Bylaws of APP

Bylaws of the Association of Pediatric Physiotherapists

Article 1- This civil association, bearing the name of the Association of Pediatric Physiotherapists, was founded with legal domicile in Ankara/ Turkey.


Article 2- The purposes of the Association shall be:
• To strengthen the position of Pediatric Physiotherapists in the society.
• To set standards regarding the field of pediatric rehabilitation.
• To maintain and upgrade the standards in the field.

Issues and Working Principles

a) To conduct studies to empower the place of pediatric physical therapists in the society.
b) To generate, sustain and improve pediatric rehabilitation standards.
c) To determine and announce the ethical principles related to the profession; supervise the members' practices for compliance with these principles. To regulate the relations between professionals and the members of the society.
d) To carry out studies in order to inform the society of the target diseases and make them understand the importance of therapy.
e) To undertake the implementation and promotion of the programs considering rehabilitation and special education as well as the developments in the field; also to conduct joint studies with the relevant ministries in these areas to develop and implement new programs.
f) To establish membership relations and make cooperation with various international institutions (such as Gait and Clinical Movement Analysis Society, International Child Neurology Association, European Pediatric Neurology Society) and to direct the aids obtained through such relations and cooperation in the light of the Association's needs.
g) To perform studies so as to enable health care workers to better recognize the disorders/ diseases of the disabled children; and to assist individuals/ institutions that conduct such studies by preparing books and brochures, holding seminars, courses and meeting as well as cooperating with the relevant public and private institutions.
h) To provide consulting services for the handicapped children and their families to facilitate their lives.
i) To ensure that the specialists and associate members working on disability in pediatric patients can attend to international conferences, training courses, seminars and other scientific meetings in the field.
j) To ensure the establishment of a cooperation among the health care workers in the field.
k) To organize special conferences, seminars, courses and scientific meetings; to follow the relevant publications both in national and international literatures; and to build a data bank with the aim to enhance the professional development of the members.
l) To found federations together with associations having matching objectives or join existent federations to empower their studies.
m) To have the relevant researches and experimental studies published in the scientific journals and other printed publications of the Association and encourage other journals to publish these studies/ researches.
n) (In order to realize the objectives) to procure all kind of information, document, and publications; to create a documentation center; to print newspapers, magazines, book and publications to publicize their goals and activities in the society; and to prepare operation and information bulletins for the members.
o) To ensure a healthy working environment and supply all kinds of technical tools and equipment, fittings and inventory stocks to fulfill the projected aims.
p) To carry out charity collection activities and receive donations from home and abroad with the necessary permissions taken beforehand.
q) To open clubs, social and cultural facilities for the members' benefit and leisure time activities and inspect the operations of these facilities.
r) To organize recreation activities such as dinner meetings, concerts, dance, theater, exhibitions, sports competition, sightseeing to improve the human affairs between the members; or to encourage the members to participate in such activities.
s) To found institutions for diagnosis, treatment, rehabilitation and special education of disabled children in order to generate income to be spent in accordance with the objectives of the Association and manage these institutions.
t) If necessary, to manage joint projects on the subjects related to the state institutions and organizations without prejudice to provisions with respect to 5072 numbered Association and Foundation's Relations with the State Institutions and Organizations,.

u) To form platforms to carry out a common purpose with the other associations, foundations, syndicates, unions and similar civil society organizations in the fields related to its goals and not prohibited by laws.
v) The Association has no dealings with the politics.
w) The Association may establish a Foundation in line with its bylaws and objectives.
x) To carry out the required studies for becoming a professional chamber when the Association reaches sufficient member number.
r) To encourage the establishment branches all along to country to promote national organization provided that necessary alterations in the regulation are made at the General Assembly.


Article 3- The Association may acquire necessary immovable properties and accept all kinds of movable and immovable property donations within legal boundaries to realize the aforementioned objectives.
The Association may also purchase vehicles in order to realize the aforementioned objectives and use them in accordance with the Association's activities. In this context, the Association can rent, sell and change the vehicles and accept all kinds of donations involving motor vehicles.

