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<body lang=3DTR style=3D'tab-interval:35.4pt'>

<div class=3DSection1>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-right:-.1pt;text-align:=
center;
line-height:14.0pt;mso-line-height-rule:exactly;mso-outline-level:1'><span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;mso-no-proof:ye=
s'>T.C.<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-right:-.1pt;text-align:=
center;
line-height:14.0pt;mso-line-height-rule:exactly;mso-outline-level:1'><span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;mso-no-proof:ye=
s'>&#304;&Ccedil;&#304;&#350;LER&#304;
BAKANLI&#286;I<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-right:-.1pt;text-align:=
center;
line-height:14.0pt;mso-line-height-rule:exactly;tab-stops:36.85pt'><span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;mso-no-proof:ye=
s'>Dernekler
Dairesi Ba&#351;kanl&#305;&#287;&#305;<span style=3D'mso-bidi-font-weight:b=
old'><o:p></o:p></span></span></p>

<p class=3DMsoNormal style=3D'margin-right:-.05pt;tab-stops:36.0pt 45.0pt'>=
<span
style=3D'color:#333333;mso-bidi-font-weight:bold;mso-no-proof:yes'><o:p>&nb=
sp;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-right:-.05pt;tab-stops:36.0pt 45.0pt'>=
<span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;mso-bidi-font-w=
eight:
bold;mso-no-proof:yes'>Say&#305;<span style=3D'mso-tab-count:1'>&nbsp;&nbsp=
;&nbsp; </span>:<span
style=3D'mso-tab-count:1'> </span></span><span style=3D'font-size:10.0pt;
font-family:Verdana;color:#333333;mso-no-proof:yes'>B050DDB0000007/102<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span><span style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
 </span>..../09/2005<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;tab-stops:36.0pt 45.0pt'><=
span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333'>Konu<span
style=3D'mso-tab-count:1'>&nbsp;&nbsp; </span>: <span style=3D'mso-tab-coun=
t:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Platform</span><span
style=3D'color:#333333'><o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:4.0pt;margin-right:=
0cm;
margin-bottom:4.0pt;margin-left:0cm;text-align:center;line-height:14.0pt;
mso-line-height-rule:exactly'><span style=3D'font-size:10.0pt;font-family:V=
erdana;
color:#333333'>GENELGE 2005/102</span><span style=3D'color:#333333'><o:p></=
o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:4.0pt;margin-right:=
0cm;
margin-bottom:4.0pt;margin-left:0cm;text-align:center;line-height:14.0pt;
mso-line-height-rule:exactly'><span style=3D'font-size:10.0pt;font-family:V=
erdana;
color:#333333'>( D O S Y A )</span><span style=3D'color:#333333'><o:p></o:p=
></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:4.0pt;margin-right:=
-.05pt;
margin-bottom:4.0pt;margin-left:0cm;text-align:center;line-height:16.0pt;
mso-line-height-rule:exactly;mso-outline-level:1;tab-stops:36.85pt'><span
style=3D'color:#333333;mso-bidi-font-weight:bold;mso-no-proof:yes'><o:p>&nb=
sp;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-top:4.0pt;margin-right:-.05pt;margin-b=
ottom:
4.0pt;margin-left:0cm;text-align:justify;text-indent:36.0pt;line-height:16.=
0pt;
mso-line-height-rule:exactly;mso-outline-level:1'><span style=3D'font-size:=
10.0pt;
font-family:Verdana;color:#333333;mso-no-proof:yes'>Derneklerin olu&#351;tu=
rmak
istedikleri platformlara ili&#351;kin hususlarda
Bakanl&#305;&#287;&#305;m&#305;za intikal eden yaz&#305;lar &uuml;zerine, k=
onu
ile ilgili a&#351;a&#287;&#305;daki a&ccedil;&#305;klamalara ihtiya&ccedil;
duyulmu&#351;tur.<o:p></o:p></span></p>

