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<div class=3DSection1>

<p align=3Dcenter style=3D'text-align:center'><span style=3D'font-size:10.0=
pt'>T.C.<br>
&#304;&Ccedil;&#304;&#350;LER&#304; BAKANLI&#286;I<br>
Dernekler Dairesi Ba&#351;kanl&#305;&#287;&#305;</span></p>

<p><br>
<span class=3DGramE><span style=3D'font-size:10.0pt'>Say&#305; : B050DDB000=
0007</span></span><span
style=3D'font-size:10.0pt'>/2613&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;
20/08/2007<br>
Konu : Yard&#305;m toplama</span></p>

<p align=3Dcenter style=3D'text-align:center'><span style=3D'font-size:10.0=
pt'>GENELGE<br>
2007/80</span></p>

<p><span style=3D'font-size:10.0pt;font-family:Verdana'>2860 say&#305;l&#30=
5;
Yard&#305;m Toplama Kanunu&#8217;nda ve Yard&#305;m Toplama Esas ve Usulleri
Hakk&#305;nda Y&ouml;netmelikte, yard&#305;m toplama i&#351;lemlerine
ili&#351;kin baz&#305; hususlar&#305;n detayl&#305; d&uuml;zenlenmemesi <sp=
an
class=3DGramE>nedeniyle,uygulamada</span> baz&#305; aksakl&#305;klar&#305;n
&ccedil;&#305;kt&#305;&#287;&#305; g&ouml;zlenmi&#351; olup, uygulamada
birli&#287;in sa&#287;lanmas&#305; ve idari i&#351;lemlerin etkili bir &#35=
1;ekilde
y&uuml;r&uuml;t&uuml;lmesi amac&#305;yla a&#351;a&#287;&#305;daki
hususlar&#305;n a&ccedil;&#305;klanmas&#305;na ihtiya&ccedil; duyulmu&#351;=
tur.<br>
1-Bilindi&#287;i &uuml;zere, Yard&#305;m Toplama Kanunu&#8217;nun 5 inci
maddesinde; makbuzla, belirli yerlere kutu koyarak, bankalarda hesap
a&ccedil;t&#305;rarak, yard&#305;m pulu &ccedil;&#305;kararak, e&#351;ya
piyangosu d&uuml;zenleyerek, k&uuml;lt&uuml;rel g&ouml;steriler ve sergiler
yoluyla, spor g&ouml;sterileri, gezi ve e&#287;lenceler d&uuml;zenleyerek v=
eya
bilgileri otomatik <span class=3DGramE>yada</span> elektronik olarak i&#351=
;leme
tabi tutulmu&#351; sistemler kullanmak suretiyle yard&#305;m
toplanabilece&#287;i belirtilmi&#351;tir.<br>
Bu kapsamda, bankalarda hesap a&ccedil;t&#305;rmak suretiyle
ger&ccedil;ekle&#351;tirilecek yard&#305;m toplama faaliyetlerinde;<br>
a<span class=3DGramE>)</span>Kullan&#305;lan hesaplar, cari i&#351;lemler
i&ccedil;in kullan&#305;lan banka hesaplar&#305;ndan ayr&#305;, yard&#305;m
toplama hesab&#305; olarak a&ccedil;t&#305;r&#305;lacak, <br>
b)S&ouml;z konusu hesaplar&#305;n a&ccedil;&#305;lmas&#305;nda m&uuml;lki i=
dare
amirli&#287;ince verilen izin belgesi bankaya ibraz edilecek, <br>
c)Hesaplar izin s&uuml;resince aktif olacak ve faaliyet sonunda
kapat&#305;lacak, <br>
d)Ayn&#305; Kanun&#8217;un 25 inci maddesi kapsam&#305;nda devredilecek
miktar&#305;n olmas&#305; halinde Bakanl&#305;&#287;&#305;m&#305;z&#305;n
25.05.2006 tarih 2006/48 say&#305;l&#305; Genelgesi kapsam&#305;nda hareket
edilecektir.<br>
2-Ayr&#305;ca, Yard&#305;m Toplama Kanunu&#8217;nun 24 &uuml;nc&uuml;
maddesinin 2 <span class=3DSpellE>nci</span> f&#305;kras&#305; &#8220;Gider=
lerin
g&ouml;sterilen oranlar&#305; ge&ccedil;mesi halinde aradaki fark, hakl&#30=
5;
nedenler olmad&#305;k&ccedil;a, sorumlu kurul &uuml;yelerine
&ouml;dettirilir.&#8221; h&uuml;km&uuml;n&uuml; amirdir.<br>
S&ouml;z konusu maddede belirtilen &#8220;hakl&#305; nedenler&#8221; hususu
izin veren makam olarak m&uuml;lki idare amirli&#287;ince takdir edilecek, =
bu
konuda yap&#305;lacak tespitte giderin faaliyetin ger&ccedil;ekle&#351;mesi
i&ccedil;in zorunlu gider olmas&#305; ve rayi&ccedil; bedeller g&ouml;z
&ouml;n&uuml;nde bulundurulacakt&#305;r. <br>
Bilgi ve gere&#287;i ile uygulaman&#305;n bu genelge do&#287;rultusunda yer=
ine
getirilmesini rica ederim.</span><span style=3D'font-family:Verdana'> </spa=
n></p>

<p align=3Dcenter style=3D'text-align:center'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;<=
span
style=3D'font-size:10.0pt'>Mustafa TEKMEN<br>
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sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
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&nbsp;&nbsp;&nbsp;&nbsp;Bakan a.<br>
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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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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