The Association's Field of Activity
The Association operates in social and scientific fields.
Right to Membership and Procedures to Follow for Membership
Article 5- Any natural person within juridical capacity that has graduated from Physical Therapy and Rehabilitation Departments with the title of physiotherapist after a four-year education and training; that agrees to work in this line with the Association's purposes under principles and satisfies the conditions stipulated in the regulations are entitled to be a member of this Association. These terms do not apply to honorary membership.
The Applications to be made either by written application letters to the Presidency of the Association or through the official website ( shall be finalized as admission or refusal by the Executive Committee within 30 days at most and the decision shall be reported to the applicant in writing or by e-mail. The applicant accepted as a member shall be registered in the book kept for the relevant purpose.
The principal members of the Association involve the Association's founders and people, who are admitted to membership by the Executive Board on application.
Individuals that have provided significant moral and material support to the Association may be admitted as the honorary members with the resolution of the Executive Board.

Article 6- Each member has the right to unsubscribe from the Association provided that they notify in written. As soon as the letter of resignation shall be submitted to the Executive Board, the unsubscription procedures are considered to be completed. Resignation from the membership does not terminate the Member's waive the accumulated debt to the Association.

Termination of Membership
Article 7- The cases requiring the cancellation of membership:

1- Actions against the Association's bylaws;

2- Permanent abdication from the responsibilities;

3- Failure to pay the membership fee within 6 months despite written warnings;

4- Failure to comply with the decisions taken by the organs of the Association;

5- Failure to fulfill the membership requirement.
In the event that one of the aforementioned conditions is determined, the membership can be terminated. The names of the members that have either resigned or removed from the membership shall be deleted from the registry, and they cannot stake out a claim for the assets of the Association.

Association Bodies
Article 8- The bodies of the Association are given below:
1. General Assembly,
2. Executive Board
3. Supervisory Board

General Assembly - Organization, Meetings and Invitation/ Meeting Procedures
Article 9- The General Assembly-the highest decision making organ of the Association- consists of the registered members of the Association.

General Assembly;
1- Ordinary General Assembly meeting convenes at intervals specified in the bylaws.
2- It holds extraordinary meetings within 30 days in the cases when the Executive or Supervisory boards may deem necessary; or upon the written request of one fifth of the members of the Association.
3- General Assembly meetings take place at the headquarters of the Association or at other places deemed appropriate by the Executive Board.

4- The meetings of the Executive Board takes place at the headquarters of the Association or at other places deemed appropriate by the Executive Board.
Ordinary General Assembly Meeting of the Association shall be held in April every two years upon invitation by the Executive Board. Additionally, the justice of the-peace may appoint three members to call the General Assembly meeting upon the request of a member.

Invitation Procedure
The Executive Board prepares a list of the members that have the right to participate in the ordinary meeting of the General Assembly according to the bylaws. The members in the list will be invited to the General Assembly by a newspaper, electronic mail or written notice stating the date, time, place and agenda of the meeting at least 15 days in advance. If the meeting cannot take place due to lack of quorum, the date, time and location of a second meeting are determined and announced. There shall be minimum one week or maximum sixty days between such two meetings.
In the event that the meeting is adjourned for any other reason, a second written notice stating the situation and reasons thereof shall be sent. The second meeting must be held within six months at the latest, of the day of adjournment. The Association members are invited to the second meeting according to the principles stated in Paragraph 1.
The General Assembly cannot be adjourned more than once.
Meeting Procedure
The General Assembly convenes with the participation of the majority of the members that have the participation right; but in case of a change in the bylaws or dissolution of the Association, the participation of two-thirds of the members is required. In case of adjournment of the meeting because of the lack of meeting quorum, no quorum shall be sought at the second meeting. However, the number of members attending the second meeting may not be less than twice the full membership of Executive and Supervisory Boards.
A list of the members, who are entitled to take part in the General Assembly, shall be kept available at the venue. Official identity cards of the attendants shall be checked by the members of the Executive Board and the officers appointed by the Executive Board at the entrance of the venue. The attendants shall sign across their names in the list prepared by the Executive Board when entering the meeting hall.
If the sufficient number is ensured for the meeting, it shall be recorded a report, and the meeting shall be commenced by the Chairman or an Executive Board member designated by the Chairman. A report shall be also prepared by the Executive Board in the case of failure to achieve the sufficient number. After the opening of the meeting, the council committee shall be created by electing a president to run the meeting, sufficient number of deputy presidents and a secretary. In the elections conducted to elect the association bodies, the members that vote must show their identity cards to the Council Committee and sign the attendance list.
The President of the Council Committee is responsible for the management and security of the meeting.
The General Assembly only discusses the items on the agenda. However, it is obligatory to include any discussion topic that is requested in writing by one-tenth of the total member number into the agenda.
In the General Assembly, each member has the right to vote and must use their votes personally. Honorary members may attend general meetings but cannot vote. If a legal person has membership to the Association, it shall be represented by the Head of Board of Directors or another person appointed as a representative at the elections in General Assembly meeting.
The negotiated issues and resolutions of the meeting shall be recorded in transactions which are signed by both the President of the General Assembly and the secretary. At the end of the meeting, the transactions and other documents shall be delivered to the Chairman of the Executive Board. The Chairman is responsible for the protection of these documents and must submit them to the next Executive Board to be elected within 7 days.

