Bylaws

Name and Seat of the Association

Article 1

The name of the Association is “İSTANBUL YORKSHIRE IRKI KANARYA SEVENLER VE YETİŞTİRENLER KULÜBÜ DERNEĞİ” (Istanbul Yorkshire Canary Lovers and Breeders Club Association).

The seat of the Association is Istanbul. No branches shall be opened.

Purpose of the Association, the Fields and Methods of Work to Be Pursued by the Association to Achieve This Purpose, and Its Field of Activity

Article 2

The Association has been established for the purpose of fostering affection for the Yorkshire canary breed, spreading and encouraging its breeding, ensuring that the Yorkshire canaries bred reach world standards, and bringing together the persons united around this common purpose at competitions or seminars to be held both in Turkey and abroad, so that they may meet, become acquainted and form bonds with one another, and share and develop their knowledge and skills.

Fields and Methods of Work to Be Pursued by the Association

1. To conduct research for the breeding and improvement of the Yorkshire canary breed,
2. To close the knowledge gap regarding the care, breeding and diseases of the Yorkshire canary, and to organise Yorkshire competitions in which members of the Association may participate, as well as training activities such as courses, seminars, conferences and panels on Yorkshire point-scoring judging or comparison judging,
3. To obtain all kinds of information, documents, documentation and publications required to achieve the purpose, to establish a documentation centre, and, in line with its purposes, to issue publications such as newspapers, magazines and books in order to publicise its work, as well as work and information bulletins for distribution to its members,
4. To provide a sound working environment for achieving the purpose, and to procure all kinds of technical tools and equipment, fixtures and stationery,
5. To carry out fundraising activities, provided that the necessary permissions are obtained, and to accept donations from within Turkey and from abroad,
6. To organise competitions for the purpose of securing the income it needs to achieve the purposes set out in these Bylaws,
7. To open a clubhouse, to establish social and cultural facilities and to furnish them so that its members may benefit from them and make use of their leisure time,
8. To organise dinner meetings, concerts, balls, theatre performances, exhibitions, sports, excursions, entertainment events and the like for the development and maintenance of social relations among its members, or to enable its members to benefit from such events,
9. To purchase, sell, lease and let movable and immovable property needed for the activities of the Association, and to establish rights in rem over immovable property,
10. Where deemed necessary to achieve the purpose, to support associations and organisations with similar purposes; to become a founding member or a member of federations with similar purposes, whether already established or to be established, and of confederations formed by federations, to take office in such organisations and to send representatives to them; and, by obtaining the necessary permission, to establish facilities which associations may establish with permission,
11. To engage in international activities and, where it deems necessary, to become a member of associations or organisations established abroad for the same purpose, and to carry out joint work or cooperate with such organisations on a project basis,
12. Where deemed necessary to achieve the purpose, and without prejudice to the provisions of Law No. 5072 on the Relations of Associations and Foundations with Public Institutions and Organisations, to carry out joint projects with public institutions and organisations on matters falling within their areas of duty,
13. It may establish sister-association relations with Yorkshire canary associations abroad. To accept invitations from abroad,
14. To ensure that international standards are applied in the competitions it organises, and to carry out work with a view to holding the competition categories over time in the categories accepted by the Yorkshire Canary Club-Saltaire of England, and to inform its members of the current position before each competition,
15. To inform its members, by introducing to them the Yorkshire canaries bred in our country and abroad that have placed in competitions, about the breeding of higher-quality canaries,
16. Where deemed necessary, to procure breeding stock from abroad for its members, and for this purpose to provide support on matters such as feed, medicine, similar nutrition, health and hygiene care,
17. It organises international competitions and ensures the participation of canaries bred by its members in international competitions. It carries out work with official authorities for the participation of canaries in competitions to be held abroad, the follow-up of the required documents and the obtaining of permits, or designates the person or persons responsible for this matter.
18. For the competitions it will organise in Turkey, to invite a judge or judges from associations established abroad for the same purpose and have them act as judges, and to provide its members, through the same judges, with judging knowledge and judging courses in the form of seminars,
19. It keeps statistics of the results obtained in the competitions held and of the breeders’ points, or designates the person or persons who will keep them, and ensures that the information is shared with all members.
20. To ensure that its members are informed, through the website, of the activities and announcements published by our Association and by the Federation,
21. To form platforms with other associations or with foundations, trade unions and similar civil society organisations in order to achieve a common purpose in fields related to the purpose of the Association and not prohibited by law.

