Non-Profit Organisation in Turkey: How To Establish an Association or Foundation

Foreign individuals, international organizations and other entities considering charitable, educational, cultural, humanitarian or other non-commercial activities in Turkey may establish or operate a non-profit organization, subject to Turkish law.

The two principal Turkish non-profit structures are associations (dernek) and foundations (vakıf). They have different legal characteristics, establishment procedures, governance structures and compliance requirements.

An association is generally a membership-based legal entity established by at least seven natural or legal persons. A foundation is based on assets allocated to a specific purpose and acquires legal personality through registration with the competent court.

Foreign organizations may also operate in Turkey through authorized structures such as branches or representative offices, depending on their legal status and intended activities.

This guide explains the principal options and practical requirements for establishing or operating a non-profit organization in Turkey.

What Is a Non-Profit Organization in Turkey?

A non-profit organization is an organization established for a purpose other than distributing profits to its founders or members.

The principal Turkish structures include:

• Associations;
• Foundations;
• Federations and confederations formed under the applicable legislation; and
• Authorized structures of foreign non-profit organizations.

Associations are defined under Turkish legislation as groups formed by at least seven natural or legal persons to pursue a specific common purpose other than profit sharing.

Foundations have a different structure because assets are allocated to a specific purpose and managed according to the foundation deed and applicable legislation.

The distinction is important for foreign founders because the establishment process, financial requirements and regulatory authority differ depending on the selected structure.

Association or Foundation: Which Structure Is Used in Turkey?

The distinction between an association and a foundation is important when planning a non-profit organization in Turkey.

The appropriate structure depends on the organization’s purpose, governance model, funding arrangements and planned activities.

Establishing an Association in Turkey

An association is established by at least seven natural or legal persons.

The founders must prepare the required establishment notification and association charter and submit the required documentation to the competent civil administration authority.

The association charter generally regulates:

• Name and headquarters;
• Purpose;
• Activities;
• Membership;
• General Assembly;
• Management Board;
• Supervisory Board;
• Representation;
• Sources of income;
• Branches; and
• Dissolution procedures.

Foreign Founders of an Association

Foreign nationals can participate in establishing an association, but additional requirements may apply.

Official guidance provides specific documentation requirements for foreign founders. Where a foreign association or another foreign non-profit legal entity is itself involved as a founder, additional authorization requirements may apply.

Foreign founders should therefore confirm their eligibility and documentation requirements before submitting the establishment file.

Establishing a Foundation in Turkey

A foundation is established by allocating assets to a specific purpose.

The foundation deed is the principal constitutional document. A new foundation acquires legal personality upon registration in the relevant court register.

The foundation deed generally specifies:

• Foundation name;
• Purpose;
• Assets allocated to the foundation;
• Management structure;
• Representation;
• Headquarters; and
• Other governing provisions.

Minimum Foundation Assets in Turkey

The minimum assets that must be allocated to a newly established foundation are determined annually.

For 2026, the minimum amount is TRY 5,000,000. This is the foundation’s required founding asset and should not be confused with a government registration fee or professional service fee.

Where the founding assets consist of cash, the applicable procedure includes depositing and blocking the funds through a bank established in Turkey and submitting the relevant evidence to the court.

Can Foreigners Establish a Foundation in Turkey?

Yes.

Foreigners may establish new foundations in Turkey under the principles of de jure and de facto reciprocity. Turkish citizenship is not a mandatory requirement for foundation founders.

However, the majority of persons serving on the management bodies of a newly established foundation must be resident in Turkey.

Foreign founders should therefore review both their eligibility and proposed management structure before preparing the foundation deed.

Can a Foreign NGO Operate in Turkey?

An existing foreign NGO is legally different from establishing a new Turkish association or foundation.

Foreign foundations and other foreign non-profit organizations may establish authorized branches or representative offices in Turkey, subject to the applicable authorization procedures.

The Directorate General of Foundations states that branches and representative offices of foreign foundations are regulated under the applicable associations legislation and that applications are made to the Ministry of Interior, Directorate General for Relations with Civil Society.

A representative office also has a different legal and organizational structure from a Turkish association or foundation.

Documents Required for Non-Profit Organization Registration

The documents depend on the legal structure.

