Articles of Association

CHARTER OF VALİDE HUMANITARIAN AID ASSOCIATION

NAME OF THE ASSOCIATION

The name of the association is VALİDE HUMANITARIAN AID ASSOCIATION.

HEADQUARTERS OF THE ASSOCIATION

The headquarters of the association is in İstanbul. The address of the association may be changed within İstanbul by decision of the board of directors. The association may open branches and representative offices at home and abroad.

PURPOSE OF THE ASSOCIATION

To provide those in need, in our country and in other countries, in times of disaster and war and in ordinary times, with every kind of material and moral assistance, in kind and in cash, in respect of food, clothing, health, education, fuel, rent, shelter, marriage, establishing a home, setting up a business, housing and all other matters, and to establish soup kitchens. To carry out work supporting every kind of activity that serves the benefit of society.

THE ASSOCIATION CARRIES OUT THE FOLLOWING WORK IN ORDER TO ACHIEVE ITS PURPOSE

For the purpose of engaging in every kind of activity in order to achieve the aim set out in Article 3 of the charter;

a) It protects persons of every age who are destitute, widowed, orphaned, fatherless, street children, those left on the street or living on the street, those separated from their homeland, refugees and those stranded, and provides them with every kind of assistance in kind and in cash. It establishes and operates soup kitchens, nursing homes, shelters, refuges, slaughterhouses, nurseries, guest houses, tent cities, logistics centres, social-purpose stores and other such facilities that will contribute to this purpose, and provides every kind of assistance in kind and in cash to institutions of this kind.

b) It provides every kind of education and training assistance, at home and abroad, to students in need of Turkish and foreign nationality. It also opens dormitories, libraries, study centres, tutoring houses, courses, scientific research and development centres, schools for persons with disabilities and schools, and provides every kind of assistance in kind and in cash to institutions of this kind.

c) It arranges treatment for poor patients in need of health assistance and contributes to every kind of medicine, medical supply and treatment expense in cases of childbirth, illness and accident. It arranges their treatment at home and abroad. It provides assistance to those who establish dispensaries, clinics, maternity hospitals, hospitals, mobile health teams, health posts, pharmacies and similar facilities that will contribute to this purpose. It carries out preventive health services and patient transport services. It carries out joint work with all organisations providing services in the field of health and purchases services.

It provides equipment and supplies to persons with disabilities and to organisations concerned with them. It establishes care, rehabilitation, education and shelter centres relating to all persons with disabilities, provides every kind of assistance to those who establish them, and carries out joint work. It provides funeral support in the event of the death of persons who have no one to care for them.

d) It provides every kind of material and moral assistance needed by the victims of floods, earthquakes, fires, landslides and every other kind of disaster occurring in our country and in other countries. For this purpose it prepares teams to be deployed in the event of disaster and carries out storage activities to keep the necessary relief supplies ready.

e) It covers the costs of events such as circumcision ceremonies, engagements and weddings for the poor and the destitute; it provides assistance in kind, in cash and otherwise.

f) It provides those in need with food, clothing, cleaning supplies, business start-up support, fuel, rent, shelter, housing, household goods and other assistance.

g) It establishes scientific, charitable and commercial institutions, premises and foundations that will serve the purposes of the association, and also cooperates with institutions and foundations established by other natural and legal persons.

h) In order to generate income for the association and/or for promotional purposes, it holds fairs, charity bazaars, exhibitions, trips, concerts and similar social and cultural events, or takes part in activities of this kind.

i) In line with its purposes, in order to engage in activities in every field that may be of benefit on behalf of our country and our nation, it enters into association and cooperation with national and international organisations in our country and in foreign countries, both domestically and in the international arena. It organises national and international scientific meetings and conferences, participates in congresses and conferences, has research carried out in cooperation with scholars or universities, has reports prepared and makes them available for the benefit of society and of interested parties. It organises competitions relating to its fields of activity and grants awards.

j) It accepts donations of immovable property, purchases, rents and leases out immovable property, and uses it in line with the purposes of the association.