Voting, Decision Making, and Methods and Procedures for General Assembly
Article 10- In the General Assembly, the elections of the members of the Executive and Supervisory Boards and decisions on other issues are taken with the open voting procedure. The open voting shall be carried out with the method stated by the President of the General Assembly.
If not described differently in the bylaws or in the Dutch law, all decisions at the General Meeting will be made official by a full majority of the votes cast. However, the decisions of the General Assembly on important questions, such as alteration/ amendments in the bylaws or cancellation of the Association, shall be taken by a two-thirds majority of the members participating in the meeting.

Decisions Taken in between Meetings
This article applies to the decisions taken with written statements of the members without coming together or the decisions taken at a meeting that takes place with the participation of all members without complying with the Invitation Procedure specified in this Charter. The meeting mentioned in the former sentence cannot be regarded as Ordinary General Assembly meetings.

Responsibilities and Authorities of the General Assembly
Article 11- Following issues are discussed and finalized at the General Assembly meeting:

1- Electing the Association bodies;
2- Making alterations in the Association's charter;
3- Discussing the reports presented by the Executive and Supervisory Boards and the acquittal of the Executive Board;
4- Negotiating and approving the annual budget prepared by the Executive Board with/ without alterations;
5- Authorizing the Executive Board for the purchase of the immovable properties required by the Association or for the sale of the available immovable properties;
6- Negotiating the regulations to be prepared in connection with the works of the Association and approving them with/ without alterations;
7- Determination of the wages and all kinds of benefits, allowances and compensations to be paid to president and members, who are not governmental officials, as well as the allowances and road fees to be given to members appointed for conducting services for the Association;
8- Taking decisions regarding the Association's participation in or departure from a federation;
9- Taking decisions regarding the conduction of international activities, membership or cancellation of membership in the foreign Associations or Institutions;
10- Establishment of a Foundation by the Association;
11- Dissolution of the Association;
12- Negotiating and finalizing other issues proposed by the Executive Board;
13- Fulfillment of other tasks specified in the legislation within the scope of the responsibilities of the General Assembly.
The General Assembly supervises Association's other organs and always has the right to dismiss these organs for justifiable reasons.
The General Assembly makes the final decision on the acceptance and cancellation of membership.
The General Assembly as the most authoritative organ of the Association carries out other activities that are not appointed to any other organ and uses its authority.

Establishment, Authorities and Responsibilities of the Executive Board
Article 12- The Executive Board is composed of seven full members and seven alternate members to be selected by the General Assembly. At the first meeting after the election the Executive Board identifies the division of tasks and appoints the Chairman, Vice Chairman, Clerk, Bookkeeper and Member.
The Executive Board can always convene on the condition that all Executive Board members are informed. Meeting can be held provided that more than half of its elected members take part in the meeting. Decisions shall be taken by simple majority of the votes.
In case of a vacancy among the full members of the Executive Board due to resignation or any other reason, it is compulsory to call an alternate member for duty considering the majority of votes in the General Assembly or by the decision of the Executive Board.

Authorities and Responsibilities of the Executive Board
The Executive Board shall be responsible for the following issues:
1- To represent the Association or to authorize one or more of its members in respect thereof.
2- To carry out the transaction for income and expenditure account; to draw up a budget for the next period and present it to the General Assembly.
3- To prepare the regulation regarding the activities of the Association and submit them to the approval of the General Assembly.
4- With the authorization given by the General Assembly, to purchase immovable property, to sell the movable and immovable properties of the Association, to have buildings or facilities built, to make lease contract(s), to frame pledge, mortgage or real rights in favor of the Association.
5- To have representative agencies opened at locations considered suitable.
6- To execute the resolutions taken at the General Assembly.
7- At the end of each activity year, to compile an account statement and a balance sheet and an income statement as well as an explanatory report on the activities of the Executive Board and to present these reports to the General Assembly when it convenes.
8- To ensure the implementation of the budget.
9- To make decisions on accepting membership or exclusion from membership.
10- To take any kind of decision to realize the objectives of the Association.
11- To fulfill other responsibilities and tasks resulting from the articles of the legislation.

