeting are thrown into a hollow container after being made by the members as required, and the result is determined by an open dump after the end of voting.
Decisions of the General Assembly are taken by an absolute majority of the members attending the meeting. So far, decisions on the amendment of the charter and the termination of the association can only be taken with a two-thirds majority of the members attending the meeting.
Decisions Made Without Meetings Or Calls
Decisions taken with the written participation of all members without a meeting, and decisions taken by all members of the association without complying with the written call procedure in this charter, are valid. A decision in this way is not a substitute for a regular meeting.
Duties And Powers Of The General Board
Article 9– The following matters are discussed and decided by the General Board.
1- Selection of association bodies,
2- Amendment of the association’s charter,
3- Discussion of reports of management and supervisory boards and release of the board of directors,
4- Approval of the budget prepared by the board of directors by discussing and changing it one-on-one or,
5- Supervision of other bodies of the association and their dismissal for justifiable reasons when necessary,
6- Examination and decision of appeals against decisions of the Board of Management regarding the rejection or removal of membership,
7- Authorizing the Board of Management to purchase real estate necessary for the association or to sell existing real estate,
8- The Board of Management shall examine the regulations to be prepared in relation to the activities of the association and approve them in kind or by changing them.,
9- Determination of daily and runner amounts to be given to members who will be appointed for the services of the association, as well as all kinds of allowances, runner and compensation to be given to the chairman and members who are not public officials of the association’s management and supervisory boards,
10- The decision to join and leave the association in the Federation,
11- The decision to open branches of the association and authorize the board of directors to conduct operations related to the branch that has been decided to open,
12- Participation of the association in international activities, participation or separation as a member of associations and organizations abroad,
13- Foundation of the association,
14- Dissolution of the association,
15- Examination and decision of other proposals of the board of directors,
16- As the most competent body of the Association, the viewing of works that have not been given to another body of the association and the use of powers,
17- Performance of other tasks specified in the legislation by the General Board,
Formation, Duties And Powers Of The Board Of Directors
Article 10– The Board of Management is elected by the General Board as five principal and five substitute members.
The Board of Management determines the president, vice-president, secretary, treasurer and member by dividing the duties by a decision at its first meeting after the election.
The Board of Management may be called to a meeting at any time, provided that all members are notified. It meets with the presence of more than half of the total number of members. Decisions are made by an absolute majority of the total number of members attending the meeting.
If the actual membership of the Board of Management is vacated due to resignation or other reasons, the Reserve members must be called to office in order of the majority of votes received at the General Board.
Duties And Powers Of The Board Of Directors
The board of directors fulfils the following considerations.
1- Represent the Association or authorize one of its members or a third party in this regard,
2- Making transactions related to income and expense accounts and preparing the budget for the next period and presenting it to the General Assembly,
3- Prepare the rules related to the work of the Association and submit them for approval by the General Assembly,
4- Purchasing real estate with the authority granted by the General Assembly, selling movable and immovable property belonging to the association, building buildings or facilities, making a lease agreement, establishing pledge mortgages or rights in kind in favour of the association,
5- Ensuring the execution of operations related to opening branches with the authority granted by the General Assembly,
6- Ensuring the supervision of the branches of the Association,
7- Ensuring the opening of a representative office where it is considered necessary,
8- Implementation of decisions taken at the General Assembly,
9- At the end of each year of activity, organize the association’s statement of business accounts or balance sheet and income statement, as well as a report explaining the work of the board of directors, submit it to the general council when it meets,
10- Ensuring the implementation of the budget,
11- To decide on the issues of membership in the Association or removal from membership,
12- To take and implement all kinds of decisions within the authority of the Association to achieve its purpose,
13- To perform other duties given to him by the legislation and to use the powers,
Formation, Duties And Powers Of The Supervisory Board
Article 11- The Supervisory Board is elected by the General Assembly as three principal and three reserve members.
If the actual membership of the supervisory board is vacated due to resignation or other reasons, the reserve members must be called to office in order of the majority of votes received at the General Assembly.
Duties and powers of the Supervisory Board
The aim and purpose of the statute of association the supervisory board for the realization of sustainable shown in acts in compliance with specified subjects, whether books, accounts and records in accordance with the regulations and the bylaws be held that the process of the regulation, according to the audit results at intervals not exceeding one year, a report of the board of directors to the General Assembly when it convenes in the form of presents.
If necessary, the supervisory board calls the General Assembly to a meeting.
Sources Of Income Of The Association
Article 12-The association’s sources of income are listed below.