k) For the purpose of protecting nature, which is necessary for the continuation of human existence, it carries out activities aimed at the protection of every kind of living and non-living being within the natural balance, contributes to such activities or takes part in them itself.

l) It brings the assistance set out in its purpose to the attention of the public through written and visual publications; in order to draw attention to this humanitarian matter it produces, or has produced, printed, audio or visual publications that encourage social solidarity and are consistent with national and spiritual values. It also carries out, or has carried out, cultural and artistic activities such as printed matter, cinema films, television films, advertising films and theatrical works that will serve this purpose. It makes use of the internet in the work through which it achieves its purpose. It issues declarations and statements on behalf of the association and publishes newspapers, magazines and similar publications.

m) It has roads, bridges, fountains, water networks, rest areas, playgrounds, schools, social and cultural facilities, places of worship and similar structures built, undertakes their repair, or assists in their construction.

n) Provided that the principles of tax and financial legislation are complied with and that the income obtained as a result of its activities is not distributed among its members but is recorded as revenue of the association and spent in line with its purposes, it establishes and operates every kind of commercial enterprise and fund in places deemed necessary.

o) It offers for sale, by auction or by obtaining bids, items donated to the association that are of historical value or of an antique nature and that cannot be used as relief supplies, so that the proceeds may be used in line with the purposes of the Association.

p) It accepts donations of every kind of vehicle for use in the work of the association, purchases and rents such vehicles and covers their expenses.

r) It carries out joint projects with public institutions and organisations in relation to its fields of work.

s) It accepts every kind of qurbani (sacrificial) donation to be used in line with its purpose, and at home and abroad

carries out qurbani organisation.

ş) It provides the assistance in kind and in cash set out in the association's charter in all regions of Türkiye and of the world, without distinction of religion, language or race.

t) In line with its stated purposes, the association operates in the fields written in its charter, primarily Food, Clothing, Education and Shelter.

MEMBERSHIP, HONORARY MEMBERSHIP, WITHDRAWAL FROM AND EXPULSION FROM MEMBERSHIP

CONDITIONS AND FORMS OF BECOMING A MEMBER OF THE ASSOCIATION, OF WITHDRAWAL AND OF EXPULSION, TYPES OF MEMBERSHIP

a-) Full Membership:

A full member is a natural or legal person having the capacity to act, who has accepted the provisions set out in the association's charter and whose application for membership of the association has been accepted. The board of directors decides on a written application for membership within 30 days at the latest, either accepting the membership or rejecting the request. In the event of rejection, no reasons need be given. No one may be compelled to become a member of the association. No one may compel the association to accept their own membership or that of another person.

b-) Volunteer Membership:

Persons who have rendered, or are believed will render, substantial service to the purposes and fields of work of the association acquire the right to the title of volunteer member by decision of the board of directors. In addition, the title of honorary member may be granted by decision of the board of directors to those who provide material and moral support to the association. Volunteer members and honorary members may attend general assembly meetings but may not vote. Volunteer members may pay dues if they wish.

MEMBERSHIP RIGHTS

a-) The right of membership, being strictly personal, is indivisible and non-transferable.

b-) No one may be compelled to become, or to remain, a member of the association. Every member has the right to resign.

c-) Members have equal rights, without discrimination.

d-) Every full member has one vote at the general assembly. Votes are cast in person.

e-) Volunteer members may pay dues and make donations if they wish. However, volunteer members have no right to vote and no right to serve on the board of directors.

ARTICLE 7: WITHDRAWAL FROM MEMBERSHIP

Withdrawal from membership takes place by means of a written declaration of withdrawal submitted to the board of directors. A withdrawing member is obliged to pay any accrued dues and, where they have caused damage to the assets of the association, to compensate for it.

EXPULSION FROM MEMBERSHIP

a-) Losing the right to be a member of associations.

b-) Acting contrary to the provisions of the main charter and to the regulations of the association.

c-) Failing to pay dues for at least one year.

d-) Being given a penalty of indefinite expulsion from membership.

e-) Failing to make truthful declarations on the membership form.

f-) Failing to perform the duties assigned under the charter and the regulations.

g-) Engaging in acts contrary to the laws and to the charter of the association and harmful to the purpose of the association, or working against the association.

h-) Committing an offence involving moral turpitude as listed in the laws, or being convicted of such offences.

