{"id":299,"date":"2019-02-16T09:56:17","date_gmt":"2019-02-16T09:56:17","guid":{"rendered":"http:\/\/www.dernekdanismani.org\/?page_id=299"},"modified":"2021-12-22T10:06:38","modified_gmt":"2021-12-22T10:06:38","slug":"kamu-yararina-calisan-dernek-statusu-nasil-elde-edilir","status":"publish","type":"page","link":"http:\/\/www.dernekdanismani.org\/index.php\/kamu-yararina-calisan-dernek-statusu-nasil-elde-edilir\/","title":{"rendered":"Kamu Yarar\u0131na \u00c7al\u0131\u015fan Dernek Stat\u00fcs\u00fc nas\u0131l elde edilir ?"},"content":{"rendered":"\n

Kamu Yarar\u0131na \u00c7al\u0131\u015fan Dernek Stat\u00fcs\u00fc <\/strong><\/p>\n\n\n\n

Kamu Yarar\u0131na \u00c7al\u0131\u015fan Dernekler  <\/p>\n\n\n\n

(5253\nsay\u0131l\u0131 DK) Kamu yarar\u0131na \u00e7al\u0131\u015fan dernekler, ilgili bakanl\u0131klar\u0131n ve Maliye\nBakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc \u00fczerine, \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131n\u0131n teklifi ve Bakanlar Kurulu\nkarar\u0131yla tespit edilir. Bir derne\u011fin kamu yarar\u0131na \u00e7al\u0131\u015fan derneklerden\nsay\u0131labilmesi i\u00e7in, en az bir y\u0131ldan beri faaliyette bulunmas\u0131 ve derne\u011fin\namac\u0131 ve bu amac\u0131 ger\u00e7ekle\u015ftirmek \u00fczere giri\u015fti\u011fi faaliyetlerin topluma yararl\u0131\nsonu\u00e7lar verecek nitelikte ve \u00f6l\u00e7\u00fcde olmas\u0131 \u015fartt\u0131r. Kamu yarar\u0131na \u00e7al\u0131\u015fan\ndernek stat\u00fcs\u00fcn\u00fcn kazan\u0131lmas\u0131, kaybedilmesi ve gerekli belgeler ile di\u011fer esas\nve usuller y\u00f6netmelikte d\u00fczenlenir.<\/p>\n\n\n\n

Kamu yarar\u0131na \u00e7al\u0131\u015fan dernekler en az iki y\u0131lda bir denetlenir.\nYap\u0131lan denetimler sonucunda d\u00fczenlenen raporlar \u00fczerine, kamu yarar\u0131na \u00e7al\u0131\u015fan\nderneklerin organlar\u0131nda g\u00f6rev alan \u00fcyeler veya ilgili personel, hapis cezas\u0131\nverilmesini gerektiren su\u00e7lar\u0131n i\u015flendi\u011finin tespit edilmesi halinde, ge\u00e7ici\nbir tedbir olarak \u0130\u00e7i\u015fleri Bakan\u0131nca g\u00f6revden uzakla\u015ft\u0131r\u0131labilir.<\/p>\n\n\n\n

Kamu Yarar\u0131na \u00c7al\u0131\u015fan Dernek Say\u0131lma <\/strong><\/p>\n\n\n\n

Kamu yarar\u0131na \u00e7al\u0131\u015fan\ndernekler, Maliye Bakanl\u0131\u011f\u0131n\u0131n ve varsa ilgili bakanl\u0131klar\u0131n g\u00f6r\u00fc\u015f\u00fc \u00fczerine,\nBakanl\u0131\u011f\u0131n teklifi ve Bakanlar Kurulu karar\u0131yla tespit edilir.<\/p>\n\n\n\n

Kamu Yarar\u0131 \u0130\u00e7in Aranacak\n\u015eartlar <\/p>\n\n\n\n

Kamu yarar\u0131na \u00e7al\u0131\u015fan derneklerden\nsay\u0131lmak i\u00e7in derne\u011fin;<\/p>\n\n\n\n

a) En az bir y\u0131ldan beri faaliyette\nbulunmas\u0131,<\/p>\n\n\n\n

b) Son bir y\u0131l i\u00e7indeki 200.000.-TL’yi ge\u00e7en al\u0131m ve sat\u0131m i\u015flemlerinin rekabet ko\u015fullar\u0131na uygun yap\u0131lmas\u0131,<\/p>\n\n\n\n