1 – Member dues: annual dues of 20 TL are taken from members. The General Assembly is authorized to increase or decrease these amounts,
2-Branch payment: 50% of the member payments collected by the branches to cover the Association’s overheads are sent to the headquarters every six months,
3- Donations and grants made by natural and legal persons to the association at their own request,
4- Income from activities such as tea and dinner meetings, excursions and entertainment, representation, concerts, sports competitions and conferences organized by the Association,
5- Income from the assets of the Association,
6- Donations and grants to be collected in accordance with the provisions of the legislation on fundraising,
7- Gains from commercial activities undertaken by the Association in order to provide the income it needs to achieve its goal,
8 – Other income.
Accounting Principles And Procedures Of The Association And Books To Be Kept *
Article 13- Bookkeeping principles;
In the association, books are kept on the basis of a business account. However, if the annual gross income exceeds the limit specified in Article 31 of the regulation on associations, the book is kept on a balance sheet basis starting from the following accounting period.
If the balance sheet is transferred to the basis, if it falls below the above-mentioned haddin in two consecutive accounting periods, it can be returned to the basis of the operating account from the following year.
Books can be kept on a balance sheet basis by the decision of the board of directors without adhering to the above-mentioned limit.
If the association’s commercial business is opened, the book is kept for this commercial business, as well as in accordance with the provisions of the Tax Procedure Code.
Registration Procedure
Books and records of the association are kept in accordance with the procedures and principles specified in the regulation of associations.
Books To Keep
In the Association, the books written below are kept.
a) The books to be kept on the basis of the business account and the principles to be followed are as follows:
1- Decision Book: decisions of the Board of Directors date and number are written in this book, respectively, and decisions are signed by members participating in six meetings.
2- Member Registry Book: the credentials of those who enter the Association as members, the dates of entry and exit to the association are processed in this book. Entry and annual dues paid by members can be recorded in this book.
3- Document Registry Book: incoming and outgoing documents are saved in this book with the date and sequence number. Originals of incoming documents and copies of outgoing documents are filed. Incoming or outgoing documents via e-mail are stored by printing them out.
4- Business Statement Book: income and expenses received on behalf of the Association are clearly and regularly recorded in this book.
5 – Receipt Book: Serial and order numbers of the receipt of this document and return name, surname and signature with the return receipt and dates recorded in this book.
6- Inventory Book: the date and form of acquisition of fixtures belonging to the Association, as well as the places where they were used or given, and those who filled out the use period are recorded in this book.
It is not necessary to keep the receipt certificate Registry and the inventory book.
b) Books to be kept on the basis of the balance sheet and the principles to be followed are as follows:
1- Books registered in sub-paragraphs 1, 2 and 3 of Paragraph A are also kept if they are kept on the basis of the balance sheet.
2- Journal book and Large book: the procedure of keeping these books and the form of registration are made in accordance with the principles of the Tax Procedure Code and the General communiques on the application of the Accounting System published in accordance with the authority granted to the Ministry of Finance by this law.
Certification Of Books
In the association, books that must be kept (except large books) are certified by the Provincial Directorate of associations or notary before starting to use them. The use of these books continues until the pages are finished, and the books are not approved decisively. However, in the last month before the year in which the Journal Book, held on a balance sheet basis, will be used, it must be re-certified every year.
Income Statement and Balance Sheet Regulation
In case of keeping records on the basis of a business account, the “Business Account table” is issued at the end of the year (31 December) (specified in Annex 16 of the regulation on associations). If the book is kept on a balance sheet basis, at the end of the year (31 December), the balance sheet and income statement are issued on the basis of the General communiques on the application of the Accounting System published by the Ministry of Finance.
Income And Expense Transactions Of The Association
Article 14-Income and expense documents;
Income from the association is collected with a “receipt document” (an example of which is found in Annex – 17 of the regulation on associations). If the association’s income is collected through banks, documents such as a statement or statement of accounts issued by the bank replace the receipt document.
Association expenses are made with expenditure documents such as invoices, retail sales receipts, self-employment receipts. However, documents such as “expense receipt” or “bank receipt” are used as an expense document for the association’s payments under Article 94 of the Income Tax Law in accordance with the provisions of the Tax Procedure Code, and for its payments that are not included in this scope (for example, in Annex-13 of the associations regulation).
Free deliveries of goods and services to persons, institutions or organizations by the association (for example, in Annex-14 of the regulation on associations) are made with a “Certificate of delivery of assistance in kind”. Free deliveries of goods and services to the association by persons, institutions or organizations (for example, in Annex-15 of the regulation on associations) are accepted with a “Certificate of receipt of donations in kind”.
These documents Annex 13, Annex 14, Annex 15 and the form and size shown in several series and sequence number bearing, self-noble carbon fifty and fifty-writing machines from maize leaves skin that occur through the form to be printed and or electronic systems or continuous form of the printed. Documents to be printed in the form of a form or continuous form must be of the specified nature.
Receipt Documents
“Receipt documents” (in the form and size shown in Annex – 17 of the regulation on associations) to be used in the collection of the income of the association are printed in the printing press by the decision of the board of directors.