On the grounds listed above, members are expelled from membership by decision of the board of directors. Those expelled from membership of the association have the right to object at the first general assembly meeting to be held. The decisions of the general assembly on this matter are final. Those who withdraw from, or are expelled from, membership of the association may not demand the return of the assistance and dues they have previously provided to the association.

AUTOMATIC TERMINATION OF MEMBERSHIP

a) The death or presumed absence of the member,

b) The cessation of the legal and factual conditions required for membership,

c) Membership terminates automatically upon the liquidation of the association and the completion of the liquidation process.

HEADQUARTERS, BRANCHES, ORGANISATIONAL STRUCTURE AND ORGANS

ORGANS OF THE CENTRAL ASSOCIATION

a-) The Central General Assembly.

b-) The Central Board of Directors.

c-) The Central Board of Auditors.

The association may also establish other organs. However, the duties and powers of the General Assembly, the Board of Directors and the Board of Auditors may not be delegated to these organs.

THE CENTRAL GENERAL ASSEMBLY AND ITS COMPOSITION

The central general assembly of the association consists of the full members of the central general assembly together with the full members of the branches. Honorary and volunteer members may attend general assembly meetings and put forward proposals and wishes, but have no right to vote.

The general assembly of the headquarters is constituted by the participation of all full members.

TIME OF GENERAL ASSEMBLY MEETINGS

a) Ordinary meeting:

The Central General Assembly holds its ordinary meeting once every three years in the month of JUNE, at a place determined by the Board of Directors.

b) Extraordinary meeting:

In cases deemed necessary by the central board of directors or the central board of auditors, or upon the written request of one fifth of the members of the central general assembly, the general assembly convenes in extraordinary session at a place determined by the board of directors.

The general assembly is convened by the central board of directors. If, upon the written request of the central board of auditors or of one fifth of the members of the central general assembly, the central board of directors does not convene the central general assembly within one month, then upon the application of the board of auditors or of one of the members requesting the meeting, the local magistrate holds a hearing and appoints a committee of three persons from among the members of the association to convene the general assembly.

PROCEDURE OF CONVOCATION

The board of directors draws up a list of the members entitled to attend the general assembly.

Members who are to attend the general assembly are invited to the meeting at least fifteen days in advance, by announcing the day, time, place and agenda in at least one newspaper or on the association's website, by written notification, by sending a message to the electronic mail address or contact number notified by the member, or by using local broadcast media. This notice also states the day, time and place of the second meeting in the event that the meeting cannot be held because a quorum is not reached.

The period left between the first meeting and the second meeting may not be less than seven days or more than sixty days.

If the meeting is postponed for a reason other than failure to reach a quorum, this is announced to the members in accordance with the procedure of convocation used for the first meeting, stating also the reasons for the postponement. The second meeting must be held within six months at the latest from the date of postponement. Members are again invited to the second meeting in accordance with the principles set out in the first paragraph.

A general assembly meeting may not be postponed more than once.

QUORUM FOR MEETINGS

The general assembly acts by an absolute majority of the members entitled, under the association's charter, to attend the general assembly. However, decisions on amendment of the charter and on the dissolution of the association may be taken only by a two-thirds majority of the members attending the meeting.

If the quorum is not reached at the first meeting, no quorum is sought at the second meeting; however, the number of members attending this second meeting may not be less than twice the total number of members of the board of directors and the board of auditors of the association.

PROCEDURE OF MEETINGS

The list of members entitled to attend the general assembly is kept available at the place of the meeting. The identity documents issued by official authorities of the members who are to enter the meeting place are checked by members of the board of directors or by officials to be appointed by the board of directors. Members enter the meeting place by signing next to their names on the list drawn up by the board of directors. Those who do not present an identity document, those who do not sign the said list, and members not entitled to attend the general assembly, are not admitted to the meeting place. Such persons and non-members of the association may observe the general assembly meeting from a separate section.

