Internal Regulation

Internal Regulation

NAME AND HEADQUARTERS OF THE FEDERATION 
Article 1- Name: "Federation of Women's Associations of Turkey"
The abbreviated name of the Federation is TKDF. The Federation headquarters is in Ankara.
THE PURPOSE OF THE FEDERATION:
Article 2- The purpose of the Federation is to provide coordination between voluntary women's organizations that embrace the secular and Democratic Republic in line with principles and revolutions of Atatürk.
For this purpose; 
a-Contributing to the activation and development of civil society activities for women's political, social, economic, and cultural development;
b- To work to build the political, economic, social, and cultural status of women and to ensure cooperation and solidarity in this regard;
c- Seeking ways to utilize women’s labour force and work towards its realization;
d- Ensuring that the child is raised as a beneficial and happy individual for the society by educating and enlightening the mother for the mother and child to be developed economically, socially, and culturally;
e- Cooperating among women in political, friendship, culture, arts and social fields;
f- Providing necessary opportunities and granting scholarships to successful university students with limited financial means;
g- Providing the necessary assistance to elderly, orphan, disabled, and poor women;
h- Carrying out international activities, becoming a member of non-governmental organizations or federations abroad and collaborating or cooperating with these organizations on project basis;
i- Organizing national or international meetings, conferences, seminars, and panels;
j- Conducting or having conducted publications, surveys, contests, sociological examinations, scientific research, and similar studies;
k- Establishing commissions on various issues and mobilizing experts who are not members of the association or benefiting from them as consultants due to their knowledge and experience;
l-Establishing a foundation, establishing a confederation, or participating in an established confederation, if deemed necessary for the realization of the purpose, establishing facilities that federations can establish with permission;
m- If deemed necessary for the realization of the purpose, without prejudice to the provisions of the Law No. 5072 on the Relationships of Associations and Foundations with Public Institutions and Organizations, carrying out joint projects with public institutions and organizations;
n- Launching a representative office in order to carry out the activities of the Federation, where deemed necessary;
o- Creating platforms to achieve a common purpose with other federations or foundations, unions and similar non-governmental organizations in areas that are related to the purpose of the Federation and are not prohibited by law.
p- Carrying out other activities permitted by law to achieve the purpose.
TO BECOME A MEMBER OF THE FEDERATION, ENDING MEMBERSHIP AND EXPULSION FROM MEMBERSHIP 
Article 3-  
A -BECOMING A MEMBER
a- Women Associations, which adopt the aims and principles of the Federation and agree to work in this direction, meet the conditions stipulated by the legislation and have decided to become a member of the Federation during their General Assembly, make a written application to the Federation’s Board of Directors in order to become a member of the Federation. 
b-The membership application made in writing to the Federation Presidency is decided by the Federation's Board of Directors as acceptance or rejection of the membership request within a maximum of thirty days (30) and the result is notified to the applicant in writing. The member whose application has been accepted is registered in the member registry upon the payment of the membership fee within 15 days as of the written notification of the acceptance of membership.
c- Associations that are members of the Federation have equal rights.
d- Associations that are members of the Federation must pay the entrance and annual fees determined by the Federation's Ordinary General Assembly each semester.
B –ENDING MEMBERSHIP;
— Member associations always have the right to leave the Federation, provided that they notify this in writing.
The ending procedures are deemed to have been concluded as soon as the request of the member association to leave the membership reaches the Federation Board of Directors.  Leaving membership does not end the accumulated debts of the member association to the Federation. 
C- EXPULSION FROM MEMBERSHIP 
—Situations that require dismissal from Federation membership.
 a-Working against the Federation and its purposes
b-Continuously avoiding given tasks 
c-Failure to pay the membership fee within 6 months despite written warnings    
d-Failure to comply with the decisions made by the Federation bodies
e-Having lost the conditions to become a member
In the event that any of the situations listed above is detected, the member is removed from the membership by the decision of the board of directors.
Those who have been dismissed from membership of the Federation have the right to appeal to the General Assembly claiming that there is no justified reason in this decision of expulsion. The General Assembly makes the final decision on expulsion from membership. 
Those who leave or are expelled from the Federation are removed from the member register and cannot claim rights in the assets of the Federation.
FEDERATION BODIES
Article 4-The bodies of the Federation are mentioned below.
1-General Assembly, 