The suppression and control of the receipt from the printer on receipt, to be registered in the book, The handover between the old and the new treasurer and receipt by a person or persons who will collect revenue on behalf of the association with the use of the collected revenues, and in consideration for the delivery of the receipt of the associations will be governed by the relevant provisions of the regulations.
Authority
Except for the actual members of the board of directors, the person or persons who will collect income on behalf of the association shall be determined by the decision of the board of directors by specifying the period of authority. The “authorization document” containing the clear identity, signature and photos of the persons who will collect income (contained in Annex-19 of the regulation on Associations) is issued by the association in two copies and approved by the chairman of the board of Directors of the association. Actual members of the board of directors can collect income without authorization.
The duration of the authorization documents is determined by the board of directors as a maximum of one year. Expired authorization documents are renewed according to the first paragraph. In cases such as the expiration of the authorization document or the departure of the person whose authorization document was issued on behalf of, death, termination of his or her work or duties, the authorization documents issued must be submitted to the board of Directors of the association within one week. In addition, the authority to collect income can always be revoked by a decision of the board of directors.”
Retention Period Of Income And Expense Documents;
Except for books, receipt documents, expenditure documents and other documents used by the association are stored for 5 years in accordance with the number and date order in the books in which they are recorded, with the exception of the periods specified in the special laws.
The Submission Of A Declaration*
Article 15-Activities of the association and of the preceding year, revenues and expenses of the transactions by the end of the year regarding the results (presented in Annex 21 to the regulation of associations) “association,” declaration by the Board of Directors of the association, once approved by the president of the association within the first four months of each calendar year, the relevant administrative authority.
Notification Obligation
Article 16- Notifications to be made to the property manager;
Notification Of The Results Of The General Assembly
Ordinary or Extraordinary General Assembly meeting within thirty days of the executive and supervisory boards and other organs containing the selected Main and reserve members (associations to the regulation of Annex-3) notification of the result of the General Assembly, the administrative authority is given. If the charter is amended at the plenary meeting, the minutes of the plenary meeting, the old and new form of the Amended Articles of the charter, the final form of the association’s charter, each page of which is signed by an absolute majority of the members of the board of directors, are given to the head of the property administration within the period specified in this paragraph and in an Annex to the letter
Notice Of Real Estate
Real estate acquired by the association is notified to the head of the property administration by filling out the “real estate notification” within thirty days from the date of registration in the deed (presented in Annex-26 of the regulation on associations).
Notification Of Receiving Aid From Abroad
In case of assistance from abroad, the association shall fill out the “notification of assistance from abroad” before receiving assistance (specified in Annex-4 of the associations regulation) and notify the head of the property administration.
Cash benefits must be received through banks and the notification requirement must be met before they are used.
Notification Of Changes
Changes in the settlement of the association (specified in Annex-24 of the associations regulation) “notification of changes in the settlement”; changes in the bodies of the association other than the General Assembly meeting (specified in Annex-25 of the associations regulation) “notification of changes in the bodies of the Association” are notified to the head of the property administration within thirty days after the change.
Amendments to the association’s Charter are also notified to the head of the property administration in the Annex to the notification of the results of the General Assembly within thirty days after the plenary meeting at which the charter was amended.
Internal Audit Of The Association
Article 17- An internal audit can be conducted by the General Assembly, the board of directors or the supervisory board in the association, as well as an audit, which can be conducted by independent audit organizations. The fact that the audit was conducted by the General Assembly, the board of directors or independent audit organizations does not eliminate the obligation of the supervisory board.
An audit of the association is carried out by the supervisory board no later than once a year. If necessary, the General Assembly or the Board of Directors may conduct an audit or conduct an audit of independent audit organizations.
Borrowing Procedures Of The Association
Article 18- If necessary, the association can borrow by decision of the board of directors in order to realize its purpose and carry out its activities. This borrowing can be done in cash as well as in the purchase of overdraft goods and services. But this borrowing cannot be made in amounts that cannot be covered by the association’s sources of income and will reduce the association’s difficulty in paying.
Establishment Of Branches Of The Association
Article 19– The association may open branches by decision of the General Assembly where it is deemed necessary. For this purpose, the board of founders of at least three persons authorized by the Board of Directors of the association shall give the notification of the establishment of the branch and the necessary documents specified in the regulation of associations to the largest property manager of the place where the branch will be opened.
Duties and Powers of Branches
Article 20– Branches are the internal organization of the Association, which cannot be a legal entity, which is responsible for the receivables and debts arising from all its transactions, the duty and authority to engage in autonomous activities in accordance with the goals and service issues of the association.
Bodies Of Branches And Provisions To Be Applied To Branches
Article 21– The bodies of the branch are the General Assembly, the board of directors and the supervisory board.
