{"id":117,"date":"2023-04-06T14:26:26","date_gmt":"2023-04-06T11:26:26","guid":{"rendered":"http:\/\/10.135.32.32\/?page_id=116"},"modified":"2023-04-06T14:26:26","modified_gmt":"2023-04-06T11:26:26","slug":"vakiflar-kanunu","status":"publish","type":"page","link":"https:\/\/pttvakfi.org.tr\/index.php\/hakkimizda\/vakiflar-kanunu\/","title":{"rendered":"Vak\u0131flar Kanunu"},"content":{"rendered":"
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VAKIFLAR KANUNU<\/strong><\/p>\n\n\n\n

Kanun Numaras\u0131                           : 5737<\/strong><\/p>\n\n\n\n

Kabul Tarihi                        : 20\/2\/2008<\/strong><\/p>\n\n\n\n

Yay\u0131mland\u0131\u011f\u0131 R.Gazete     : Tarih: 27\/2\/2008 Say\u0131 : 26800<\/strong><\/p>\n\n\n\n

Yay\u0131mland\u0131\u011f\u0131 D\u00fcstur         : Tertip : 5  Cilt : 47  Sayfa:<\/strong><\/p>\n\n\n\n

B\u0130R\u0130NC\u0130 KISIM<\/strong><\/p>\n\n\n\n

Ama\u00e7, Kapsam ve Tan\u0131mlar<\/strong><\/p>\n\n\n\n

             Ama\u00e7<\/strong><\/p>\n\n\n\n

             MADDE 1 \u2013<\/strong> Bu Kanun; vak\u0131flar\u0131n y\u00f6netimi, faaliyetleri ve denetimine, yurt i\u00e7i ve yurt d\u0131\u015f\u0131ndaki ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131n tescili, muhafazas\u0131, onar\u0131m\u0131 ve ya\u015fat\u0131lmas\u0131na, vak\u0131f varl\u0131klar\u0131n\u0131n ekonomik \u015fekilde i\u015fletilmesi ve de\u011ferlendirilmesinin sa\u011flanmas\u0131na ili\u015fkin us\u00fbl ve esaslar\u0131n belirlenmesi; Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn kurulu\u015fu ile Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn te\u015fkil\u00e2t, g\u00f6rev, yetki ve sorumluluklar\u0131n\u0131n d\u00fczenlenmesi amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

             Kapsam<\/strong><\/p>\n\n\n\n

             MADDE 2 \u2013<\/strong> Bu Kanun; mazbut, m\u00fclhak ve yeni vak\u0131flar, cemaat ve esnaf vak\u0131flar\u0131 ile Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc kapsar.<\/p>\n\n\n\n

             Bu Kanunun uygulanmas\u0131nda milletleraras\u0131 m\u00fctekabiliyet ilkesi sakl\u0131d\u0131r.<\/p>\n\n\n\n

             Tan\u0131mlar<\/strong><\/p>\n\n\n\n

             MADDE 3 \u2013<\/strong> Bu Kanunun uygulanmas\u0131nda;<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fck veya Denetim Makam\u0131: Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcr: Vak\u0131flar Genel M\u00fcd\u00fcr\u00fcn\u00fc,<\/p>\n\n\n\n

             Meclis: Vak\u0131flar Meclisini,<\/p>\n\n\n\n

             Vak\u0131flar: Mazbut, m\u00fclhak, cemaat ve esnaf vak\u0131flar\u0131 ile yeni vak\u0131flar\u0131,<\/p>\n\n\n\n

             Vakfiye: Mazbut, m\u00fclhak ve cemaat vak\u0131flar\u0131n\u0131n malvarl\u0131\u011f\u0131n\u0131, vak\u0131f \u015fartlar\u0131n\u0131 ve vakfedenin isteklerini i\u00e7eren belgeleri,<\/p>\n\n\n\n

             1936 Beyannamesi: Cemaat vak\u0131flar\u0131n\u0131n 2762 say\u0131l\u0131 Vak\u0131flar Kanunu gere\u011fince verdikleri beyannameyi,<\/p>\n\n\n\n

             Vak\u0131f senedi: M\u00fclga 743 say\u0131l\u0131 T\u00fcrk Kanunu Medenisi ile 22\/11\/2001 tarihli ve 4721 say\u0131l\u0131 T\u00fcrk Meden\u00ee Kanunu h\u00fck\u00fcmlerine g\u00f6re kurulan vak\u0131flar\u0131n, malvarl\u0131\u011f\u0131n\u0131 ve vak\u0131f \u015fartlar\u0131n\u0131 i\u00e7eren belgeyi,<\/p>\n\n\n\n

