Association income shall be collected in return for a “Receipt Document” a sample of which is given in the Associations Regulation. In the event that association income is collected through banks, the receipt or bank statement issued by the bank shall serve as Receipt Document. The sources of income of the Association are as follows:

a. Dues and donations by members

b. Income from seminars, conferences, meetings, contests and publications by the Association

c. Income from projects, research and consultancy services provided by the Association

d. Income from assets and economic enterprises of the Association

e. Other donations and financial support

f. Local Administrative Authority shall be informed of the donations, support or project income of the Association from natural or legal persons abroad within statutory periods following the date of reception of such income.

The expenses of the Association shall be incurred by expense documents such as invoices, retail sales slip, self-employed invoices or cashier slips. However, for payments made by the Association within the scope of Article 94 of the Income Tax Act, expense slips shall be issued in accordance with the provisions of the Tax Procedures Act and for other payments, an “Expense Receipt” shall be issued.

Delivery of free of charge goods and services to individuals, organizations or institutions shall be made by the Association in return for a “Donation in Kind Delivery Certificate”, a sample of which is given in the Associations Regulation. Delivery of free of charge goods and services to the Association by individuals, organizations or institutions shall be received in return for a “Donation in Kind Receipt Certificate”.