For an association, the principal documents include:

• Establishment notification;
• Association charter;
• Founder information;
• Documents concerning legal-entity founders;
• Relevant documentation for foreign founders; and
• Additional documents required by the circumstances.

For a foundation, the documentation generally includes:

• Foundation deed;
• Founder information;
• Purpose of the foundation;
• Evidence concerning the allocated assets;
• Management information;
• Representation documents; and
• Additional documents required for foreign founders or legal entities.

Foreign documents may require authentication or apostille and Turkish translation depending on the relevant procedure.

Apostille and Translation Requirements for Foreign NGOs

Foreign organizations should pay particular attention to their original constitutional and corporate documents.

Depending on the application, foreign documents may need authentication or apostille together with Turkish translations.

The exact requirements depend on the type of foreign organization, the document and the procedure being used.

Foreign founders should therefore review their documents before beginning the Turkish registration or authorization process.

Bank Account for a Non-Profit Organization in Turkey

Banking should be considered as part of the establishment and compliance process rather than as a separate issue after registration.

A non-profit organization may need a Turkish bank account to manage:

• Donations;
• Grants;
• Operating expenses;
• Employee payments;
• Supplier payments;
• Project expenditure; and
• Other organizational transactions.

For foundations, the Foundation Regulation provides that foundation assets should be managed economically and that money should be invested in banks established in Turkey.

The regulations also specifically require foundations to use banks when receiving cash donations and grants from persons, institutions or organizations abroad. Foreign cash donations and grants must be reported to the relevant Regional Directorate within one month, together with the applicable forms and supporting documentation.

The establishment process for a foundation may also involve depositing and blocking founding cash assets at a bank in Turkey before court registration.

For foreign organizations, banks may request documentation demonstrating the organization’s legal status, authorized representatives and source or purpose of funds.

Organizations planning to establish banking arrangements in Turkey should therefore prepare their constitutional documents, representation documents and funding documentation in advance.

For professional assistance with banking procedures, see Corporate Bank Account Opening in Turkey.

Donations and Grants for Non-Profit Organizations

Associations and foundations can receive donations and grants, including funding from abroad, subject to the applicable regulatory requirements.

For foundations, cash donations and grants received from abroad must be transferred through banks and reported to the relevant Regional Directorate within one month. The relevant notification is accompanied by supporting documentation such as the authorized body’s decision, applicable protocol or contract.

Associations also have specific requirements concerning assistance received from abroad, including prior notification and banking requirements for cash assistance.

Organizations receiving international funding should maintain records showing:

• Donor identity;
• Amount received;
• Purpose of funding;
• Grant agreement or protocol;
• Bank transaction;
• Expenditure; and
• Applicable regulatory notification.

Can a Foundation Establish a Company in Turkey?

Yes.

A foundation may establish or incorporate an economic enterprise or company to promote its objectives and generate revenue, subject to the applicable requirements.

The Foundation Law specifically provides for foundations to establish and incorporate economic enterprises or companies for these purposes, with prior notification to the Directorate General of Foundations. Revenue generated from such activities cannot be allocated to purposes outside the foundation’s objectives.

The foundation and its economic enterprise should nevertheless be considered separately for accounting, tax and compliance purposes.

Taxation of Non-Profit Organizations in Turkey

Non-profit status does not automatically make every activity tax-exempt.

Tax treatment can depend on:

• Legal structure;
• Type of activity;
• Economic enterprises;
• Employees;
• VAT-generating activities;
• Specific tax-exempt status; and
• The source and nature of income.

A foundation with a specific tax exemption should also be distinguished from an organization that simply has foundation status.

Organizations should therefore assess their actual activities and income sources before assuming that an exemption applies.

Professional Tax Services in Turkey can assist foreign organizations with Turkish tax compliance and the assessment of applicable tax obligations.

Accounting and Financial Compliance

Non-profit organizations should maintain appropriate accounting and financial records covering donations, grants, bank transactions, expenses, assets, payroll and regulatory reporting.

Foundations are subject to specific accounting requirements under the Foundation Regulation, including the applicable accounting system and financial reporting requirements.

For foreign organizations, proper accounting becomes particularly important where funding comes from international donors or where the organization has employees, projects or economic activities in Turkey.