If the quorum is reached, this is recorded in a minute and the meeting is opened by the chairman of the board of directors or by one of the members of the board of directors appointed by them. In the event that the quorum is not reached, a minute is likewise drawn up by the board of directors.

After the opening, a chairman, a sufficient number of deputy chairmen and a secretary are elected to conduct the meeting, thereby forming the presiding council.

In the votes to be held for the election of the organs of the association, members casting votes are obliged to present their identity documents to the presiding council and to sign next to their names on the attendance list. The conduct and the security of the meeting are the responsibility of the chairman of the presiding council. The General Assembly concludes with the discussion and resolution of the matters on the agenda. Every member has one vote at the general assembly; the member is obliged to cast their vote in person.

The matters discussed and the decisions taken at the meeting are recorded in a minute, which is signed jointly by the chairman of the presiding council and the secretaries. At the end of the meeting, the minute and the other documents are delivered to the Chairman of the board of directors. The chairman of the board of directors is responsible for the safekeeping of these documents and for their delivery to the newly elected board of directors within seven days.

DUTIES OF THE CENTRAL GENERAL ASSEMBLY OF THE ASSOCIATION

a-) Election of the organs of the association.

b-) Amendment of the charter of the association.

c-) Discussion of the reports of the board of directors and the board of auditors, of the balance sheet and of the income and expenditure accounts, and their approval as they stand or with amendments.

d-) Approval, as it stands or with amendments, of the budget prepared by the board of directors.

e-) Authorising the board of directors with regard to the purchase of the immovable property necessary to achieve the purpose of the association, or the sale of existing immovable property.

f-) The association's joining or leaving a federation.

g-) Dissolution of the association.

h-) Deciding on the opening of branches of the association in places deemed necessary and authorising the board of directors in this regard

i-) Performance of the other duties stated in the legislation and in the charter as falling to the general assembly.

COMPOSITION OF THE CENTRAL BOARD OF DIRECTORS

The board of directors is elected by the general assembly as five full and five substitute members.

At its first meeting after the election, the board of directors allocates duties by a decision, determining the chairman, the deputy chairman, the secretary, the treasurer and the member.

The board of directors may be convened at any time, provided that all members are informed. It convenes with the presence of one more than half of the total number of members. Decisions are taken by an absolute majority of the total number of members attending the meeting.

In the event that a full membership of the board of directors becomes vacant through resignation or for other reasons, it is obligatory to call the substitute members to duty in the order of the number of votes they received at the general assembly.

DUTIES AND POWERS OF THE CENTRAL BOARD OF DIRECTORS

a) To work towards the realisation of the aims and matters set out in the charter and to implement the decisions of the general assembly.

b) To administer and represent the association and to grant authority in this regard to its own members or to third parties. The board of directors may appoint, from among the members of the association or from outside on a salaried basis, a secretary general, a general manager, a deputy general manager and as many unit heads as the association requires. The other members of the board of directors are assigned duties according to the matters and tasks to be determined.

c) To determine and establish the working procedures and principles of the secretary general appointed from among the members of the association or on a salaried basis.

d) To carry out the transactions relating to the income and expenditure accounts of the association, to make the necessary transfers to the branches from the headquarters budget in line with budget planning, and to prepare the budget for the coming period and submit it to the general assembly.

e) To carry out, in accordance with the applicable legislation, the provisions of the charter and the decisions of the general assembly, the purchase and sale of immovable property, every kind of disposition and obligating transaction, borrowing, mortgage and similar matters, together with every kind of undertaking and expenditure transaction.

f) To utilise, with the authority to be granted by the general assembly, all or part of the immovable property in the ownership and possession of the association and of every kind of movable property and rights that may be valued in cash.

g) To establish commissions and to form platforms for the realisation and conduct of the purpose of the association.

h) To settle, to discharge and to waive claims in disputes and lawsuits for and against the association.

i) To prepare regulations governing the activities of the association.

j) To appoint the personnel, workers and consultants who will carry out the administrative and financial affairs of the association and, where necessary, to terminate their employment.

k) To ensure the opening of branches of the association in places deemed necessary, in line with the authority to be granted by the general assembly, and to authorise the founders of these branches.

l) To open representative offices in places deemed necessary by the Board of Directors and to appoint representatives.

m) To issue authorisation certificates for the collection of dues and donations and to deliver them to the relevant persons.

n) To form platforms in line with the purposes of the association.

o) To carry out the other work assigned to it by the laws, the charter and the regulations, and to exercise its powers.