Field of Activity of the Association

The Association operates in the social field.

Right to Membership and Membership Procedures

Article 3

Every natural and legal person who has legal capacity to act, who adopts the purposes and principles of the Association and agrees to work in line with them, and who meets the conditions prescribed by the legislation has the right to become a member of this Association. However, for foreign natural persons to become members, they must also have the right of residence in Turkey. This condition does not apply to honorary membership.

An application for membership, made in writing to the Chair of the Association, shall be decided by the Board of Directors of the Association within thirty days at the latest, either by admission to membership or by rejection of the request, and the result shall be notified in writing to the applicant. A member whose application is accepted shall be entered in the register kept for this purpose.

The full members of the Association are the founders of the Association and the persons admitted to membership by the Board of Directors upon their application.

Persons who have provided significant material or moral support to the Association may be admitted as honorary members by decision of the Board of Directors.

Withdrawal from Membership

Article 4

Every member has the right to withdraw from the Association, provided that notice is given in writing.

Withdrawal procedures shall be deemed completed as soon as the member’s letter of resignation reaches the Board of Directors. Leaving membership does not extinguish the member’s accumulated debts to the Association.

Expulsion from Membership

Article 5

Circumstances requiring expulsion from membership of the Association:

1. Acting in breach of the Bylaws of the Association,
2. Persistently avoiding assigned duties,
3. Failing to pay the membership dues within six months despite written warnings,
4. Failing to comply with decisions taken by the organs of the Association,
5. Having lost the conditions for membership.

Upon the establishment of any one of the circumstances listed above, the member shall be expelled from membership by decision of the Board of Directors.

Those who withdraw or are expelled from the Association shall be deleted from the membership register and may not claim any right to the assets of the Association.

Organs of the Association

Article 6

The organs of the Association are set out below.

1. The General Assembly,
2. The Board of Directors,
3. The Supervisory Board.

Composition of the General Assembly of the Association, Time of Meeting, and Procedure for Convocation and Meetings

Article 7

The General Assembly is the highest decision-making organ of the Association and consists of the members registered with the Association.

The General Assembly shall meet:

1. In ordinary session at the time specified in these Bylaws,
2. In extraordinary session within thirty days, in cases deemed necessary by the Board of Directors or the Supervisory Board, or upon the written request of one fifth of the members of the Association.

The ordinary General Assembly shall meet once every 2 years, in the month of March, on the day and at the place and time to be determined by the Board of Directors.

The General Assembly shall be convened by the Board of Directors.

If the Board of Directors fails to convene the General Assembly, the justice of the peace shall, upon the application of any member, assign three members to convene the General Assembly.

Procedure for Convocation

The Board of Directors shall draw up the list of members entitled to attend the General Assembly in accordance with the Bylaws of the Association. The members entitled to attend the General Assembly shall be invited to the meeting at least fifteen days in advance, with the day, time, place and agenda being announced in a newspaper or notified in writing or by electronic mail. This invitation shall also specify the day, time and place at which the second meeting will be held if the meeting cannot be held for lack of a quorum. The period between the first and the second meeting may not be less than seven days or more than sixty days.

If the meeting is postponed for any reason other than lack of a quorum, this shall be announced to the members, together with the reasons for the postponement, in accordance with the convocation procedure used for the first meeting. The second meeting must be held within six months at the latest from the date of postponement. Members shall be re-invited to the second meeting in accordance with the principles set out in the first paragraph.

A General Assembly meeting may not be postponed more than once.

Meeting Procedure

The General Assembly shall convene with the attendance of an absolute majority of the members entitled to attend and, in the case of amendment of the Bylaws and dissolution of the Association, with the attendance of two thirds of such members; if the meeting is postponed for lack of a quorum, no quorum shall be required at the second meeting. However, the number of members attending that meeting may not be less than twice the total number of members of the Board of Directors and the Supervisory Board.

