In addition to a detailed desk research, the reports, which are based on the results of field research contributed by more than 150 NGO representatives and experts, address tax regulations, economic enterprises, public benefit and tax exemption statuses, which are of great importance in the context of civil society organizations’ right to seek resources and secure their resources. In addition, the reports identify that the tax advantages provided to civil society organizations are very limited and insufficient, and identify the fundamental problems experienced in the economic enterprises of civil society organizations, and offer concrete solutions.
The report on public benefit and tax exemption statuses underlined that these special statuses were not defined with a clear approach, the application conditions and processes were not clear and transparent, and the advantages provided were insufficient. The report also called for a reform to redefine the statuses. The fact that special statuses such as public benefit and tax exemption were not regulated with an objective and fair approach is among the general problems that make it difficult to exercise freedom of association on a universal scale in Turkey is also among the issues covered in the monitoring reports published by STGM.
The “Tax Regulations Concerning Civil Society” reports consist of three publications: Tax Regulations Concerning Associations and Foundations, Taxation of Economic Enterprises of Associations and Foundations, and Public Benefit and Tax Exemption Statuses.
We believe that the reports, which are the result of careful work, will contribute to lobbying for freedom of association in our country.