Regulatory & Compliance


The New Principles and Procedures for Collecting Donation via the Internet by Associations and Foundations in Turkey

Under the Donation Collection Law Numbered 2860, by taking into account the public interest,   ıt has been regulated that legal entities such as various associations, institutions, and foundations can collect donations to accomplish their objectives, to provide help to the people who need, and to carry out one or more of the public services provided that they obtain permission from the competent authorities under the article 6 of the relevant law. 

Under the Article 5 of the Donation Collection Law Numbered, 2860 collecting donations on the internet is also regulated. By the decision published in the Official Gazette dated 10.11.2021 Regulation Amending the Regulation on charity collection Principles and Procedures has entered into force. Accordingly, it is regulated that applications and notifications sent electronically will be the same as material applications and notifications in terms of legal consequences. 

Within this framework, various amendments have been made, especially regarding the collection of donations via the ​internet and the Ministry of Internal Affairs, General Directorate of Civil Society Relations, under the regulation, regarding the applications to be made to the authority which gave the permission, the notifications to be given, and other works and transactions by using a secure electronic signature, in all kinds of electronic information communication tools and media. It will determine the format and standards to be followed in the transfer of permits, applications, notifications, and other works and transactions, as well as the procedures and principles regarding the implementation.

As a result of the published decision, the donation collected via the Internet has been included in this Regulation and it has become obligatory to obtain permission for all donation collection activities carried out via the internet. Besides, access to illegal donation collection activities on the internet can be blocked off by the provision planned to be included in the Donation Collection Law Numbered 2860. 

In addition, it has been regulated that various legal entities such as associations, institutions, and foundations, which can collect donations without obtaining permission by the presidency, can access all kinds of materials to be used in all donation collection activities through the Associations Information System (DERBIS-Dernekler Bilgi Sistemi) and it has been regulated that it is obligatory to write the decision year and the number of the permission given to them for donation collection.

Various institutions and individuals are allowed to open a bank account to use while collecting donations and to collect donations through these accounts, as well as to use the relevant electronic systems. Within this scope, they are obliged to report the information of the bank account opened for use in donation collection, SMS numbers, and similar data to the authority permitted within 30 days after the relevant permission is given. At the same time, according to the new regulation, the persons authorized to collect donations are obliged to give the donations that they collect to the responsible treasurer at the latest ​once every 15 days. The responsible treasurer is responsible for depositing funds to the bank accounts opened for the purpose of collecting donations and whose account information has been shared with the relevant institution. 

Donation Collection Result Notification containing information on the expenditures of the income obtained as a result of the collecting donation activity will be notified to the necessary authority, within 90 days after the final account is given.

If the expenses related to the collecting donation purpose are not completed within this period, the deadlines for the approval of the authorizing authority may be extended.


Fatmanur Ayışık

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