2-Board of Directors,

3-Supervisory Board
Apart from these main bodies, commissions can be established in cases where it is deemed necessary for the Federation to carry out its activities by a decision of the Board of Directors. These commissions are responsible to the Board of Directors in their work.
Establishment Form, Meeting Time, Call and Meeting Procedure of the Federation General Assembly
Article 5-The General Assembly is the most authorized decision-making body of the Federation.
The General Assembly meets;
a-ordinarily at the time set out in this internal regulation,
b-extraordinarily in cases deemed necessary by the supervisory board or upon the written request of one fifth of the Federation delegates in thirty days.
The ordinary general assembly convenes every 2 years, in JANUARY, on the day, place and time to be determined by the Board of Directors. 
The general assembly is called to meet by the board of directors.
If the board of directors does not call the general assembly to meet, upon the application of one of the members, judge of peace appoints three members to convene the general assembly.
General Assembly consists of 4 delegates elected for the relevant administration period from the Board, Permanent Members of Supervisory Boards, Presidents of Associations, General Assemblies of Associations.
General Assembly delegates have only one vote. Voting by proxy is not permitted.
Associations holding the General Assembly meeting within thirty (30) days at the latest;
are obliged to submit the working reports and the list of delegates to attend the General Assembly to the Federation Board of Directors. However, this list must have been submitted at least 30 days before the Federation Ordinary General Assembly.
CALL PROCEDURE
The Board of Directors arranges the delegates who have the right to participate in the General Assembly according to the Federation's internal regulation. Delegates entitled to attend the General Assembly are called to meet at least fifteen days in advance by announcing the date, time, place, and agenda in a newspaper or notifying them in writing or by e-mail. In this call, the day, time, and place of the second meeting are also stated, in the event that meeting would not be able to be held due to the lack of majority. The time between the first meeting and the second meeting cannot be less than seven days and more than sixty days.
If the meeting is adjourned for any reason other than lack of majority, this situation is announced to the members in accordance with the procedure of the call of first meeting, stating the reasons for adjournment. 
The second meeting must be held within six months at the latest from the date of adjournment. The members are called to the second meeting in accordance with the principles stated in the first paragraph.
The General Assembly meeting cannot be adjourned more than once.
MEETING PROCEDURE
The General Assembly convenes with the participation of the absolute majority of the delegates who have the right to participate, and with the participation of two thirds in case of a change in the statute and dissolution of the Federation. In case the meeting is postponed due to lack of majority, majority is not required in the second meeting. However, the number of members attending this meeting cannot be less than twice the total number of members of the board of directors and supervisors.
The list of delegates entitled to attend the general assembly is made available at the meeting place. Identity documents issued by the official authorities of the members who will enter the meeting place are checked by the members of the board of directors or the officers to be assigned by the board of directors. Members enter the meeting place by signing the area near their names in the list prepared by the board of directors.
If the quorum for the meeting is met, the situation is determined with a minute and the meeting is opened by the chairperson of the board of directors or one of the board members to be appointed by the chair. If the meeting quorum cannot be met, a meeting minutes is drawn up by the board of directors.
After the opening, a council committee is formed by electing a chairperson and a sufficient number of vice chairpersons and clerks to lead the meeting.
In voting for the election of the bodies of the Federation, the voting delegates must present their id to the council committee and sign their names in the participant list. 
The moderation and security of the meeting is of the responsibility to the chairperson of the council. 
In the general assembly, only the items on the agenda are discussed. However, it is obligatory to include the issues requested in writing by one tenth of the members participating in the meeting to the agenda. 
Each member has one voting right in the general assembly; the member must cast their vote in person. 