c) Amac\u0131 ve ger\u00e7ekle\u015ftirdi\u011fi\nfaaliyetlerin, \u00fcyelerinin d\u0131\u015f\u0131nda yerel veya ulusal d\u00fczeyde toplumun ihtiya\u00e7 ve\nsorunlar\u0131na y\u00f6nelik \u00e7\u00f6z\u00fcmler \u00fcretecek ve toplumsal geli\u015fmeye katk\u0131 sa\u011flayacak\nnitelikte olmas\u0131,<\/p>\n\n\n\n

d) Y\u0131l i\u00e7inde elde etti\u011fi gelirin en az\nyar\u0131s\u0131n\u0131n bu ama\u00e7la harcanmas\u0131,<\/p>\n\n\n\n

e) Sahip oldu\u011fu mal varl\u0131\u011f\u0131n\u0131n ve y\u0131ll\u0131k\ngelirinin t\u00fcz\u00fc\u011f\u00fcnde belirtilen amac\u0131 ger\u00e7ekle\u015ftirecek d\u00fczeyde olmas\u0131 gerekir.<\/p>\n\n\n\n

Bu durum, Bakanl\u0131k dernekler denet\u00e7ileri\ntaraf\u0131ndan d\u00fczenlenen rapor ile tespit ettirilebilir. Bu nitelikleri ta\u015f\u0131mad\u0131\u011f\u0131\ntespit edilen dernekler, kamu yarar\u0131 karar\u0131 i\u00e7in, bu tespitin yap\u0131ld\u0131\u011f\u0131\ntarihten itibaren \u00fc\u00e7 y\u0131l ge\u00e7meden \u00f6nce yeniden ba\u015fvuramaz.<\/p>\n\n\n\n

Ba\u015fvuru ve \u0130stenen Belgeler <\/strong><\/p>\n\n\n\n

Kamu yarar\u0131na \u00e7al\u0131\u015fan derneklerden say\u0131lmak isteyen dernekler,\na\u015fa\u011f\u0131da belirtilen ekler ile birlikte ba\u015fvurular\u0131n\u0131 m\u00fclki idare amirli\u011fine\nyaparlar.<\/p>\n\n\n\n

a) Derne\u011fin kamu yarar\u0131 y\u00f6n\u00fcnden;\nfaaliyeti, yapt\u0131\u011f\u0131 hizmetler ve gelecekte yap\u0131lmas\u0131 d\u00fc\u015f\u00fcn\u00fclen i\u015fler hakk\u0131ndaki\nraporu,<\/p>\n\n\n\n

b) Derne\u011fin ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz\nmallar\u0131n\u0131n listesi,<\/p>\n\n\n\n

c) Kamu yarar\u0131na \u00e7al\u0131\u015fan\nderneklerden say\u0131lmas\u0131 i\u00e7in y\u00f6netim kurulunun ald\u0131\u011f\u0131 karar \u00f6rne\u011fi.<\/p>\n\n\n\n

Ba\u015fvurunun De\u011ferlendirilmesi <\/strong><\/p>\n\n\n\n

\u0130lgili bakanl\u0131klar\u0131n ve Maliye Bakanl\u0131\u011f\u0131n\u0131n da g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan\nsonra, Bakanl\u0131\u011f\u0131n teklifi ve Bakanlar Kurulu karar\u0131 ile dernek, kamu yarar\u0131na\n\u00e7al\u0131\u015fan derneklerden say\u0131l\u0131r.<\/p>\n\n\n\n

Kamu yarar\u0131na \u00e7al\u0131\u015fan\nderneklerden say\u0131lmaya ili\u015fkin karar Bakanl\u0131k\u00e7a ilgili valili\u011fe bildirilir ve\nvalilik taraf\u0131ndan ba\u015fvuru sahiplerine bilgi verilir. Ba\u015fvurusu reddedilenler\nbuna ili\u015fkin gerek\u00e7e ile birlikte ilgili valili\u011fe bildirilir ve valilik\ntaraf\u0131ndan ba\u015fvuru sahiplerine bilgi verilir.<\/p>\n\n\n\n

Kamu Yarar\u0131na \u00c7al\u0131\u015fan Derneklere Yasalar\u0131n Tan\u0131d\u0131\u011f\u0131 Hak ve Ayr\u0131cal\u0131klar <\/strong><\/p>\n\n\n\n

1<\/strong>– 2860 say\u0131l\u0131 Yard\u0131m Toplama Kanununun 6. maddesi uyar\u0131nca,\nBakanlar Kurulu karar\u0131 ile izin almadan yard\u0131m toplayabilirler.<\/p>\n\n\n\n