Establishment, Authorities and Responsibilities of the Supervisory Board

Article 13- The Supervisory Board consists of three full and three alternate members elected by the General Assembly. In case of a vacancy among the full members of the Supervisory Board due to resignation or any other reason, it is compulsory to call an alternate member for duty considering the majority of votes in the General Assembly.

Authorities and Responsibilities of the Supervisory Board
The Supervisory Board inspects whether the Association operates in accordance with the purposes specified in the Charter and the study topics to be maintained for the realization of these purposes and whether books, accounts and records are kept in accordance with the legislation and the association charter at intervals not exceeding one year according to the rules and procedures identified in the charter of the Association; and reports the results of the inspection to the Executive Board and the General Assembly in the course of meeting. The Supervisory Board convokes the General Assembly when necessary.

Sources of Revenue
Article 14- The revenue sources of the Association are listed below:
1- Membership Fee: The annual membership fee of the Association is 100.00YTL. At the beginning of each year, the Executive Board has right to cut or raise the membership fee by a Board Decision;
2- Donations and contributions made by real and legal persons at own request;
3- Income provided from the events including tea parties, dinners, sightseeing and entertainment, performances, scientific meetings, seminars, courses, concerts, sports activities and conferences organized by the Association;
4-Income obtained through the properties of the Association;
5- Donations and grants to be collected in line with articles of the Legislation on Charity Collection;
6- Earnings generated from commercial activities launched due to the necessity to realize the objectives of the Association;
7- Other revenues;
8- Bank interest rates and other resources permitted by law.
Accounting Principles and Procedures of the Association and Accounts to be Kept *

Article 15- Accounting Principles;

The books are typically kept according to the operating account method at associations; however, if the annual gross income exceeds the limits set by the Ministry of Finance, the book shall be kept on the balance sheet basis as of the following fiscal year. In the case of switching to the basis of balance, if there is deduction from the above mentioned limit for two consecutive accounting periods, the operating account method can be re-applied in the next accounting year.
Notwithstanding the limit above, the Association can keep the accounts account the basis of balance with the decision of the Executive Board.
If an affiliated commercial enterprise of the Association opens, the accounts of this commercial enterprise shall be kept in accordance with the provisions of the Tax Act.

Accounting Procedure
The accounts and records of the Association are kept in line with the principles and procedures specified in the Association's Regulation.
Books of Accounts - To be kept

The following books shall be kept in the Association:
a) Books to be kept according to operating account method and principles to be applied shall be as follows:
1- Decision Book: The decisions of the Executive Board are recorded respectively in a chronological order, and then signed by the members participating in the meeting.
2- Member Register Book: The credentials of the members of the Association as well as the acceptance and exclusion dates are registered in that book. Also, the membership fees paid annually and on acceptance can be also recorded in that book.
3- Document Registry Book: Incoming and outgoing documents shall be recorded in this book with the date and sequence number. Originals of incoming documents and copies of outgoing documents shall be filed. Printouts of incoming and outgoing documents via e-mail shall be kept.
4-Fixtures Book: Acquisition date and method, place of use of fixtures belonging to the association or places to which they are delivered and deregistration those that have expired shall be recorded in this book.

5-Operating Account Book: Incomes received and expenditures made on behalf of the Association shall be recorded explicitly and regularly in this book.
6-Receipt Document Register: The serial and sequence numbers of certificates of receipt, names, last names and signatures of those receiving or returning such documents and dates of receipt or return shall be recorded in this book.

b) Books to be kept according to balance sheet method and principles to be applied shall be as follows:
1- Record books specified in subparagraphs 1, 2, 3 and 6 of paragraph (a) shall also be kept when books are kept according to balance sheet method.
2- General Journal, General Ledger and Inventory Register: Principles and recording methods for these books shall be carried out as per Tax Procedure Law and the principles of General Communiqués on Accounting System Implementation issued based on the authorization granted by this Act to the Ministry of Finance.

Certification of Books
Books that must be kept by the Association shall certified by Provincial Directorate of Associations or Notary Public prior to use. These books shall be used until all of their pages are full and books shall not be certified in between. However, books kept according to balance sheet method and books with form or continuous form pages must be re-certified every year in the last month of the year before the year that they shall be used.

