KIMSE YOK MU ASSOCIATION IS IN THE STATUS OF “PUBLIC INTEREST ASSOCIATION”
There is a status given to institutions “giving benefits to the public”, “facilitating jobs of the government”, and “reducing the burden of the government”:  That’s “Public Interest Status.” Kimse Yok Mu Association too, got "Public Interest Association" status by the cabinet decree 2006-9982 of 19 January 2006 and approval of President of the Republic of the current period, Mr. Ahmet Necdet Sezer. (This status is given upon the positive opinion of the related ministries and the finance ministry, upon the offer of the interior ministry, decree of the cabinet and approval of the president of the republic.) Public Interest Status gives financial conveniences for the donators of associations

 “AUTHORIZATION OF CHARITY COLLECTION WITHOUT PERMISSION”

Kimse Yok Mu Association also has Authorization of “Charity collection without permission”. Available to only …. Associations in Turkey, this authorization has been granted to Kimse Yok Mu again by the decree of the cabinet. Associations holding authorization of charity collection without permission, only have to inform the related administrative chief in the direction of the 5th article of the regulation about “Basis and Procedures of Charity Collection”.

PRIVILEGES GRANTED TO PUBLIC INTEREST ASSOCIATIONS BY LAWS

1- According to the 4th subclause of the 1st clause of the 89th article of the revenue law, for Public Interest Associations, not to exceed 5% of the stated total annual income (10% for the development priority regions), donations and aids against receipt are deducted from the income to be stated in the consolidated tax return.

According to the 1/b subclause of the repeating 14th article of the corporate tax law, For Public Interest Associations, donations and aids against receipt may be subject to a deduction of 5% of the current year’s corporate income.

Exception stated in the 7th, 8th, 9th, and 14th sub clauses of the 1st clause of the 94th article of the Revenue Tax Law no. 193:

2- Good deliveries and service executions which are in the scope of the 1st and 2nd clauses of the 17th article of the Value Added Tax Law no. 3065 aren’t subject to value added tax. Furthermore, good deliveries and service executions at no charge for institutions such as hospitals, convalescent hospitals, clinics, and dispensaries, as well as institutions such as nurseries for the old and the disabled, soup kitchens, orphanage and similar institutions run by public interest associations aren’t subject to Value Added Tax.

According to the c subclause of the 2nd clause of the 17th article of the Value Added Tax Law no. 3065, deliveries and services at no charge by public interest associations are exempted from Value Added Tax.

3- According to the (a) subclause of the 3rd article of the Inheritance and Transfer tax law no. 7338, public interest associations are exempted from inheritance and transfer tax. Voluntary transfers to public interest associations aren’t subject to inheritance and transfer tax.

4 - According to the (b) subclause of the 59th article of the Act of Fees no. 492, fee exemption is applied for public interest associations in registration of acquired real properties and other rights in kind, and transactions requiring endorsement, registration of the owned facilities and real properties to be acquired later by these facilities and other rights in kind transactions requiring endorsement and cancellations of them.

5- According to the (c) clause of the 14th article and (e) clause of the 4th article of the Real Estate Tax Law no. 1319, public interest associations are subject to real estate tax exemption for their buildings and lands (except from cases where they belong to commercial enterprises of the association or they are assigned to these commercial enterprises)

6- Public interest associations have a right to execute charity collection without permission according to the Charity Collection Law no. 2860.

7- According to the 1st article of the Law no.748, appropriate lands from national assets or associations may be sold to public interest associations by the decree of the cabinet.

8-  According to the 7th clause of the 167th article of the Customs Law no. 4458, as long as done for non-commercial purposes and used in parallel with the purposes of associations, following items to be imported are exempted from customs tax: goods with educational, scientific, cultural purpose and scientific tools and devices, medical diagnosis, treatment and research tools and devices; animals, biological and chemical materials for scientific research purpose, man-made treatment materials, identifiers separating blood group and tissue type, materials for quality control of the products with medical feature.
9- According to the (d) subclause of the 1st article of the Vehicle Law no. 237, some vehicles are given official (black) license plate as seen necessary by the Prime Ministry among public interest associations.
 
10- Public interest associations have seats at state protocols.

11- According to the 72nd article of the State Bidding Act no. 72, as long as done for their foundation purpose, real properties registered at the private ownership of the treasury and not assigned to public services may be sold to public interest associations, considering the market price and valuation. Assets acquired in this way may not be used for other purposes and may not be sold. If not used for its purpose within 5 years, the real property shall be acquired back by the Treasury at its sale price.

12- According to the 7th article of the regulation no. 23362 of 04.06.1998, about “Assignment of Foundations’ and Charities’ real properties”, published on the official gazette, one of the institutions that real properties of foundations and charities can be assigned to is associations.

13- According to the 14th article of the Protecting Cultural and Natural Properties Law no. 2863, beneficial interests of the cultural and natural properties to be protected, may be given to public interest associations on the condition that it is used for public service for certain time, and with the permission of the Ministry of Culture and Tourism.

14- According to the 483rd article of the Turkish Penal Code no. 765, those make offense or insult these associations are treated with punishments stated on 480th and 482nd articles, depending on the action.