The General Assembly consists of the Registered Members of the branch. The board of Directors is elected by the General Assembly of the branch as five principal and five reserve members, and the supervisory board as three principal and three reserve members.
The duties and powers of these bodies and other provisions related to the association contained in this charter are also applied in the branch within the framework provided for by the legislation.
Meeting Time Of The General Assemblies Of The Branches And How They Will Be Represented At The General Assembly Of The Headquarters
Article 22– Branches must complete their regular meetings of the General Assembly at least two months before the General Assembly meeting of the General Headquarters.
The Ordinary General Assembly of branches meets every 1 year, in January, on the day and time to be determined by the branch’s Board of directors.
Branches are obliged to report a sample of the General Assembly results in notification to the head of the property administration and the Association headquarters within thirty days following the date of the meeting.
Branches, number of branches, with the direct participation of all members in the General Assembly to three, three is more than the number of branches in the branch office registered in each of Twenty (20) members (1), the remaining members the number of members to be elected by the General Assembly in more than 10 branches are entitled to participate in the General Assembly by delegates.
The General Assembly of the headquarters is attended by delegates elected at the last General Assembly of the branch. Members of the headquarters management and supervisory board attend the headquarters General Assembly, but cannot vote unless delegates are elected on behalf of the branch.
Those who are in charge of the management or supervisory board of branches leave their positions in the branch when they are elected to the management or supervisory board of the headquarters.
Opening A Representative Office
Article 23-the association may open a representative office by decision of the board of directors in order to carry out the activities of the Association where it deems it necessary. The address of the representative office is notified in writing by the person or persons appointed as a representative by the decision of the board of directors to the head of the property administration of that place. Representation is not represented at the General Assembly of the association. Branches cannot open representative offices.
How To Amend The Regulation
Article 24-amendments to the Charter may be made by a decision of the General Assembly.
A 2/3 majority of the members who have the right to participate and vote in the General Assembly is sought in order to amend the Charter at the General Assembly. If the meeting is postponed due to the inability to secure a majority, a majority will not be sought at the second meeting. However, the number of members attending this meeting cannot be less than twice the total number of members of the management and supervisory boards.
The majority of the decision required for the amendment of the charter is 2/3 of the votes of the members who attend the meeting and have the right to vote. At the General Assembly, the vote on the amendment of the charter is held openly.
Dissolution Of The Association And Liquidation Of Its Assets
Article 25– The General Assembly may decide to dissolve the association at any time.
A 2/3 majority of the members who have the right to participate and vote in the General Assembly is sought in order to discuss the issue of termination at the General Assembly. If the meeting is postponed due to the inability to secure a majority, a majority will not be sought at the second meeting. However, the number of members attending this meeting cannot be less than twice the total number of members of the management and supervisory boards.
The majority of the decision required for the decision to terminate is 2/3 of the votes of the members who attended the meeting and have the right to vote. At the General Assembly, the vote on the decision to terminate is held openly.
Liquidation Procedures
When the decision to terminate is made by the General Assembly, the liquidation of the money, property and rights of the association is made by the liquidation board consisting of the last members of the board of directors. These operations are started from the date on which the decision of the General Assembly on termination was taken or the state of self-termination was finalized. In all transactions during the liquidation period, the phrase “Aviation Association for all in case of liquidation” is used in the name of the association.
The liquidation board is responsible and authorized to complete the liquidation operations of the association’s money, property and rights from beginning to end in accordance with the legislation. This board first examines the accounts of the association. During the examination, the books, receipt documents, expenditure documents, title and bank records and other documents belonging to the association are determined and their assets and liabilities are linked to a protocol. During liquidation proceedings, the creditors of the association are called and their goods, if any, are cashed and paid to the creditors. Accounts receivable are collected if the association is a creditor. After the collection of receivables and payment of debts, all remaining money, goods and rights are transferred to the place designated at the General Assembly. At the General Assembly, if the place to be transferred is not determined, it is transferred to the association that is closest to its purpose in the province where the association is located and has the most members on the date of termination.
All operations related to liquidation are shown in the liquidation protocol, and the liquidation operations are completed within three months, except for additional periods given by the administrative authorities on the basis of a justified reason.
After completing the liquidation and transfer of money, property and rights of the Association, the liquidation board must notify the head of the property administration of the location of the center of the association within seven days of the situation, and the liquidation protocol must also be added to this article.
As the liquidation board, the last members of the board of directors are responsible for storing the books and documents of the association. This task can also be assigned to a member of the board of directors. The retention period of these books and documents is five years.
Lack Of Provision
Article 26– In matters not specified in this regulation, the law on associations, the Turkish Civil Code and the regulation on associations issued in reference to these laws and the provisions of other relevant legislation on Associations shall apply.
This regulation consists of 26 (twenty-six) articles.