The topics discussed and the decisions taken at the meeting are written in a minute and signed together by the chairperson of the council and the clerks.  At the end of the meeting, the minutes and other documents are delivered to the chairperson of the board of directors. The chairperson of the board of directors is responsible for protecting these documents and submitting them to the newly elected board of directors within seven days. 
Voting and Decision-Making Procedures and Methods of the General Assembly
Article 6- In the General Assembly, unless otherwise resolved, the elections of the members of the Board of Directors and the Supervisory Board are voted on by secret ballot, and decisions on other matters are openly voted. Secret votes are the votes that are collected by casting the papers or ballot papers sealed by the chairperson of the meeting into an empty box after the members have duly performed what is required and determined by making an open count after the end of the voting.
In open voting, the method specified by the chairperson of the General Assembly is applied. 
General Assembly decisions are taken by the absolute majority of the members attending the meeting. Decisions to change the internal regulation and dissolution of the Federation can only be taken with the two-thirds majority of the members attending the meeting.
Duties and Powers of the General Assembly
Article 7- The issues written below are discussed and resolved by the General Assembly.    
a-Federation elects its President by secret ballot. Each association that is a member of the Federation can nominate one of its own members. The President, who has served two consecutive terms, cannot be elected again.   
b- Except for the chairperson, it elects 10 permanent and 10 substitute members for the Board of Directors, and 3 permanent and 3 substitute members for the Supervisory Board by secret ballot.
c-Changes the internal regulation of Federation. Its regulation can be changed by two third majority of the members attending the General Assembly.
d-Discussion of the reports of the board and supervisory board and acquittal of the board of directors,
e-Discussing and approving the budget prepared by the Board of Directors as it is or by changing it,
f-Authorizing the board of directors for the purchase of immovable properties required for the Federation or for the sale of existing immovable properties,
g-Reviewing the regulations prepared by the Board of Directors regarding the Federation's activities and approving them as they are or by amending them,
h-Decisions of the Federation to join and leave a Confederation, 
i- Identification of the entry and annual fees to be paid by the Federation’s member associations.
i-Dissolution of the Federation
j-Reviewing and decision of other recommendations of the Board of Directors,
k-Fulfilment of other duties specified by the General Assembly in the legislation.
The General Assembly oversees other bodies of the Federation and can always dismiss them for justifiable reasons.
The General Assembly makes the final decision on the removal of the membership. 
As the most authorized body of the Federation, it carries out the works that have not been assigned to another body of the Federation and uses its powers.
ORGANIZATION, DUTIES AND AUTHORITIES OF THE BOARD OF DIRECTORS
Article 8-The Board of Directors is elected by the general assembly by secret vote as 10 permanent and 10 substitute members. 
In its first meeting after the election, the Board of Directors determines the Deputy President, the Secretary General, the Deputy Secretary General, and the Accountant.  The President of the Federation and the Deputy President cannot be from the same association.
The Board of Directors may be called for a meeting at any time, provided that all members are notified. It meets with the participation of one more than half of the total number of members. Decisions are taken with the absolute majority of the total number of members attending the meeting. 
In case of a vacancy due to resignation or other reasons from the permanent membership of the Board of Directors, it is obligatory to call the substitute members for duty according to the order of the majority of the votes they received in the general assembly. 
DUTIES AND POWERS OF THE BOARD OF DIRECTORS 
The Board of Directors fulfils the following duties.
1-Representing the Federation or authorizing one or more of its members in this regard,
2-Carrying out transactions regarding income and expense accounts and preparing the budget for the next period and submitting it to the general assembly,
3-Preparing the regulations related to the activities of the Federation and submitting them to the approval of the general assembly.
4-Purchasing immovable property with the authority given by the General Assembly, selling movable and immovable properties belonging to the Federation, having buildings or facilities built, making a lease agreement, establishing pledged mortgages or real rights in favour of the Federation,
5-Deciding to open a representative office within the country or abroad, when deemed necessary;
6-Implementing the decisions taken in the General Assembly,