The list of members entitled to attend the General Assembly shall be kept available at the meeting place. The identity documents issued by official authorities of the members entering the meeting place shall be checked by the members of the Board of Directors or by officers to be assigned by the Board of Directors. Members shall enter the meeting place by signing opposite their names on the list drawn up by the Board of Directors.

If the meeting quorum is present, this shall be recorded in minutes, and the meeting shall be opened by the Chair of the Board of Directors or by one of the members of the Board of Directors whom the Chair designates. If the meeting quorum is not present, minutes shall likewise be drawn up by the Board of Directors.

After the opening, a presiding committee shall be formed by electing a chair, a sufficient number of vice-chairs and a secretary to conduct the meeting.

In votes held for the election of the organs of the Association, members casting a vote must show their identity documents to the presiding committee and sign opposite their names on the attendance list.

The conduct of the meeting and the maintenance of its security are the responsibility of the chair of the presiding committee.

Only the items on the agenda shall be discussed at the General Assembly. However, matters whose discussion is requested in writing by one tenth of the members present at the meeting must be placed on the agenda.

Each member has one vote at the General Assembly; a member must cast his or her vote in person. Honorary members may attend General Assembly meetings but may not vote. Where a legal person is a member, the chair of the board of directors of the legal person or the person it designates as its representative shall vote.

The matters discussed and the decisions taken at the meeting shall be recorded in minutes, which shall be signed jointly by the chair of the presiding committee and the secretaries. At the end of the meeting, the minutes and other documents shall be handed over to the Chair of the Board of Directors. The Chair of the Board of Directors is responsible for safeguarding these documents and for handing them over to the newly elected Board of Directors within seven days.

Voting and Decision-Making Procedures and Methods of the General Assembly

Article 8

Unless otherwise decided at the General Assembly, the members of the Board of Directors and the Supervisory Board shall be elected by secret ballot, and decisions on other matters shall be taken by open vote. Secret votes are votes cast by members placing papers or ballot papers sealed by the chair of the meeting, after marking them as required, into an empty container, and which are determined by an open count after voting has ended.

In open voting, the method to be specified by the chair of the General Assembly shall be applied.

Decisions of the General Assembly shall be taken by an absolute majority of the members attending the meeting. However, decisions on amendment of the Bylaws and dissolution of the Association may be taken only by a two-thirds majority of the members attending the meeting.

Decisions Taken Without a Meeting or Without Convocation

Decisions taken with the written participation of all members without their coming together, and decisions taken by all the members of the Association coming together without complying with the convocation procedure set out in these Bylaws, are valid. Taking decisions in this manner does not replace the ordinary meeting.

Duties and Powers of the General Assembly

Article 9

The matters set out below shall be discussed and decided by the General Assembly.

1. Election of the organs of the Association,
2. Amendment of the Bylaws of the Association,
3. Discussion of the reports of the Board of Directors and the Supervisory Board, and release of the Board of Directors from liability,
4. Discussion of the budget prepared by the Board of Directors and its adoption as is or with amendments,
5. Authorisation of the Board of Directors to purchase immovable property needed by the Association or to sell existing immovable property,
6. Examination of the regulations to be prepared by the Board of Directors concerning the work of the Association and their approval as is or with amendments,
7. Determination of the remuneration and all kinds of allowances, travel expenses and compensation to be paid to the chairs and members of the Board of Directors and the Supervisory Board of the Association who are not public officials, and of the per diem and travel allowances to be paid to members assigned to the services of the Association,
8. Deciding on the Association joining and leaving a federation,
9. The Association engaging in international activities and joining, as a member, or leaving associations and organisations abroad,
10. The establishment of a foundation by the Association,
11. Dissolution of the Association,
12. Examination of and decision on other proposals of the Board of Directors,
13. Performance of other duties which the legislation states are to be carried out by the General Assembly.

The General Assembly supervises the other organs of the Association and may at any time remove them from office for just cause.

The General Assembly takes the final decision on admission to and expulsion from membership. As the highest organ of the Association, it performs the tasks and exercises the powers not assigned to another organ of the Association.