Income Statement and Balance Sheet
If the accounts are kept according to the operating account method, an "Operating Account Statement" shall be prepared at the end of the year (31 December) (as specified in Appendix 16 of the Associations Regulations). If the accounts are kept according to the balance sheet method, a balance sheet and an income statement shall be issued at the end of the year (31 December) according to the General Communiqué on Accounting System Application published by the Ministry of Finance.

Income and Expense Transactions of the Association
Article 16- Income and Expense Documents
Association income shall be collected in return for a "Receipt Document" (a sample of which is given in APPENDIX-17 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 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" (a sample of which is given in APPENDIX-13 Associations Regulation) 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 APPENDIX-14 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" (a sample of which is given in APPENDIX-14 Associations Regulation).

Receipt Documents
The "Receipt Documents" to be used for the collection of incomes of the Association (in the form and size shown in ANNEX-17 of Associations Regulation) shall be printed by printing house upon the resolution of Executive Board.
Relevant provisions of Associations Regulation shall apply regarding the printing and control of receipt documents, taking receipt documents from the printing house, registering them in the book, handover between the former and new accountants, receipt documents and use of receipt documents by person or persons to collect income on behalf of the Association and delivery of income that has been collected.

Certificate of Authorization
Person or persons to collect income on behalf of the Association shall be determined by the Executive Board resolution stating the duration of authority. "Certificate of Authorization" (sample of which is given in ANNEX-19 of Associations Regulation) containing explicit identity, signature and photo of persons to collect income shall be issued by the Association in three copies and approved by the Chairman of Executive Board. One copy of each certificate of authorization shall be presented to the Department of Associations. Department of Associations shall be notified of any amendments to the certificate of authorization within fifteen days by the Chairman of Executive Board.
Persons to collect income on behalf of the Association may start collecting income only starting from the date on which a copy of the authorization certificate issued in their names shall be submitted to the Department of Associations. Relevant provisions of the Associations Regulation shall be applicable regarding use, renewal, returning of the certificate of authorization and other related matters.

Preservation Period of Income and Expense Documents
The books to be excluded, the receipt documents, expense vouchers and other documents used by the Association shall be kept for 5 years according to sequence number and date on books in which they are registered on condition that terms stipulated by special laws are reserved.

Annual Return
Article 17- The association's activities and income and expense transactions in the previous year shall be notified to the Local Administrative Authority by the Executive Board of the Association with an "Annual Return" (presented in Annex 21 of the Associations Regulations) within the first four months of each calendar year.

Notification Obligation *
Article 18- Notifications to be made to Local Administrative Authorities:

Notification of General Assembly Resolutions
Within thirty days following Ordinary and Extraordinary General Assembly Meetings, the "General Assembly Meeting Resolution Notification" including the ordinary and alternate members elected to the Executive Board, Supervisory Board and other bodies of the Association and attachments shall be submitted to the Local Administrative Authority by the Chairman of the Executive Board (as noted in ANNEX-3 of Associations Regulation).
The following documents shall be enclosed in the General Assembly Meeting Result Notification;
1- Copy of the General Assembly Meeting minutes signed by the chairman, deputy chairman and clerk;
2- In the event that any amendments to the Association bylaws are made, original and amended articles of the bylaws and a copy of the final version of the Association bylaws of which each page shall be signed by the Executive Board

Notification of Immovable Property
The immovable properties acquired by the Association shall be notified to the local authority within thirty days following the title deed registration (as presented in Annex 26 of the Associations Regulations) by filling in the "Declaration of Immovable Property".

Notifications of Donations from Abroad
Local Administrative Authority shall be informed of the donations, support or project income of the Association from abroad by filling the form on "Receiving Donations from Abroad" in two copies (as specified in Annex-4 of the Associations Regulations).
An example of the Executive Board decision on the acceptance of donations from abroad, and relevant protocols, contracts and other similar documents as well as a copy of receipt, extras or other documentation regarding the bank account transferring the donation should be also attached to the form.
It is compulsory to accept financial aids through banks and fulfill the notification requirement prior to reception.
Notifications regarding the Joint Projects Carried Out with Public Institutions and Organizations
The protocols and project sample regarding the joint projects that the Association undertakes with public institutions and agencies on issues relating to the Association's field of activity shall be attached to the "Project Notification" (as specified in the ANNEXT-23 of Associations Regulation) and submitted to the governorate of where the headquarters of the Association are located within a month as of the date of the protocol.