7-At the end of each activity year, preparing the Federation's business account table or balance sheet and income statement and the report explaining the work of the board of directors, presenting it to the general assembly when it convenes,
8- Ensuring the implementation of the budget,
9-Deciding whether to recruit/dismiss the members to/from the Federation.
10-Taking and implementing all kinds of decisions in order to realize the purpose of the Federation,
11-To perform other duties assigned to it by the legislation and to use the powers,
12- If the president does not fulfil their powers and duties without any excuse or has serious evidence that the president has abused their duty and qualification, it calls the general assembly to an extraordinary general assembly meeting within 15 days.
13-Establishing commissions
ORGANIZATION, DUTIES AND AUTHORITIES OF THE SUPERVISORY BOARD
Article 9-The Supervisory Board is elected by secret vote in the General Assembly as three (3) permanent and three (3) substitute members. The member receiving the highest number of the votes becomes the Chairperson of the Supervisory Board.
In case of a vacancy due to resignation or other reasons from the permanent membership of the Supervisory Board, it is obligatory to call the substitute members for duty according to the order of the majority of the votes they received in the general assembly.
DUTIES AND POWERS OF THE SUPERVISORY BOARD
The Supervisory Board inspects whether the Federation operates in line with the work subjects specified to be carried out in order to realize the purpose and purpose indicated in its regulation, whether the books, accounts and records are kept in accordance with the legislation and the Federation's regulation, according to the principles and procedures determined in the Federation's regulation and at intervals not exceeding one year, and it submits the audit results to the board of directors in a report and to the general assembly when it convenes. 
Supervisory Board calls the general assembly to a meeting if necessary. 
SOURCES OF INCOME OF THE FEDERATION 
Article 10- The income sources of the Federation are listed below.
1-Member Fee: The entrance fee and the annual fee determined by the General Assembly as the membership fee collected from the members, 
2- Voluntary donations and aids made by real and legal persons to the association.
3-Revenues from tea and dinner meetings, excursions and entertainment, representation, concert, charity, theatre, sports competition, conference etc. activities organized by the Federation,
4-Income from the assets of the Federation,
5-Donations and aids to be collected in accordance with the provisions of the legislation on fundraising,
6-Incomes obtained from the commercial activities that the Federation undertakes in order to obtain the income it needs to achieve its purpose,
7-Other incomes.
FEDERATION BOOKKEEPING PRINCIPLES AND PROCEDURES AND BOOKS TO BE KEPT 
Article 11-Bookkeeping principles;
In the Federation, the book is kept on the basis of the business account. However, in case the annual gross income exceeds 500,000 TRY for the year 2005, the book is kept on the basis of balance sheet starting from the following accounting period. 
In case of switching to the balance sheet basis, if the limit is below the above-mentioned limit in two consecutive accounting periods, the business account principle can be returned from the following year. 
Regardless of the limit stated above, a book can be kept on the basis of the balance sheet with the decision of the board of directors.
In case of establishing a commercial enterprise of the Federation, a separate book is kept for this commercial enterprise in accordance with the provisions of the Tax Procedure Law.
Recording Procedure
The books and records of the Federation are kept in accordance with the procedures and principles specified in the Regulation of Associations. 
Books to Keep
The following books are kept in the Federation.
a) The books to be kept on the basis of the business account and the principles to be followed are as follows:
1-Decision Book: The decisions of the board of directors are written in this book in the order of date and number, and the decisions are signed by the members attending six meetings.
2-Member Registry: Identity information, entry and leave dates of the associations entering the association as a member are recorded in this book. Entry and annual fees paid by member associations can be recorded in this book.
3-Document Registry: Incoming and outgoing documents are recorded in this book with their date and sequence number. The originals of the incoming document and copies of the outgoing document are filed. Documents received or sent via e-mail are archived by printing them. 
4-Fixture Book: The date and form of acquisition of the fixtures belonging to the Federation, the places where they are used or given, and the deregistration of those who have expired are recorded in this book. 