COMPOSITION OF THE CENTRAL BOARD OF AUDITORS

The Central Board of Auditors consists of three full and three substitute members elected from among the members of the association for a term of three years, in order to inspect and audit the transactions and accounts of the association on behalf of the general assembly. The board of auditors elects a chairman at its first meeting and decides on its working procedure and programme. Auditors whose term has expired may be re-elected.

DUTIES OF THE CENTRAL BOARD OF AUDITORS

The board of auditors audits, in accordance with the principles and procedures laid down in the association's charter and at intervals not exceeding one year, whether the association operates in line with the purpose set out in its charter and with the fields of work stated as being pursued in order to achieve that purpose, and whether the books, accounts and records are kept in accordance with the legislation and with the association's charter, and it submits the audit results in a report to the board of directors and, when it convenes, to the general assembly.

Upon the request of the members of the board of auditors, it is obligatory for the officials of the association to present or provide every kind of information, document and record, and to comply with requests to enter the administrative premises, the institutions and their annexes.

The fact that an audit has been carried out by the general assembly, the board of directors or independent audit firms does not remove the obligation of the board of auditors.

NOTIFICATION OF THE RESULTS OF THE CENTRAL GENERAL ASSEMBLY

Within thirty days following ordinary or extraordinary general assembly meetings, the General Assembly Result Notification (ANNEX-3), containing the full and substitute members elected to the board of directors, the board of auditors and the other organs, together with its annexes, is notified by the chairman of the board of directors to the local civil administration authority. If the charter has been amended, a copy of the new and former versions of the amended articles of the charter and of the final version of the association's charter, each page signed by the board of directors,

General assembly result notifications may also be made by a member of the board of directors authorised by the board of directors of the association. The chairman of the board of directors is responsible for any failure to make the notification.

FINANCIAL PROVISIONS

INCOME OF THE ASSOCIATION

The income of the association is as follows:

1.a) Entrance and membership dues,

b) Income obtained from activities such as publications produced by the association, and from lotteries, exhibitions, charity bazaars, performances, concerts, symposiums, conferences and sports competitions to be organised, and from calendars, diaries and identity cards,

c) Income obtained from the assets of the association,

d) Shares to be received from enterprises belonging to the association,

e) Income obtained from the use, leasing or transfer, in accordance with the conditions of the bequest, of every kind of property and right donated or bequeathed,

f) Donations and aid to be collected in accordance with the provisions of the legislation on the collection of aid,

g) Every kind of assistance in cash and in kind,

h) The receipt by the association of aid from natural or legal persons or other organisations in foreign countries (subject to prior notification to the local civil administration authority),

i) Other income,

MEMBERSHIP DUES

The Headquarters Board of Directors is authorised to determine the amounts and methods of payment of members' entrance dues and annual dues. Dues may not be increased more than once within one year.

PROCEDURE FOR INCOME AND EXPENDITURE

The income of the association is collected by means of a receipt voucher. Where the income of the association is collected through banks, documents such as the receipt slip or account statement issued by the bank take the place of a receipt voucher.

At least two thirds of the income obtained during the year shall be spent for the purpose of achieving the aims of the association.

The expenditures of the association are made by means of expenditure documents such as invoices, retail sales slips and self-employment receipts. However, associations issue an expenditure note in accordance with the provisions of the Tax Procedure Law for payments falling within the scope of Article 94 of the Income Tax Law, and an Expenditure Voucher (Associations Regulation - ANNEX-13) for payments not falling within this scope.