Composition, Duties and Powers of the Board of Directors

Article 10

The Board of Directors shall be elected by the General Assembly and shall consist of seven full members and seven substitute members.

At its first meeting following the election, the Board of Directors shall, by decision, distribute duties and designate the chair, vice-chair, secretary, treasurer and member.

The Board of Directors may be convened at any time, provided that all members are notified. It shall meet with the presence of one more than half of its total number of members. Decisions shall be taken by an absolute majority of the total number of members attending the meeting.

In the event of a vacancy in the full membership of the Board of Directors due to resignation or other reasons, the substitute members must be called to office in the order of the number of votes they received at the General Assembly.

Duties and Powers of the Board of Directors

The Board of Directors shall perform the following.

1. To represent the Association or to authorise one or more of its own members in this respect,
2. To carry out transactions relating to income and expenditure accounts, and to prepare the budget for the next period and submit it to the General Assembly,
3. To prepare regulations concerning the work of the Association and submit them to the General Assembly for approval,
4. With the authority granted by the General Assembly, to purchase immovable property, to sell movable and immovable property belonging to the Association, to conclude lease agreements, and to have pledges, mortgages or rights in rem established in favour of the Association,
5. To arrange for the opening of representative offices in places deemed necessary,
6. To implement the decisions taken at the General Assembly,
7. At the end of each year of activity, to draw up the operating account statement, or the balance sheet and income statement, of the Association, together with a report explaining the work of the Board of Directors, and to submit them to the General Assembly when it convenes,
8. To ensure the implementation of the budget,
9. To decide on the admission of members to the Association and on expulsion from membership,
10. To take and implement all kinds of decisions to achieve the purpose of the Association,
11. To perform the other duties and exercise the other powers conferred on it by the legislation.

Composition, Duties and Powers of the Supervisory Board

Article 11

The Supervisory Board shall be elected by the General Assembly and shall consist of three full members and three substitute members.

In the event of a vacancy in the full membership of the Supervisory Board due to resignation or other reasons, the substitute members must be called to office in the order of the number of votes they received at the General Assembly.

Duties and Powers of the Supervisory Board

The Supervisory Board shall audit, in accordance with the principles and procedures set out in the Bylaws of the Association and at intervals not exceeding one year, whether the Association operates in line with the purpose stated in its Bylaws and the fields of work stated to be pursued to achieve that purpose, and whether the books, accounts and records are kept in accordance with the legislation and the Bylaws of the Association, and shall submit the results of the audit in a report to the Board of Directors and, when it convenes, to the General Assembly.

The Supervisory Board shall convene the General Assembly when necessary.

Sources of Income of the Association

Article 12

The sources of income of the Association are listed below.

1. Membership Dues: An entrance fee and annual dues are collected from members. The General Assembly is authorised to increase or decrease these amounts.
2. Donations and contributions made to the Association by natural and legal persons of their own will,
3. Income derived from activities organised by the Association such as tea and dinner gatherings, excursions and entertainment, performances, concerts, sports competitions and conferences,
4. Income derived from the assets of the Association,
5. Donations and contributions to be collected in accordance with the provisions of the legislation on fundraising,
6. Earnings from commercial activities and competitions undertaken by the Association in order to secure the income it needs to achieve its purpose,
7. Other income.

Principles and Procedures of Bookkeeping of the Association and the Books to Be Kept

Article 13

Principles of Bookkeeping

Books shall be kept in the Association on the operating account basis. However, if the annual gross income exceeds the threshold specified in Article 31 of the Regulation on Associations, books shall be kept on the balance sheet basis starting from the following accounting period.

Where the balance sheet basis has been adopted, if income falls below the above-mentioned threshold in two consecutive accounting periods, the Association may return to the operating account basis as of the following year.

Books may be kept on the balance sheet basis by decision of the Board of Directors, irrespective of the above-mentioned threshold.

If a commercial enterprise of the Association is opened, books shall additionally be kept for that commercial enterprise in accordance with the provisions of the Tax Procedure Law.

Recording Procedure

The books and records of the Association shall be kept in accordance with the procedures and principles set out in the Regulation on Associations.