5-Business Account Book: Incomes and expenses made on behalf of the Federation are clearly and regularly recorded in this book.
6-Receipt Document Registry: The serial and sequence numbers of the receipt documents, the names, surnames and signatures of recipients and returnees of these documents and the dates they received and returned are recorded in this book. 
b) The books to be kept on the basis of the balance sheet and the principles to be followed are as follows:
1- The books recorded in sub-paragraphs 1, 2, 3 and 6 of paragraph (a) are also kept in case of bookkeeping on the basis of the balance sheet.
2-General Journal, General Ledger, and Inventory Book: The method of keeping and recording these books is done in accordance with the Tax Procedure Law and the Accounting System Application General Communiqués issued pursuant to the authority granted by this Law to the Ministry of Finance.
Approval of Books
The books that must be kept in the Federation are certified by the Provincial Directorate of Associations or by a notary before starting to use them. The use of these books is continued until the pages are finished and the books are not intermediately recessed. However, the books kept on the basis of the balance sheet and the books with form or continuous form sheets must be recessed in the last month every year preceding the year in which they will be used.
Income Statement and Balance Sheet Regulation
In case of keeping records on the basis of business account principle, "Business Account Table" (specified in the Annex-16 of Regulation on Associations) is issued at the end of the year (December 31). In case of bookkeeping on the basis of balance sheet, balance sheet and income statement are issued at the end of the year (31 December) based on the General Communiqués on Accounting System Application published by the Ministry of Finance.
INCOME AND EXPENSE TRANSACTIONS OF THE FEDERATION
Article 12-INCOME AND EXPENSE DOCUMENTS 
Federation revenues are collected with a "Certificate of Receipt" (whose sample is available in the Annex-17 Regulation on Associations). In case of collection of the Federation revenues through banks, documents such as a receipt or account statement issued by the bank substitute a receipt.
Federation expenses are made with expenditure documents such as invoice, retail sales receipt, self-employment receipt. However, an expense sheet according to the provisions of the Tax Procedure Law for the payments of the Federation within the scope of Article 94 of the Income Tax Law, and an "Expense Receipt" for payments not included in this scope (included in the Annex-13 of Regulation on Associations) are issued.
Free delivery of goods and services to be made by the Federation to individuals, institutions or organizations is made along with the "In-Kind Aid Delivery Document" (whose sample is found in the Annex-14 of Regulation on Associations). Free delivery of goods and services to be made by individuals, institutions or organizations to the association is accepted with the "In-Kind Donation Receipt Document" (whose sample is included in the Annex-15 of Regulation on Associations).
Receipt Documents
The "Receipt Documents" (in the form and size provided in the Annex-17 of Regulation on Associations) to be used in the collection of the Federation's income are printed by a printing house upon the decision of the board of directors. 
The issues related to the printing and control of the receipt documents, their receipt from the printing house, their registration in the book, the handover between the old and new accountants and the receipt document and the use of these receipt documents by the person or persons who will collect income on behalf of the Federation shall be handled according to the relevant provisions of the Regulation of the Federation.
Authorization Document
The person or persons who will collect income on behalf of the Federation shall be identified by the decision of the board of directors, by indicating the authorization period. The "Authorization Document" containing the clear identity, signature and photographs of the persons who will collect the income (whose sample is included in the Annex-19 of Regulation on Associations) is issued in three copies by the Federation and approved by the chairperson of the board of directors of the Federation. One copy of the documents of authorization is submitted to the Directorate for Associations. Changes regarding the authorization document are notified to the unit for associations within fifteen days by the chairperson of the board of directors. 
Persons who will collect income on behalf of the Federation can only start to collect income after a copy of the authorization documents issued in their name is delivered to the unit for Associations.
The use, renewal, return and other matters of the authorization document shall be in accordance with the relevant provisions of the Regulation on Associations.
Archiving Period of Income and Expense Documents;