Deliveries of goods and services free of charge to be made by associations to persons, institutions or organisations are made by means of an In-Kind Aid Delivery Document (Associations Regulation - ANNEX-14). Deliveries of goods and services free of charge to be made to associations by persons, institutions or organisations are accepted by means of an In-Kind Donation Receipt Document (Associations Regulation - ANNEX-15).

The same provisions apply to negotiable instruments having monetary value. The accounting period of the association is between 1 January and 31 December. The accounts of the association are kept on the balance sheet basis.

BOOKS TO BE KEPT

a) Book of Decisions:

The decisions of the board of directors are written in this book in order of date and number, and the decisions are signed underneath by the chairman and the members.

b) Membership Register:

The identities, dates of entry and monthly or annual dues of those joining the membership of the association are recorded.

1.c) Document Register:

Incoming and outgoing correspondence is recorded in this book with its date and number.

d) Receipt Voucher Register:

The series and serial numbers of the receipt vouchers, the names, surnames and signatures of those who receive and return these documents, and the dates on which they received and returned them, are recorded in this book.

1.e) Journal, General Ledger and Inventory Book:

The manner in which these books are kept and the form of recording are carried out in accordance with the principles of the Tax Procedure Law and of the General Communiqués on the Implementation of the Accounting System published pursuant to the authority granted to the Ministry of Finance by that Law.

1.f) Fixed Asset Register:

The date and manner of acquisition of the fixed assets belonging to the association, the places where they are used or to which they are given, and the removal from the records of those that have completed their useful life, are recorded in this book.

OTHER PROVISIONS

AMENDMENT OF THE CHARTER

General assembly decisions are taken by an absolute majority of the members entitled, under the association's charter, to attend the general assembly. However, decisions on amendment of the charter and on the dissolution of the association may be taken only by a two-thirds majority of the members attending the meeting.

In the event that the meeting is postponed because a sufficient majority is not reached, no quorum is sought at the second meeting. However, the number of members attending this meeting may not be less than twice the total number of members of the board of directors and the board of auditors.

DISSOLUTION OF THE ASSOCIATION AND ITS CONSEQUENCES

In order for a decision to dissolve the association to be taken at the general assembly, at least two thirds of the members must attend the meeting and the dissolution must be decided by the affirmative vote of a two-thirds majority of the attending members. If two thirds of the members are not present at the first meeting, the meeting is postponed, and at the second meeting dissolution may be decided by the affirmative vote of a two-thirds majority of the attending members. The dissolution of the association is notified in writing by the board of directors within 30 days to the highest local civil administration authority. The transfer of the money, property and rights of such associations is carried out by a liquidation committee composed of the members of the last board of directors. These procedures are commenced as of the date on which the general assembly decision on dissolution was taken, or on which the state of automatic termination became final. During the liquidation period, the phrase "VALİDE HUMANITARIAN AID Association in Liquidation" is used in the name of the association in all transactions.

The liquidation committee first examines the accounts of the association. During the examination, the books, receipt vouchers, expenditure documents, title deeds, bank records and other documents belonging to the association are identified, and its assets and liabilities are recorded in a minute. During the liquidation proceedings, a call is made to the creditors to whom the association is found to be indebted and, if there is any property, it is converted into cash and paid to the creditors.

If the association is a creditor, the receivables are collected from the debtors. After the receivables have been collected and the debts paid, the remaining money and property are, in accordance with the decision of the general assembly, left to the association or foundation most suited to the purpose of the association.

Following the completion of the liquidation and transfer procedures of the money, property and rights of such associations, the liquidation committee is obliged to notify the situation in writing within seven days to the local civil administration authority of the place where the association's headquarters is located, and to attach the liquidation minute to that notification.

All procedures relating to the liquidation are shown in the liquidation minute, and the liquidation proceedings are completed within three months, excluding additional periods granted by the local civil administration authorities on justified grounds.

The members of the last board of directors, in their capacity as the liquidation committee, are responsible for keeping the books and documents of such associations. This duty may also be assigned to one member of the board of directors. The retention period for these books and documents is five years.