             Mazbut vak\u0131f: Bu Kanun uyar\u0131nca Genel M\u00fcd\u00fcrl\u00fck\u00e7e y\u00f6netilecek ve temsil edilecek vak\u0131flar ile m\u00fclga 743 say\u0131l\u0131 T\u00fcrk Kanunu Medenisinin y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce kurulmu\u015f ve 2762 say\u0131l\u0131 Vak\u0131flar Kanunu gere\u011fince Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce y\u00f6netilen vak\u0131flar\u0131,<\/p>\n\n\n\n

             M\u00fclhak vak\u0131f: M\u00fclga 743 say\u0131l\u0131 T\u00fcrk Kanunu Medenisinin y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce kurulmu\u015f ve y\u00f6netimi vakfedenlerin soyundan gelenlere \u015fart edilmi\u015f vak\u0131flar\u0131,<\/p>\n\n\n\n

             Cemaat vakf\u0131: Vakfiyeleri olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n 2762 say\u0131l\u0131 Vak\u0131flar Kanunu gere\u011fince t\u00fczel ki\u015filik kazanm\u0131\u015f, mensuplar\u0131 T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olan T\u00fcrkiye\u2019deki gayrim\u00fcslim cemaatlere ait vak\u0131flar\u0131,<\/p>\n\n\n\n

             Esnaf vakf\u0131: 2762 say\u0131l\u0131 Vak\u0131flar Kanununun y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden \u00f6nce kurulmu\u015f ve esnaf\u0131n se\u00e7ti\u011fi y\u00f6netim kurulu taraf\u0131ndan y\u00f6netilen vak\u0131flar\u0131,<\/p>\n\n\n\n

             Yeni vak\u0131f: M\u00fclga 743 say\u0131l\u0131 T\u00fcrk Kanunu Medenisi ile 4721 say\u0131l\u0131 T\u00fcrk Meden\u00ee Kanunu h\u00fck\u00fcmlerine g\u00f6re kurulan vak\u0131flar\u0131,<\/p>\n\n\n\n

             \u015eube: Vak\u0131f faaliyetlerinin y\u00fcr\u00fct\u00fclebilmesi i\u00e7in yeni vakfa ba\u011fl\u0131 olarak a\u00e7\u0131lan, t\u00fczel ki\u015fili\u011fi olmayan ve b\u00fcnyesinde organlar\u0131 bulunan alt birimi,<\/p>\n\n\n\n

             Temsilcilik: Vak\u0131f faaliyetlerinin y\u00fcr\u00fct\u00fclebilmesi i\u00e7in yeni vakfa ba\u011fl\u0131 olarak a\u00e7\u0131lan, t\u00fczel ki\u015fili\u011fi ve b\u00fcnyesinde organlar\u0131 bulunmayan alt birimi,<\/p>\n\n\n\n

10242<\/strong><\/p>\n\n\n\n

             Vak\u0131f y\u00f6netimi: M\u00fclhak, cemaat ve esnaf vak\u0131flar\u0131 ile yeni vak\u0131flarda; vakfiye, 1936 Beyannamesi, vak\u0131f senedi, 4721 say\u0131l\u0131 T\u00fcrk Meden\u00ee Kanunu ve bu Kanuna g\u00f6re vakf\u0131 y\u00f6netmeye ve temsile yetkili organ\u0131,<\/p>\n\n\n\n

             Vak\u0131f y\u00f6neticisi: M\u00fclhak, cemaat ve esnaf vak\u0131flar\u0131 ile yeni vak\u0131flarda; vakfiye, 1936 Beyannamesi, vak\u0131f senedi, 4721 say\u0131l\u0131 T\u00fcrk Meden\u00ee Kanunu ve bu Kanuna g\u00f6re vakf\u0131 y\u00f6netmeye ve temsile yetkili ki\u015fi veya yetkili organlarda g\u00f6rev alan ki\u015fileri,<\/p>\n\n\n\n

             Hayrat: Mazbut, m\u00fclhak, cemaat ve esnaf vak\u0131flar\u0131 ile yeni vak\u0131flar\u0131n, do\u011frudan toplumun istifadesine bedelsiz olarak sunduklar\u0131 mal veya hizmetleri,<\/p>\n\n\n\n