<p style=3D'margin-top:4.0pt;margin-right:0cm;margin-bottom:4.0pt;margin-le=
ft:
0cm;text-align:justify;text-indent:36.0pt;line-height:14.0pt;mso-line-heigh=
t-rule:
exactly'><span style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;
mso-bidi-font-weight:bold;mso-no-proof:yes'>Bilindi&#287;i &uuml;zere 5253
say&#305;l&#305; Dernekler Kanunu&#8217;nun &#8220;Tan&#305;mlar&#8221;
ba&#351;l&#305;kl&#305; 2/f maddesinde p</span><span style=3D'font-size:10.=
0pt;
font-family:Verdana;color:#333333'>latformlar, derneklerin kendi
aralar&#305;nda veya vak&#305;f, sendika ve benzeri sivil toplum
kurulu&#351;lar&#305;yla ortak bir amac&#305; ger&ccedil;ekle&#351;tirmek
&uuml;zere giri&#351;im, hareket ve benzeri adlarla olu&#351;turduklar&#305;
t&uuml;zel ki&#351;ili&#287;i bulunmayan ge&ccedil;ici nitelikteki
birliktelikler olarak tan&#305;mlanm&#305;&#351;t&#305;r.<span
style=3D'mso-bidi-font-weight:bold;mso-no-proof:yes'><o:p></o:p></span></sp=
an></p>

<p style=3D'margin-top:4.0pt;margin-right:0cm;margin-bottom:4.0pt;margin-le=
ft:
0cm;text-align:justify;text-indent:36.0pt;line-height:14.0pt;mso-line-heigh=
t-rule:
exactly'><span style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;
mso-bidi-font-weight:bold;mso-no-proof:yes'>Ayn&#305; Kanun&#8217;un
&#8220;Platform olu&#351;turma&#8221; ba&#351;l&#305;kl&#305; 25. maddesi,
&#8220;&#8230;</span><span style=3D'font-size:10.0pt;font-family:Verdana;
color:#333333'>Platformlar, kanunlar&#305;n dernekler i&ccedil;in
yasaklad&#305;&#287;&#305; ama&ccedil; ve faaliyet konular&#305;
do&#287;rultusunda kurulamazlar ve faaliyet g&ouml;steremezler. Bu yasa&#28=
7;a
ayk&#305;r&#305; hareket edenler hakk&#305;nda, bu Kanun ve ilgili
kanunlar&#305;n cezai h&uuml;k&uuml;mleri uygulan&#305;r.&#8221;
h&uuml;km&uuml;ne amirdir.</span><span style=3D'font-size:9.0pt;font-family=
:Verdana;
color:#333333'><o:p></o:p></span></p>

<p style=3D'margin-top:4.0pt;margin-right:0cm;margin-bottom:4.0pt;margin-le=
ft:
0cm;text-align:justify;text-indent:36.0pt;line-height:14.0pt;mso-line-heigh=
t-rule:
exactly'><span style=3D'font-size:10.0pt;font-family:Verdana;color:#333333'=
>Bu
kapsamda, yukar&#305;daki Kanun maddesindeki h&uuml;kme g&ouml;re
olu&#351;turulacak olan platformlar&#305;n m&uuml;lki amirli&#287;e bildiri=
lme
zorunlulu&#287;u bulunmamakta olup, m&uuml;lki amirlik&ccedil;e de bu husus=
ta
herhangi bir i&#351;lem yap&#305;lmas&#305;na gerek yoktur.</span><span
style=3D'font-size:9.0pt;font-family:Verdana;color:#333333'><o:p></o:p></sp=
an></p>