Books to Be Kept

The following books shall be kept in the Association.

• a) The books to be kept and the principles to be followed on the operating account basis are as follows:
  1. Decision Book: Decisions of the Board of Directors shall be entered in this book in order of date and number, and the decisions shall be signed at the bottom by the members attending the meeting.
  2. Membership Register: The identity details of those joining the Association as members and their dates of joining and leaving the Association shall be entered in this book. The entrance fees and annual dues paid by members may be entered in this book.
  3. Correspondence Register: Incoming and outgoing documents shall be recorded in this book with their date and serial number. The originals of incoming documents and the copies of outgoing documents shall be filed. Documents received or sent by electronic mail shall be kept by printing them out.
  4. Fixed Assets Register: The date and manner of acquisition of the fixed assets belonging to the Association, the places where they are used or to which they are given, and the removal from the records of those that have completed their useful life shall be entered in this book.
  5. Operating Account Book: Income received and expenditure made on behalf of the Association shall be entered in this book clearly and in an orderly manner.
  6. Receipt Register: The series and serial numbers of receipts, the names, surnames and signatures of those who receive and return these receipts, and the dates on which they received and returned them shall be entered in this book.
• b) The books to be kept and the principles to be followed on the balance sheet basis are as follows:
  1. The books listed in sub-paragraphs 1, 2, 3 and 6 of paragraph (a) shall also be kept where books are kept on the balance sheet basis.
  2. Journal, General Ledger and Inventory Book: The procedure for keeping these books and the manner of recording shall be in accordance with the Tax Procedure Law and the General Communiqués on the Application of the Accounting System published by the Ministry of Finance on the basis of the authority conferred on it by that Law.

Certification of Books

The books that the Association is required to keep shall be certified by the provincial directorate of associations or by a notary public before they are put into use. These books shall continue to be used until their pages are exhausted, and no interim certification of the books shall be made. However, books kept on the balance sheet basis and books with form or continuous-form pages must be re-certified every year, in the last month preceding the year in which they will be used.

Preparation of the Income Statement and Balance Sheet

Where records are kept on the operating account basis, an “Operating Account Statement” (as specified in Annex 16 of the Regulation on Associations) shall be drawn up at the end of each year (31 December). Where books are kept on the balance sheet basis, a balance sheet and income statement shall be drawn up at the end of each year (31 December) on the basis of the General Communiqués on the Application of the Accounting System published by the Ministry of Finance.

Income and Expenditure Transactions of the Association

Article 14

Income and Expenditure Documents

The income of the Association shall be collected with a “Receipt” (a sample of which is given in Annex 17 of the Regulation on Associations). Where the income of the Association is collected through banks, documents issued by the bank such as payment slips or account statements shall replace the receipt.

The expenditure of the Association shall be made with expenditure documents such as invoices, retail sales receipts and self-employment receipts. However, for payments of the Association falling within the scope of Article 94 of the Income Tax Law, an expense voucher shall be issued in accordance with the provisions of the Tax Procedure Law, and for payments not falling within that scope either, an “Expense Receipt” (a sample of which is given in Annex 13 of the Regulation on Associations) shall be issued.

Free-of-charge deliveries of goods and services to be made by the Association to persons, institutions or organisations shall be made with an “In-Kind Aid Delivery Document” (a sample of which is given in Annex 14 of the Regulation on Associations). Free-of-charge deliveries of goods and services to be made to the Association by persons, institutions or organisations shall be accepted with an “In-Kind Donation Receipt” (a sample of which is given in Annex 15 of the Regulation on Associations).

Receipts

The “Receipts” to be used in collecting the income of the Association shall be printed by a printing house (in the form and size shown in Annex 17 of the Regulation on Associations) by decision of the Board of Directors.

In matters relating to the printing and checking of receipts, their collection from the printing house, their entry in the register, their handover between the former and the new treasurer, and the use of these receipts and the delivery of the income collected by the person or persons who will collect income on behalf of the Association with receipts, action shall be taken in accordance with the relevant provisions of the Regulation on Associations.