             Akar: Vak\u0131f ama\u00e7 ve faaliyetlerinin yerine getirilmesi i\u00e7in gelir getirici \u015fekilde de\u011ferlendirilmesi zorunlu olan ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmazlar\u0131,<\/p>\n\n\n\n

             Mukataal\u0131 vak\u0131f: Zemini vakfa, \u00fczerindeki yap\u0131 ve a\u011fa\u00e7lar tasarruf edene ait olan ve kiras\u0131 y\u0131ll\u0131k olarak al\u0131nan vak\u0131f ta\u015f\u0131nmazlar\u0131n\u0131,<\/p>\n\n\n\n

             \u0130careteynli vak\u0131f: De\u011ferine yak\u0131n pe\u015fin \u00fccret ve ayr\u0131ca y\u0131ll\u0131k kira al\u0131nmak suretiyle s\u00fcresiz olarak kiralanan vak\u0131f ta\u015f\u0131nmazlar\u0131n\u0131,<\/p>\n\n\n\n

             Taviz bedeli: Mukataal\u0131 ve icareteynli ta\u015f\u0131nmazlar\u0131n serbest tasarrufa terki i\u00e7in al\u0131nan bedeli,<\/p>\n\n\n\n

             Galle fazlas\u0131: Mazbut ve m\u00fclhak vak\u0131flarda, vakf\u0131n hayrat ve akarlar\u0131n\u0131n onar\u0131m\u0131 ile vakfiyelerindeki hayrat hizmetlerin ifas\u0131ndan sonra kalan miktar\u0131,<\/p>\n\n\n\n

             \u0130ntifa hakk\u0131: Mazbut ve m\u00fclhak vak\u0131flarda, vakfiyelerindeki \u015fartlara g\u00f6re ilgililere b\u0131rak\u0131lm\u0131\u015f galle fazlalar\u0131 ve haklar\u0131,<\/p>\n\n\n\n

             ifade eder.<\/p>\n\n\n\n

\u0130K\u0130NC\u0130 KISIM<\/strong><\/p>\n\n\n\n

Vak\u0131flarla \u0130lgili H\u00fck\u00fcmler<\/strong><\/p>\n\n\n\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n

T\u00fczel Ki\u015filik, Ehliyet, Y\u00f6netim, Temsil<\/strong><\/p>\n\n\n\n

             T\u00fczel ki\u015filik<\/strong><\/p>\n\n\n\n

             MADDE 4 \u2013<\/strong> Vak\u0131flar, \u00f6zel hukuk t\u00fczel ki\u015fili\u011fine sahiptir.<\/p>\n\n\n\n

             Yeni vak\u0131flar\u0131n kurulu\u015fu, mal varl\u0131\u011f\u0131, \u015fube ve temsilcilikleri<\/strong><\/p>\n\n\n\n

             MADDE 5 \u2013<\/strong> Yeni vak\u0131flar; T\u00fcrk Meden\u00ee Kanunu h\u00fck\u00fcmlerine g\u00f6re kurulur ve faaliyet g\u00f6sterirler.<\/p>\n\n\n\n

             Yeni vak\u0131flar\u0131n kurulu\u015funda ama\u00e7lar\u0131na g\u00f6re \u00f6zg\u00fclenecek asgar\u00ee mal varl\u0131\u011f\u0131 her y\u0131l Meclis\u00e7e belirlenir.<\/p>\n\n\n\n

             Yeni vak\u0131flar, vak\u0131f senetlerinde yaz\u0131l\u0131 ama\u00e7lar\u0131n\u0131 ger\u00e7ekle\u015ftirmek \u00fczere Genel M\u00fcd\u00fcrl\u00fc\u011fe beyanda bulunmak \u015fart\u0131yla \u015fube ve temsilcilik a\u00e7abilirler. Beyannamenin d\u00fczenlenmesine ili\u015fkin us\u00fbl ve esaslar y\u00f6netmelikle d\u00fczenlenir.<\/p>\n\n\n\n

             Yabanc\u0131lar, T\u00fcrkiye\u2019de, hukuk\u00ee ve fiil\u00ee m\u00fctekabiliyet esas\u0131na g\u00f6re yeni vak\u0131f kurabilirler.<\/p>\n\n\n\n

             Y\u00f6netim ve temsil \u015fekli<\/strong><\/p>\n\n\n\n

             MADDE 6 \u2013<\/strong> Mazbut vak\u0131flar, Genel M\u00fcd\u00fcrl\u00fck taraf\u0131ndan y\u00f6netilir ve temsil edilir.<\/p>\n\n\n\n