<p style=3D'margin-top:4.0pt;margin-right:0cm;margin-bottom:4.0pt;margin-le=
ft:
0cm;text-align:justify;text-indent:36.0pt;line-height:14.0pt;mso-line-heigh=
t-rule:
exactly'><span style=3D'font-size:10.0pt;font-family:Verdana;color:#333333'=
>Bununla
birlikte, t&uuml;zel ki&#351;ili&#287;i bulunmayan platformlar, 2860
say&#305;l&#305; Yard&#305;m Toplama Kanunu&#8217;na g&ouml;re yard&#305;m
toplama faaliyetinde bulunamayacaklar, makbuz
kar&#351;&#305;l&#305;&#287;&#305;nda da gelir elde edemeyeceklerdir.
Platformlar&#305;n d&uuml;zenleyecekleri etkinliklerin giderleri ise platfo=
rma
kat&#305;lan t&uuml;zel ki&#351;iliklerce kar&#351;&#305;lanacakt&#305;r. Bu
do&#287;rultuda, bir platformun faaliyete ba&#351;layabilmesi i&ccedil;in
d&uuml;zenlenecek olan mutabakat tutana&#287;&#305;na bu hususlar&#305;
i&ccedil;eren h&uuml;k&uuml;mler konulmas&#305; uygun olacakt&#305;r.</span=
><span
style=3D'font-size:9.0pt;font-family:Verdana;color:#333333'><o:p></o:p></sp=
an></p>

<p class=3DMsoNormal style=3D'margin-top:4.0pt;margin-right:-.05pt;margin-b=
ottom:
4.0pt;margin-left:0cm;text-align:justify;text-indent:36.0pt;line-height:16.=
0pt;
mso-line-height-rule:exactly;mso-outline-level:1'><span style=3D'font-size:=
10.0pt;
font-family:Verdana;color:#333333;mso-bidi-font-weight:bold;mso-no-proof:ye=
s'>Bilgilerinizi,
s&ouml;z konusu hususlara ili&#351;kin uygulamada herhangi bir
aksakl&#305;&#287;a meydan verilmemesini &ouml;nemle rica ederim.</span><sp=
an
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;mso-no-proof:ye=
s'><span
style=3D'mso-tab-count:1'>&nbsp;&nbsp; </span><span style=3D'mso-bidi-font-=
weight:
bold'><o:p></o:p></span></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:0cm;margin-right:-.=
05pt;
margin-bottom:0cm;margin-left:324.0pt;margin-bottom:.0001pt;text-align:cent=
er;
mso-outline-level:1;tab-stops:36.85pt'><span style=3D'color:#333333;mso-bid=
i-font-weight:
bold;mso-no-proof:yes'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:0cm;margin-right:-.=
05pt;
margin-bottom:0cm;margin-left:324.0pt;margin-bottom:.0001pt;text-align:cent=
er;
mso-outline-level:1;tab-stops:36.85pt'><span style=3D'color:#333333;mso-bid=
i-font-weight:
bold;mso-no-proof:yes'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:0cm;margin-right:-.=
05pt;
margin-bottom:0cm;margin-left:324.0pt;margin-bottom:.0001pt;text-align:cent=
er;
mso-outline-level:1;tab-stops:36.85pt'><span style=3D'font-size:10.0pt;
font-family:Verdana;color:#333333;mso-bidi-font-weight:bold;mso-no-proof:ye=
s'>Zekeriya
&#350;ARBAK<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:0cm;margin-right:-.=
05pt;
margin-bottom:0cm;margin-left:324.0pt;margin-bottom:.0001pt;text-align:cent=
er;
mso-outline-level:1;tab-stops:36.85pt'><span style=3D'font-size:10.0pt;
font-family:Verdana;color:#333333;mso-bidi-font-weight:bold;mso-no-proof:ye=
s'>Bakan
a.<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:0cm;margin-right:-.=
05pt;
margin-bottom:0cm;margin-left:324.0pt;margin-bottom:.0001pt;text-align:cent=
er;
mso-outline-level:1;tab-stops:36.85pt'><span style=3D'font-size:10.0pt;
font-family:Verdana;color:#333333;mso-bidi-font-weight:bold;mso-no-proof:ye=
s'>M&uuml;ste&#351;ar
Yard&#305;mc&#305;s&#305; V.<o:p></o:p></span></p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

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