Professional Accounting Services in Turkey can help organizations maintain Turkish accounting records, financial reporting and ongoing compliance.

Can a Non-Profit Organization Employ People in Turkey?

Yes.

Associations, foundations and authorized foreign NGOs can employ personnel in Turkey, subject to applicable employment, payroll, tax and social security legislation.

This may include:

• Employment contracts;
• Employee registration;
• Monthly payroll;
• Income tax withholding;
• Social security contributions;
• SGK declarations;
• Employee records; and
• Termination procedures.

Foreign employees may additionally require a work permit depending on their circumstances.

Payroll and Social Security Compliance

Once a non-profit organization employs personnel, payroll and social security compliance become important parts of its ongoing operations.

The organization may need to manage:

• Payroll calculations;
• Income tax withholding;
• Social security contributions;
• SGK declarations;
• Employee records;
• Employment changes; and
• Termination procedures.

Professional Payroll Services in Turkey can support organizations with payroll calculations and statutory employment-related compliance.

For employer registration and social security obligations, see Social Security Registration in Turkey.

Ongoing Compliance for Non-Profit Organizations

Registration is only the beginning of the organization’s compliance obligations.

Depending on its structure, a non-profit organization may need to maintain:

• Accounting records;
• Annual declarations;
• Governance records;
• Donation and grant documentation;
• Bank records;
• Employee and payroll records;
• Tax records;
• Foreign funding documentation;
• Regulatory notifications; and
• Supporting documents for inspections.

For foundations, managers must submit the annual declaration electronically to the relevant Regional Directorate within the first six months of each calendar year.

Foundations must also notify the relevant authorities of certain changes, including specified changes involving management, addresses and branches or representative offices.

How Long Does It Take to Establish a Non-Profit Organization?

There is no single timeline applicable to every non-profit organization.

An association generally follows a filing-based establishment process, while a foundation requires court registration and additional procedures.

Foreign founders may require additional time for:

• Apostille;
• Authentication;
• Turkish translation;
• Notarization;
• Corporate resolutions;
• Powers of attorney; and
• Foreign NGO authorization.

The practical timeline should therefore be assessed after reviewing the proposed structure and documentation.

Common Issues for Foreign Founders

Choosing the Wrong Structure

An association, foundation and foreign NGO representative office are different legal structures. The appropriate structure should be determined before preparing the application.

Incomplete Foreign Documents

Missing authentication, apostille or Turkish translations can delay an application.

Ignoring Banking Requirements

The organization should plan its bank account and financial procedures alongside its establishment process, particularly where international donations or grants are expected.

Ignoring Ongoing Compliance

Registration does not eliminate accounting, reporting, governance and regulatory obligations.

Treating Donations as Ordinary Commercial Income

International grants and donations may be subject to specific banking, notification and documentation requirements.

Failing to Separate Commercial Activities

Where a non-profit organization operates an economic enterprise, the accounting and tax treatment should be reviewed separately.

Professional Support for Non-Profit Organizations in Turkey

Foreign founders often need assistance across several areas rather than registration alone.

A&M Consulting Co. supports foreign organizations with:

• Association and foundation establishment coordination;
• Accounting and bookkeeping;
• Tax compliance;
• Corporate banking coordination;
• Payroll and SGK;
• Donation and grant accounting;
• Foreign funding compliance; and
• Ongoing administrative support.

For organizations seeking a non-profit organization in Turkey, A&M Consulting Co. can assist with the Turkish accounting, tax, banking and administrative aspects of establishing and operating the organization.

Conclusion

Turkey provides several legal structures for non-profit activities, with associations and foundations being the principal domestic forms.

The correct structure depends on the organization’s purpose, founders, governance model, assets, funding arrangements and planned activities. Foreign organizations should also distinguish between establishing a new Turkish entity and operating an existing foreign NGO in Turkey.

Banking, accounting, tax, payroll and social security should be considered from the beginning rather than after the organization has started operating.

Because the establishment and compliance requirements differ between structures, foreign founders should review the applicable requirements before preparing their documents or beginning operations.

Author:
Abdullah Mercanlı, CPA
A&M Consulting Co.
Turkey Tax, Accounting & Business Advisory