             M\u00fclhak vak\u0131flar, Anayasaya ayk\u0131r\u0131l\u0131k te\u015fkil etmeyen vakfiye \u015fartlar\u0131na g\u00f6re Meclis taraf\u0131ndan atanacak y\u00f6neticiler eliyle y\u00f6netilir ve temsil edilir. Vak\u0131f y\u00f6neticileri kendilerine yard\u0131mc\u0131 tayin edebilirler. M\u00fclhak vak\u0131f y\u00f6neticilerinde aranacak \u015fartlar ile yard\u0131mc\u0131lar\u0131n\u0131n nitelikleri y\u00f6netmelikle d\u00fczenlenir. Vakfiyedeki \u015fartlar\u0131 ta\u015f\u0131mamalar\u0131 nedeniyle kendilerine y\u00f6neticilik verilemeyenler bu \u015fartlar\u0131 elde edinceye, k\u00fc\u00e7\u00fckler ile k\u0131s\u0131tl\u0131lar fiil ehliyetlerini kazan\u0131ncaya ve bo\u015f kalan y\u00f6neticilik yenisine verilinceye kadar, vak\u0131f i\u015fleri Genel M\u00fcd\u00fcrl\u00fck\u00e7e temsilen y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n\n\n\n

             Cemaat vak\u0131flar\u0131n\u0131n y\u00f6neticileri mensuplar\u0131nca kendi aralar\u0131ndan se\u00e7ilir. Vak\u0131f y\u00f6neticilerinin se\u00e7im us\u00fbl ve esaslar\u0131 y\u00f6netmelikle d\u00fczenlenir.<\/p>\n\n\n\n

             Esnaf vak\u0131flar\u0131, m\u00fclhak vak\u0131flar\u0131n tabi oldu\u011fu h\u00fck\u00fcmlere tabidir. Bu vak\u0131flar, esnaf\u0131n se\u00e7ti\u011fi y\u00f6netim kurulu taraf\u0131ndan y\u00f6netilir.<\/p>\n\n\n\n

             Yeni vak\u0131flar\u0131n y\u00f6netim organ\u0131 vak\u0131f senedine g\u00f6re olu\u015fturulur ve bu vak\u0131flar\u0131n y\u00f6netim organlar\u0131nda g\u00f6rev alanlar\u0131n \u00e7o\u011funlu\u011funun, T\u00fcrkiye\u2019de yerle\u015fik bulunmas\u0131 gerekir.<\/p>\n\n\n\n

10243<\/strong><\/p>\n\n\n\n

            Genel M\u00fcd\u00fcrl\u00fck\u00e7e y\u00f6netilecek ve temsil edilecek vak\u0131flar<\/strong><\/p>\n\n\n\n

             MADDE 7 \u2013<\/strong> On y\u0131l s\u00fcreyle y\u00f6netici atanamayan veya y\u00f6netim organ\u0131 olu\u015fturulamayan m\u00fclhak vak\u0131flar, mahkeme karar\u0131yla Genel M\u00fcd\u00fcrl\u00fck\u00e7e y\u00f6netilir ve temsil edilir.<\/p>\n\n\n\n

             Bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce mazbut vak\u0131flar aras\u0131na al\u0131nan vak\u0131flarla, bu Kanuna g\u00f6re mazbut vak\u0131flar aras\u0131na al\u0131nan vak\u0131flara bir daha y\u00f6netici se\u00e7imi ve atamas\u0131 yap\u0131lamaz.<\/p>\n\n\n\n

             \u0130lgililerin vakfiye \u015fartlar\u0131na g\u00f6re intifa haklar\u0131 sakl\u0131d\u0131r.<\/p>\n\n\n\n

(Ek f\u0131kra:13\/2\/2011-6111\/208 md.)<\/strong> \u0130ntifa haklar\u0131na ili\u015fkin talepler galle fazlas\u0131 almaya hak kazan\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6steren mahkeme karar\u0131n\u0131n kesinle\u015fti\u011fi tarihten itibaren be\u015f y\u0131l ge\u00e7mekle d\u00fc\u015fer.<\/p>\n\n\n\n

