The declaration of the association is the document in which all income and expenses of the associations in the previous year are recorded in accordance with the principles of financial discipline and must be notified to the directorate of associations by April at the latest of the current year. It is mandatory to prepare an association declaration and to be declared between the specified dates.
Filling out the association statement requires a special concentration. Since the slightest mistake made is reflected in the declaration of the next year, if such errors are detected, administrative fines are imposed, and in cases where it is determined that the mistake was made deliberately, it is possible to face imprisonment penalties exceeding 100 days. While filling the declaration, 11 main sections are expected to be filled. These sections are respectively;
Briefly, information about the association is included in this section. Information such as the association name, date, short name, address, contact number and website are filled in. This section is filled in by the system when the transactions are made through DERBIS. Do not forget to check the accuracy of the information before proceeding to the next section.
The type of establishment of the association, whether it has branches and representative offices, and if there is a federation or confederation membership, this information is given. If the association statement has been submitted in the previous year, the system automatically fills in this section.
The number and details of the association according to how many members, how many types of membership, payroll employees of the association, whether the employees are part or full time are entered in this section. It is automatically filled in by the system based on your past statements. Don't forget to compare the numbers on this screen with your actual data. Another important issue is that the transactions made through DERBIS are under the responsibility of the president of the association. For this reason, it is necessary to keep the transactions under control.
If the answers to the questions such as whether the association has a media organ, does it have a profit making business, does it have a fund belonging to the association, you should add all the details of these questions to the declaration in this section.
The non-profit student dormitories, guesthouses, camps, nursing homes, soup kitchens, libraries and similar facilities belonging to the association must be marked and declared as listed on Annex-21 or DERBIS.
Whether the association has a relationship with another foreign-based organization is declared in this section. If there is such a relationship, all activities arising from this relationship should be reported in detail.
Now came the reason for the association's statement to exist. The income and expenses of the association are entered according to the accounting book account as indicated in the system, one under the other. At the end of the department, total income, expenditure and bank account status are recorded.
The information on whether there is a financial aid between the association and any non-governmental organization operating in the country is declared in this section. In-kind help information should be added to this information.
Similar to the previous section, the information on whether there is any aid coming or going from abroad is the subject of this section.
Whether the association receives any aid from any public institution to use in its projects is written in this section. In addition, all the details of the project realized in return for the aid received should be specified in this section.
Write the vehicle, real estate acquisition information and grant status of the association in this section.
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