BRANCHES AND REPRESENTATIVE OFFICES OF THE ASSOCIATION

Branches and representative offices may be opened at home and abroad in places deemed necessary by the General Assembly and in line with the authority it grants to the Board of Directors.

OPENING A BRANCH

After authority to open a branch has been obtained from the general assembly, an application is made by submitting to the local civil administration authority of the place where the branch is to be opened two copies of the establishment notification (Annex-2) signed by at least three persons authorised by the central board of directors, together with two copies of the association's charter approved by the relevant directorate of associations, photocopies of the identity cards of the founders, a list stating the names, surnames, places of residence and signatures of the members of the provisional board of directors and of the person or persons authorised to receive correspondence and notifications, a photocopy of the general assembly decision showing the authority granted to the board of directors to open a branch, and a photocopy of the association's board decision taken in respect of the persons authorised as founders. The first organs are constituted by the founders.

Duties and Powers of Branches

b) Branches are internal units of the association which do not have legal personality, which are charged and empowered to carry out autonomous activities in line with the purposes and service matters of the association, and which are themselves responsible for the receivables and debts arising from all their transactions.

Organs of Branches and Provisions Applicable to Branches

c) The organs of a branch are the general assembly, the board of directors and the board of auditors.

The general assembly consists of the registered members of the branch.

The board of directors is elected by the branch general assembly as five full and five substitute members, and the board of auditors as three full and three substitute members.

The duties and powers of these organs, together with the other provisions of this charter relating to the association, are also applied in the branch within the framework prescribed by the legislation.

Time of Convocation of Branch General Assemblies and the Manner of Their Representation at the Headquarters General Assembly

d) Branches are obliged to complete their ordinary general assembly meetings at least two months before the headquarters general assembly meeting.

The ordinary general assembly of the branches convenes once every 3 years, in the month of April, on the day, at the place and at the time to be determined by the branch board of directors.

Branches are obliged to notify a copy of the general assembly result notification to the local civil administration authority and to the headquarters of the association within thirty days following the date on which the meeting was held.

Branches are represented at the headquarters general assembly by election. The chairmen of the boards of directors and of the boards of auditors of the branches have the right to attend the headquarters general assembly and to vote where they are elected as delegates on behalf of the branch.

The delegates elected at the most recent branch general assembly attend the headquarters general assembly. The members of the headquarters board of directors and board of auditors attend the headquarters general assembly, but may not vote unless they have been elected as delegates on behalf of a branch. Those serving on the board of directors or the board of auditors of a branch leave their post at the branch when they are elected to the headquarters board of directors or board of auditors.

THE FORM OF INTERNAL AUDIT OF THE ASSOCIATION

Internal audit is essential in associations. Internal audit may be carried out by the general assembly, the board of directors or the board of auditors, and an audit may also be commissioned from independent audit firms.

The fact that an audit has been carried out by the general assembly, the board of directors or independent audit firms does not remove the obligation of the board of auditors.

The board of auditors audits, in accordance with the principles and procedures laid down in the association's charter and at intervals not exceeding one year, whether the association operates in line with the purpose set out in its charter and with the fields of work stated as being pursued in order to achieve that purpose, and whether the books, accounts and records are kept in accordance with the legislation and with the association's charter, and it submits the audit results in a report to the board of directors and, when it convenes, to the general assembly.

Upon the request of the members of the board of auditors, it is obligatory for the officials of the association to present or provide every kind of information, document and record, and to comply with requests to enter the administrative premises, the institutions and their annexes.

BORROWING PROCEDURE AND EXPENDITURES

Where it is needed in order to achieve its purpose and to carry out its activities, the association may borrow by decision of the board of directors. Such borrowing may be for the purchase of goods and services on credit, as well as for the purchase of immovable property and for cash borrowing. However, borrowing of this kind may not be in amounts that cannot be met by the income sources of the association, and may not be of a nature that would place the association in payment difficulty.

ABSENCE OF PROVISION

In cases where there is no provision in this charter, the provisions of the law on associations, the provisions of the civil code and the provisions of other legislation concerning associations shall apply.