What is an Association Statement?
An association statement is a document that records all income and expenses of an association from the previous year, in accordance with financial discipline principles. This statement must be submitted to the Directorate of Associations by April of the current year. It is mandatory to prepare and submit the association statement within the specified dates.
Filling Out the Association Statement
Filling out the association statement requires special attention and focus. Even the slightest mistake can carry over to the following year's declaration. If errors are detected, administrative fines may be imposed, and in cases where the mistake is determined to be deliberate, imprisonment for more than 100 days is possible. The declaration consists of 11 main sections that must be completed, which are as follows:
1. Corporate Identity Information This section includes basic information about the association, such as its name, establishment date, short name, address, contact number, and website. If using DERBIS, the system automatically fills in this section. Ensure that all information is accurate before proceeding.
2. Legal Status of the Association This section provides details on the association's type, whether it has branches or representative offices, and any federation or confederation memberships. If the association statement was submitted in the previous year, this section is automatically filled by the system.
3. Member and Employee Information Enter the number of members, types of membership, payroll employees, and whether the employees work part-time or full-time. The system automatically populates this section based on past statements. Ensure that the numbers match your actual data. It’s important to note that transactions made through DERBIS are the responsibility of the association’s president, so they should be carefully monitored.
4. Broadcasting, For-Profit Organizations, and the Fund If the association has a media organ, profit-making business, or a fund, provide all the necessary details in this section.
5. Facilities of the Association Non-profit facilities such as 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.
6. Statement of International Activity If the association has relationships with foreign organizations, this section must include detailed reports of all related activities.
7. Association Financial Information This section is the core of the association statement. The income and expenses are entered according to the accounting book, as indicated in the system. At the end of this section, the total income, expenditure, and bank account status are recorded.
8. Cooperation with Domestic NGOs Declare whether there is financial aid between the association and any domestic non-governmental organizations. In-kind assistance should also be included.
9. Abroad Aids Similar to the previous section, provide information on any financial aid received from or sent abroad.
10. Public Aid and Activities Declare any aid received from public institutions for projects and provide detailed information on these projects.
11. Movable and Immovable Goods Record information about the association’s vehicles, real estate acquisitions, and grants in this section.
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