Certificate of Authority

The person or persons who will collect income on behalf of the Association shall be determined by decision of the Board of Directors, with the period of authority also being specified. A “Certificate of Authority” (a sample of which is given in Annex 19 of the Regulation on Associations), containing the full identity, signature and photographs of the persons who will collect income, shall be issued by the Association in three copies and approved by the Chair of the Board of Directors of the Association. One copy of each certificate of authority shall be submitted to the associations units. Changes relating to the certificate of authority shall be notified by the Chair of the Board of Directors to the associations unit within fifteen days.

The persons who will collect income on behalf of the Association may begin collecting income only after a copy of the certificate of authority issued in their name has been submitted to the associations unit.

In matters concerning the use, renewal and return of the certificate of authority and other matters, action shall be taken in accordance with the relevant provisions of the Regulation on Associations.

Retention Period of Income and Expenditure Documents

Excluding the books, the receipts, expenditure documents and other documents used by the Association shall be retained for 5 years in accordance with the numbering and date order in the books in which they are recorded, without prejudice to the periods specified in special laws.

Submission of the Declaration

Article 15

The “Association Declaration” (set out in Annex 21 of the Regulation on Associations) concerning the activities of the Association in the preceding year and the year-end results of its income and expenditure transactions shall be completed by the Board of Directors of the Association and submitted by the Chair of the Association to the local chief administrative authority within the first four months of each calendar year.

Notification Obligation

Article 16

Notifications to Be Made to the Chief Administrative Authority

General Assembly Results Notification

Within thirty days following ordinary or extraordinary General Assembly meetings, the “General Assembly Results Notification” (set out in Annex 3 of the Regulation on Associations), listing the full and substitute members elected to the Board of Directors, the Supervisory Board and other organs, together with its annexes, shall be notified by the Chair of the Board of Directors to the chief administrative authority.

The following shall be attached to the General Assembly results notification:

1. A copy of the minutes of the General Assembly meeting signed by the chair of the presiding committee, the vice-chairs and the secretary,
2. If the Bylaws have been amended, the new and former versions of the amended articles of the Bylaws, together with a copy of the latest version of the Bylaws of the Association, each page of which has been signed by the Board of Directors.

Notification of Immovable Property

Immovable property acquired by the Association shall be notified to the chief administrative authority within thirty days of its registration in the land registry by completing the “Immovable Property Notification” (set out in Annex 26 of the Regulation on Associations).

Notification of Receipt of Aid from Abroad

Where the Association is to receive aid from abroad, notification shall be made to the chief administrative authority, before the aid is received, by completing in two copies the “Notification of Receipt of Aid from Abroad” (specified in Annex 4 of the Regulation on Associations).

A copy of the decision of the Board of Directors on receiving aid from abroad, any protocol, contract and similar documents drawn up in this regard, and a copy of the payment slip, statement or similar document relating to the account to which the aid was transferred shall also be attached to the notification form.

Cash aid must be received through banks, and the notification requirement must be fulfilled before it is used.

Notification Concerning Joint Projects Carried Out with Public Institutions and Organisations

A copy of the protocol and of the project concerning joint projects carried out by the Association with public institutions and organisations on matters relating to its field of duty shall be attached to the “Project Notification” (shown in Annex 23 of the Regulation on Associations) and submitted to the governorship of the place where the seat of the Association is located within one month following the date of the protocol.

Notification of Changes

A change in the domicile of the Association shall be notified by completing the “Notification of Change of Domicile” (specified in Annex 24 of the Regulation on Associations), and changes in the organs of the Association other than at a General Assembly meeting shall be notified by completing the “Notification of Change in the Organs of the Association” (specified in Annex 25 of the Regulation on Associations), to the chief administrative authority within thirty days following the change.

Amendments made to the Bylaws of the Association shall also be notified to the chief administrative authority, as an annex to the General Assembly results notification, within thirty days following the General Assembly meeting at which the amendment of the Bylaws was made.

Internal Audit of the Association

Article 17

Internal audits may be carried out in the Association by the General Assembly, the Board of Directors or the Supervisory Board, and audits may also be commissioned from independent audit firms. The fact that an audit has been carried out by the General Assembly, the Board of Directors or independent audit firms does not remove the obligation of the Supervisory Board.