Except for the books, the receipt documents, expenditure documents and other documents used by the Federation are kept for 5 years in accordance with the number and date order in the books they are recorded, without prejudice to the periods specified in special laws. 
ISSUING DECLARATIONS:
The "Association Declaration" (provided in the Annex-21 of Regulation on Associations) regarding the activities of the Federation for the previous year and the conclusions of the income and expenditure transactions as of the end of the year, is filled by the Federation Board of Directors and submitted to the local state administration by the president of the Federation within the first four months of each calendar year. 
NOTIFICATION OBLIGATION    
Article 14- Notifications to be made to the state administration;
General Assembly Result Notification
Within thirty days following the ordinary or extraordinary general assembly meetings, the "General Assembly Result Notification" and its annexes (provided in Annex-3 of the Associations Regulation) including the permanent and substitute members elected to the boards of directors and supervisory boards and other organs are notified to the local state administration by the chairperson of the board of directors:
Following documents are attached to the General Assembly Result Notification:
1-A copy of the minutes of the general assembly meeting signed by the chairperson, vice chairperson and clerk,
2-In the event that the regulation has been amended, a copy of the new and old versions of the amended articles of the regulation and each page of the final version of the Federation's internal regulation signed by the board of directors are attached.
Declaration of Immovables
Immovables acquired by the Federation shall be notified to the local state administration by filling out the "Immovable Property Declaration" (provided in the Annex-26 of Regulation Associations) within thirty days from the registration to the land registry office. 
Notice for Receiving Assistance From Abroad
In the event that assistance is to be received from abroad by the Federation, the Federation fills out the "Notice for Receiving Assistance from Abroad" in two copies (provided in Annex-4 of the Regulation on Associations) before receiving the assistance and notifies the local authority.
A copy of the decision of the board of directors regarding receiving assistance from abroad, protocols, contracts and similar documents issued in this regard if any, and a copy of the receipt, additional and similar documents related to the account to which the assistance is transferred are also attached to the notification form.
It is obligatory to receive the financial assistance through banks and to meet the notification requirement before the assistance is used.
Notification regarding Joint Projects Carried Out in Cooperation with Public Institutions and Organizations
The protocol and the sample of the project regarding the joint projects carried out in cooperation with the public institutions and organizations on issues related to the field of duty of the Federation is annexed to the "Project Notification" (provided in Annex-23 of the Regulation on Associations) and submitted to the governorship of the province where the Federation headquarters is located within one month following the protocol date.
Notification of Changes
The change in the residence of the Federation is notified by filling the "Residence Change Notification" (specified in Annex-24 of the Regulation on Associations) and changes occurring in the bodies of the Federation other than the general assembly meeting by filling the "Notification of Change in Association Bodies" (specified in Annex-25 of the Regulation on Associations) to the local authority within thirty days following the change. 
Amendments made in the regulation of the Federation are also notified as an  attachment to the general assembly result notification to the local authority within thirty days following the general assembly meeting in which the internal regulation was amended.
INTERNAL AUDIT OF THE FEDERATION 
Article 15- Internal audit can be carried out in the Federation by the General Assembly, the Board of Directors, or the Supervisory Board, as well as by independent audit organizations. The fact that an audit is carried out by the general assembly, board of directors or independent audit organizations does not eliminate the obligation of the supervisory board.
The audit of the Federation is carried out by the supervisory board no later than once a year. Independent audit organizations can make audits.
BORROWING PROCEDURES OF THE FEDERATION    
Article 16- The Federation may make a debt if required to realize its purpose and carry out its activities by the decision of the board of directors. This borrowing can be made in cash as well as in the purchase of goods and services on credit. However, this borrowing cannot be made in amounts that cannot be covered by the income sources of the Federation and in a way that causes the Federation to have payment difficulty. 
METHODS TO CHANGE THE INTERNAL REGULATION