2<\/strong>– 488\nsay\u0131l\u0131 Damga Vergisi Kanunu\u2019nun 9. maddesi uyar\u0131nca, Kanun\u2019a ekli 2 say\u0131l\u0131\ntabloda yaz\u0131l\u0131 k\u00e2\u011f\u0131tlar damga vergisinden istisnad\u0131r.<\/p>\n\n\n\n

3<\/strong>– 3065\nsay\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 17. maddesinin 1 ve 2 numaral\u0131 f\u0131kralar\u0131\nkapsam\u0131na giren teslim ve hizmetleri i\u00e7in KDV istisnas\u0131ndan yararlanabilirler.<\/p>\n\n\n\n

4<\/strong>– 7338\nsay\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun 3. maddesinin (a) bendi uyar\u0131nca,\nveraset ve intikal vergisinden muaf tutulurlar.<\/p>\n\n\n\n

5<\/strong>– 1319\nsay\u0131l\u0131 Emlak Vergisi Kanununun 4\/e ve 14\/c maddeleri uyar\u0131nca, sahip olduklar\u0131\nbina ve arazileri emlak vergisinden muaft\u0131r.<\/p>\n\n\n\n

6<\/strong>– 193\nsay\u0131l\u0131 G.V.K.\u2019nun 89\/4. Md. uyar\u0131nca, kamu yarar\u0131na \u00e7al\u0131\u015fan derneklere y\u0131ll\u0131k\ntoplam\u0131 beyan edilecek gelirin % 5\u2019ini (kalk\u0131nmada \u00f6ncelikli y\u00f6reler i\u00e7in %\n10\u2019unu) a\u015fmamak \u00fczere, makbuz kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan ba\u011f\u0131\u015f ve yard\u0131mlar vergi\nmatrah\u0131ndan indirilebilir.<\/p>\n\n\n\n

7<\/strong>– 5520\nsay\u0131l\u0131 Kurumlar Vergisi Kanunu 5\/\u0131 maddesi uyar\u0131nca, kamu yarar\u0131na \u00e7al\u0131\u015fan\nderneklere ba\u011fl\u0131 rehabilitasyon merkezlerinin i\u015fletilmesinden, ilgili\nBakanl\u0131\u011f\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131nmak suretiyle Maliye Bakanl\u0131\u011f\u0131n\u0131n belirleyece\u011fi us\u00fbller\n\u00e7er\u00e7evesinde be\u015f hesap d\u00f6nemi itibar\u0131yla elde edilen kazan\u00e7lar\u0131n kurumlar\nvergisinden istisna tutulmas\u0131 (\u0130stisna, belirtilen okullar\u0131n ve rehabilitasyon\nmerkezlerinin faaliyete ge\u00e7ti\u011fi hesap d\u00f6neminden itibaren ba\u015flar.)<\/p>\n\n\n\n

8<\/strong>– 4458\nsay\u0131l\u0131 G\u00fcmr\u00fck Kanunu  167\/7. Md. uyar\u0131nca, Kamu yarar\u0131na \u00e7al\u0131\u015fan\ndernekler taraf\u0131ndan ticari gaye g\u00fcd\u00fclmemek ve kurulu\u015f ama\u00e7lar\u0131 do\u011frultusunda\nkullan\u0131lmak \u00fczere ithal edilen e\u015fyalar\u0131n g\u00fcmr\u00fck vergisinden muaf tutulur.<\/p>\n\n\n\n

9<\/strong>– 492\nsay\u0131l\u0131 Har\u00e7lar Kanunu 59\/b maddesi uyar\u0131nca, bu derneklerin iktisap edecekleri\nta\u015f\u0131nmaz mallar\u0131n tescil ve terkinleri ile ayni haklar\u0131n\u0131n \u015ferhleri har\u00e7tan\nmuaf tutulur.<\/p>\n\n\n\n

10<\/strong>– Kamuya\nyararl\u0131 derneklerden Ba\u015fbakanl\u0131k\u00e7a l\u00fczumlu g\u00f6r\u00fclenler taraf\u0131ndan kullan\u0131lacak\nta\u015f\u0131tlar 237 say\u0131l\u0131 Ta\u015f\u0131t Kanunu h\u00fck\u00fcmlerine tabidir.<\/p>\n\n\n\n