Notification of Changes
The Local Administrative Authority shall be notified within thirty days after the change by filling the "Notification of Change of Address" (as specified in APPENDIX-24 of Associations Regulation) in case of the change of the registered head office of the Association; and by filling the "Notification of Change of Association's Organs" (as specified in APPENDIX-25 of Associations Regulation) in case of the change of one of the organs of the Association except for the General Assembly.
In the event that any amendments to the Association bylaws are made, the amendments shall be notified to the Local Administrative Authority within 30 days after the General Assembly meeting, where the amendments are made.

Internal Audit
Article 19- Internal audit of the Association may be conducted by the General Assembly, Executive Board and Supervisory Board as well as independent audit firms. The fact that the audit has been conducted by the General Assembly, Executive Board or independent firms does not relieve the Supervisory Board of its liability.
The Supervisory Board performs the internal audit of the Association at least once a year. The General Assembly or the Executive Board are entitled to audit or have independent audit firms to audit the Association, if necessary.

Borrowing Procedures
Article 20- If needed, the Association may borrow funds with Executive Board resolution in order to achieve its purpose and conduct its operations. Such borrowing may be in the form of purchase of goods and services on credit as well as cash money. However, such borrowing may not be in sums, which exceed income sources of the Association or in such a way to cause financial difficulty for the Association.

Amendments to the Bylaws
Article 21- Amendment to the bylaws of the Association shall be made at Ordinary or Extraordinary General Assembly Meetings.
Presence of two-thirds of the members, who are entitled to attend General Assembly Meetings, shall be sought for discussion of amendments to the bylaws. In the event that required quorum is not met in the first meeting, second meeting shall convene provided that attendance shall not be less than twice the number of principles members of Executive and Supervisory Board. In addition, affirmative vote of at least two-thirds of the attendees shall be required for any amendments to the bylaws of the Association. The votes on amendment decision at the General Assembly shall be cast openly.

Termination and Liquidation of the Association

Article 22- The General Assembly of the Association may resolve for termination of the Association at any time.

For General Assembly to resolve for termination of the Association, at least two-thirds of members entitled to attend the General Assembly must be present. If the meeting is postponed as such quorum is not met, no quorum shall be sought for discussion of termination at the second meeting. However, the number of members attending the second meeting may not be less than twice the full membership of the Executive and Supervisory Boards.
For adoption of a termination resolution, affirmative vote of two-thirds of those attending the meeting is required. The votes on termination decision at the General Assembly shall be cast openly.

Liquidation Procedures
In case of termination, the liquidation of all assets, funds and rights of the Association shall be carried out by the liquidation committee composing of the members of the last Executive Board. The liquidation process shall be started as of the date of the General Assembly resolution and finalization of the spontaneous termination state. In the process of liquidation, all transactions are conducted with the name of the "Association of Pediatric Physiotherapists in Liquidation".
The liquidation committee shall be responsible and authorized to carry out and complete the liquidation operations of Association's money, property and rights according to the legislation. This committee inspects the accounts of the Association at first. Within the scope of the inspection, the books of the accounts, certificates of receipts, vouchers, title deeds, bank records and other documents shall be ascertained; and a report shall be drawn up on the assets and liabilities of the Association. Additionally, the creditors of the Association are called at this process and the debt owned shall be paid through conversion of the goods into Money, if possible. On the other side, if the Association is a creditor for a sum, the committee makes sure that the receivables are collected. All assets, funds and rights remaining after the collection of receivables and payment of debts shall be transferred by General Assembly resolution to another association or organization matching the determined objectives. However, if there is no such General Assembly resolution, the assets, funds and rights of the Association shall be transferred to the association with the highest number of members and matching the determined objectives of the Association in the province, where the headquarters of the Association is located.
All operations in the liquidation process are indicated in the liquidation report and liquidation procedures shall be completed within three month excepting any additional time given by administrative authorities on the basis of justification.
Local Administrative Authority of where the headquarters of the Association is located shall be notified of the situation in writing by the liquidation committee within seven days following the completion of liquidation and transfer of funds, goods and rights of such associations and liquidation minute shall be attached to this letter.
The books of the accounts and documents of the Association shall be preserved by the last Executive Board in the capacity of the liquidation committee. This task can be also conferred to a board of member. Aforementioned books and records must be kept for five years.

Lack of Provision
Article 23- The relating provisions of Associations Act, Turkish Civil Code and Associations Regulation and other relevant legislations issued in reference to these Laws shall apply for the matters not covered by these bylaws.