Article 17- The amendment of the Regulation can be made by the decision of the General Assembly.
A 2/3 majority of the members who have the right to participate in the General Assembly is required in order to amend the Regulation in the General Assembly. In case the meeting is postponed due to lack of majority, majority is not required in the second meeting. However, the number of members attending this meeting cannot be less than twice of the total number of the members of the Board of Directors and Supervisory Board. 
The majority of the decision required for the amendment of the regulation is 2/3 of the votes of the members attending the meeting. In the General Assembly, amendment of the regulation is voted openly.
Article 18 PUBLISHING A NOTICE 
No written notification can be made without the decision of the Federation's Board of Directors. In the notice to be published; the names, surnames and signatures of the chairperson and members of the Board of Directors participating to the decision-making must be present.
METHODS OF DISSOLUTION OF THE FEDERATION AND LIQUIDATION OF ASSETS 
Article 19- The General Assembly may always decide on the dissolution of the Federation. 
A 2/3 majority of the members who have the right to participate in the General Assembly is required in order to discuss the dissolution in the General Assembly. In case the meeting is postponed due to lack of majority, majority is not required in the second meeting. However, the number of members attending this meeting cannot be less than twice of the total number of the members of the Board of Directors and Supervisory Board.
The majority of the decision required for the dissolution decision is 2/3 of the votes of the members who attend the meeting and have the right to vote. In the General Assembly, the decision for dissolution is voted openly. 
Liquidation Procedures
When the decision for dissolution is taken by the General Assembly, the liquidation of money, goods and rights of the Federation is carried out by the liquidation board consisting of the members of the last board of directors. These procedures are initialized from the date when the decision of the general assembly for dissolution is taken or the self-dissolution is finalized. The term "The Federation of Women Associations of Turkey in Liquidation" is used on behalf of the Federation in all procedures during the liquidation period. 
The liquidation board is in charge and authorized to complete the liquidation procedures of the Federation's money, goods, and rights from beginning to the end in compliance with legislation. This board firstly reviews the accounts of the Federation. During the review, the books, receipts, expense documents, title deeds, bank records and other documents of the association are identified, and its assets and liabilities are recorded in a report. During the liquidation process, the creditors of the Federation are called and its assets, if any, are converted into cash and paid to the creditors. If the creditor is the Federation, the receivables are collected. After the collection of the receivables and the payment of the debts, all the remaining money, goods and rights are transferred to the place determined in the General Assembly. If the place to be transferred is not determined in the General Assembly, they are transferred to the association which shares the closest purpose and has the most number of members at the date of dissolution in the province where the Federation is located.
All transactions related to liquidation are provided in the liquidation report and the liquidation proceedings are completed within three months, except for the additional periods given by the local authorities on the basis of a just cause.
Following the completion of the liquidation and transfer procedures of the money, goods and rights of the Federation, the liquidation board must notify the local authority where the headquarters of the Federation is located with a letter within seven days and the liquidation report must be attached to this letter. 
The members of the last board of directors are responsible for archiving the books and documents of the Federation as the liquidation board. This task can also be assigned to a board member. These books and records must be kept for five years. 
LACK OF PROVISION
Article 20- The Law on Associations, the Turkish Civil Code, the Regulation on Associations that is issued in reference to these laws and the provisions of other relevant legislation on associations shall apply for matters not specified in this regulation.
Article 21 - This Internal Regulation consists of 20 (twenty) articles.

BOARD OF DIRECTORS

Canan GÜLLÜ                 President

Fatoş İNAL                      Deputy President

Fikriye TİRYAKİ              Secretary General

Handan ERBEN              Accountant 

Alev GÜNAL                    Member

Birten GÖKYAY               Member

Cahide AKSOY                Member

Müjde AVCIOĞLU            Member

Aydanur MURSAL            Member

Ülke İÇDEN                      Member