11<\/strong>– 2464\nsay\u0131l\u0131 Belediye Gelirleri Kanunu\u2019nun 19\/3. Maddesi uyar\u0131nca  derneklerce\ntertiplenen e\u011flencelerden e\u011flence vergisi  al\u0131nmaz.<\/p>\n\n\n\n

12<\/strong>– 2863\nsay\u0131l\u0131 K\u00fclt\u00fcr ve Tabiat Varl\u0131klar\u0131n\u0131 Koruma Kanunu\u2019nun 14. maddesinde yer\nalan;\u201cKorunmas\u0131 gerekli ta\u015f\u0131nmaz k\u00fclt\u00fcr ve tabiat varl\u0131klar\u0131n\u0131n intifa\nhaklar\u0131n\u0131n, belirli s\u00fcrelerle kamu hizmetlerinde kullan\u0131lmak \u00fczere, Devlet\ndairelerine, kamu kurum ve kurulu\u015flar\u0131na, kamu menfaatine yararl\u0131 milli\nderneklere b\u0131rak\u0131lmas\u0131 veya ger\u00e7ek ve t\u00fczelki\u015filere kiraya verilmesi, K\u00fclt\u00fcr ve\nTurizm Bakanl\u0131\u011f\u0131n\u0131n iznine tabidir.<\/p>\n\n\n\n

13<\/strong>-2886\nsay\u0131l\u0131 Devlet \u0130hale Kanunu\u2019nun 72. maddesinde yer alan \u201cKamu yarar\u0131na \u00e7al\u0131\u015fan\nderneklere, kurulu\u015f gayelerine uygun olarak kullan\u0131lmak \u00fczere, Hazinenin \u00f6zel\nm\u00fclkiyetinde kay\u0131tl\u0131 bulunan ve kamu hizmetlerine tahsisli olmayan ta\u015f\u0131nmaz\nmallar\u0131, sat\u0131\u015f tarihindeki al\u0131m sat\u0131m rayici nazara al\u0131narak k\u0131ymet takdiri\nsuretiyle sat\u0131labilir.<\/p>\n\n\n\n

14<\/strong>– 2429\nsay\u0131l\u0131 Ulusal Bayram ve Genel Tatiller Hakk\u0131ndaki Kanunun 4. maddesi uyar\u0131nca\nhaz\u0131rlanan \u201cUlusal ve Resmi Bayramlarda Yap\u0131lacak T\u00f6renler Y\u00f6netmeli\u011fi\u201d\nh\u00fck\u00fcmlerine g\u00f6re kamu yarar\u0131na \u00e7al\u0131\u015fan dernek ba\u015fkanlar\u0131 devlet protokol\u00fcnde\nyer almaktad\u0131rlar.<\/p>\n\n\n\n

15<\/strong>– 5018\nsay\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u2019nun 29. maddesi uyar\u0131nca genel\ny\u00f6netim kapsam\u0131ndaki kamu idarelerinin b\u00fct\u00e7elerinde \u00f6ng\u00f6r\u00fclm\u00fc\u015f olmak kayd\u0131yla;\nkamu yarar\u0131 g\u00f6zetilerek dernek, vak\u0131f, birlik, kurum, kurulu\u015f, sand\u0131k ve\nbenzeri te\u015fekk\u00fcllere yard\u0131m yap\u0131labilir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Kamu Yarar\u0131na \u00c7al\u0131\u015fan Dernek Stat\u00fcs\u00fc  Kamu Yarar\u0131na \u00c7al\u0131\u015fan Dernekler  (5253 say\u0131l\u0131 DK) Kamu yarar\u0131na \u00e7al\u0131\u015fan dernekler, ilgili bakanl\u0131klar\u0131n ve Maliye Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc \u00fczerine, \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131n\u0131n teklifi ve Bakanlar Kurulu karar\u0131yla tespit edilir. Bir derne\u011fin kamu yarar\u0131na \u00e7al\u0131\u015fan derneklerden say\u0131labilmesi i\u00e7in, en az bir y\u0131ldan beri faaliyette bulunmas\u0131 ve derne\u011fin amac\u0131 ve bu amac\u0131 ger\u00e7ekle\u015ftirmek \u00fczere…
Devam\u0131<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-299","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/pages\/299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/comments?post=299"}],"version-history":[{"count":5,"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/pages\/299\/revisions"}],"predecessor-version":[{"id":411,"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/pages\/299\/revisions\/411"}],"wp:attachment":[{"href":"http:\/\/www.dernekdanismani.org\/index.php\/wp-json\/wp\/v2\/media?parent=299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}