The audit of the Association shall be carried out by the Supervisory Board at least once a year. The General Assembly or the Board of Directors may carry out audits or commission audits from independent audit firms where deemed necessary.

Borrowing Procedures of the Association

Article 18

The Association may borrow by decision of the Board of Directors where needed in order to achieve its purpose and carry out its activities. Such borrowing may be in the form of purchases of goods and services on credit or may be made in cash. However, such borrowing may not be made in amounts that cannot be covered by the income sources of the Association or of a nature that would put the Association in payment difficulty.

Procedure for Amending the Bylaws

Article 19

The Bylaws may be amended by decision of the General Assembly.

For the Bylaws to be amended at the General Assembly, the attendance of a 2/3 majority of the members entitled to attend the General Assembly is required. If the meeting is postponed for lack of a quorum, no quorum shall be required at the second meeting. However, the number of members attending that meeting may not be less than twice the total number of members of the Board of Directors and the Supervisory Board.

The majority required for a decision to amend the Bylaws is 2/3 of the votes of the members attending the meeting who are entitled to vote. Voting on the amendment of the Bylaws at the General Assembly shall be by open vote.

Dissolution of the Association and Liquidation of Its Assets

Article 20

The General Assembly may decide at any time to dissolve the Association.

For the matter of dissolution to be discussed at the General Assembly, the attendance of a 2/3 majority of the members entitled to attend the General Assembly is required. If the meeting is postponed for lack of a quorum, no quorum shall be required at the second meeting. However, the number of members attending that meeting may not be less than twice the total number of members of the Board of Directors and the Supervisory Board.

The majority required for a decision on dissolution is 2/3 of the votes of the members attending the meeting who are entitled to vote. Voting on the dissolution decision at the General Assembly shall be by open vote.

Liquidation Procedures

When a decision on dissolution is taken by the General Assembly, the liquidation of the money, property and rights of the Association shall be carried out by a liquidation committee consisting of the members of the last Board of Directors. These procedures shall commence on the date on which the General Assembly decision on dissolution is taken or on which the automatic termination becomes final. During the liquidation period, the phrase “In Liquidation” shall be used before the name of the Association in all transactions.

The liquidation committee is charged and authorised to complete, from beginning to end and in accordance with the legislation, the procedures for liquidating the money, property and rights of the Association. This committee shall first examine the accounts of the Association. During the examination, the books, receipts, expenditure documents, land registry and bank records and other documents of the Association shall be identified, and its assets and liabilities shall be recorded in minutes. During the liquidation procedures, the creditors of the Association shall be invited to come forward and, if any, its assets shall be converted into cash and paid to the creditors. If the Association is a creditor, its receivables shall be collected. All money, property and rights remaining after the collection of receivables and the payment of debts shall be transferred to the place determined by the General Assembly. If no recipient has been determined by the General Assembly, they shall be transferred to the association in the province where the Association is located whose purpose is closest to that of the Association and which has the largest number of members on the date of dissolution.

All transactions relating to the liquidation shall be shown in the liquidation minutes, and the liquidation procedures shall be completed within three months, excluding additional periods granted by the chief administrative authorities on the basis of just cause.

Following the completion of the liquidation and transfer procedures for the money, property and rights of the Association, the liquidation committee must notify the situation in writing, within seven days, to the chief administrative authority of the place where the seat of the Association is located, and must attach the liquidation minutes to that letter.

The members of the last Board of Directors, in their capacity as the liquidation committee, are responsible for retaining the books and documents of the Association. This duty may also be assigned to one member of the Board of Directors. The retention period for these books and documents is five years.

Absence of Provisions

Article 21

In matters not specified in these Bylaws, the provisions concerning associations of the Law on Associations, the Turkish Civil Code, the Regulation on Associations issued with reference to these laws, and other relevant legislation shall apply.

Provisional Article 1

The members of the provisional Board of Directors who will represent the Association and carry out the business and transactions relating to the Association until the organs of the Association are formed at the first General Assembly are set out below.

These Bylaws consist of 21 (twenty-one) articles and 1 (one) provisional article.