(Ek f\u0131kra:13\/2\/2011-6111\/208 md.)<\/strong> Mazbut vak\u0131flarda intifa haklar\u0131, galle fazlas\u0131 almaya hak kazan\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6steren mahkeme karar\u0131n\u0131n kesinle\u015fti\u011fi tarihten itibaren, vakf\u0131n son be\u015f y\u0131l i\u00e7indeki malvarl\u0131\u011f\u0131, gelirleri ve giderleri ile s\u0131n\u0131rl\u0131 olmak ve galle fazlas\u0131n\u0131n mevcudiyeti \u015fart\u0131yla Genel M\u00fcd\u00fcrl\u00fck\u00e7e belirlenir.<\/p>\n\n\n\n

             Yeni vak\u0131f organlar\u0131n\u0131n tamamlanmas\u0131<\/strong><\/p>\n\n\n\n

             MADDE 8 \u2013<\/strong> Yeni vak\u0131flar\u0131n organlar\u0131nda \u00f6l\u00fcm, istifa ya da herhangi bir nedenle eksilme oldu\u011fu takdirde; vak\u0131f senedindeki h\u00fck\u00fcmlere g\u00f6re, h\u00fck\u00fcm bulunmamas\u0131 halinde vak\u0131f senedi de\u011fi\u015fikli\u011fine yetkili organ\u0131n, bunun bulunmamas\u0131 halinde ise icraya yetkili organ\u0131n karar\u0131 ve Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn g\u00f6r\u00fc\u015f\u00fc al\u0131narak mahkemece yenisi se\u00e7ilir.<\/p>\n\n\n\n

             Vak\u0131f y\u00f6neticisi olamayacaklar<\/strong><\/p>\n\n\n\n

             MADDE 9 \u2013<\/strong> Vak\u0131flarda; h\u0131rs\u0131zl\u0131k, nitelikli h\u0131rs\u0131zl\u0131k, ya\u011fma, nitelikli ya\u011fma, doland\u0131r\u0131c\u0131l\u0131k, nitelikli doland\u0131r\u0131c\u0131l\u0131k, zimmet, r\u00fc\u015fvet, sahtecilik, hileli iflas, ihaleye fesat kar\u0131\u015ft\u0131rma, edimin ifas\u0131na fesat kar\u0131\u015ft\u0131rma, g\u00fcveni k\u00f6t\u00fcye kullanma, ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131 ile Devletin g\u00fcvenli\u011fine kar\u015f\u0131 i\u015flenen su\u00e7lar\u0131n birinden mahk\u00fbm olanlar y\u00f6netici olamazlar.<\/p>\n\n\n\n

             Vak\u0131f y\u00f6neticisi se\u00e7ildikten sonra yukar\u0131daki su\u00e7lardan mahk\u00fbm olanlar\u0131n y\u00f6neticili\u011fi sona erer.<\/p>\n\n\n\n

             Vak\u0131f y\u00f6neticilerinin sorumluluklar\u0131 ve g\u00f6revden al\u0131nmas\u0131<\/strong><\/p>\n\n\n\n

             MADDE 10 \u2013<\/strong> Vak\u0131f y\u00f6neticileri; vakf\u0131n amac\u0131na ve y\u00fcr\u00fcrl\u00fckteki mevzuata uymak zorundad\u0131r.<\/p>\n\n\n\n

             Birinci f\u0131krada belirtilen zorunlulu\u011fa uymayanlar ile;<\/p>\n\n\n\n

             a) Vakf\u0131n amac\u0131 do\u011frultusunda faaliyette bulunmayan,<\/p>\n\n\n\n

             b) Vakf\u0131n mallar\u0131n\u0131 ve gelirlerini ama\u00e7lar\u0131na uygun olarak kullanmayan,<\/p>\n\n\n\n

             c) A\u011f\u0131r ihmal ve kas\u0131tl\u0131 fiilleriyle vakf\u0131 zarara u\u011fratan,<\/p>\n\n\n\n

             d) Denetim Makam\u0131nca tespit edilen noksanl\u0131k ve yanl\u0131\u015fl\u0131klar\u0131 verilen s\u00fcre i\u00e7erisinde tamamlamayan, d\u00fczeltmeyen veya ayk\u0131r\u0131 i\u015flemlere devam eden,<\/p>\n\n\n\n

             e) Medeni haklar\u0131 kullanma ehliyetini kaybeden veya g\u00f6revini s\u00fcrekli olarak yapmas\u0131na engel te\u015fkil edecek hastal\u0131\u011fa veya maluliyete yakalanan,<\/p>\n\n\n\n

             f) Bu Kanunun 11 inci maddesi uyar\u0131nca iki defa idar\u00ee para cezas\u0131 alan,<\/p>\n\n\n\n

             vak\u0131f y\u00f6neticileri, Meclisin verece\u011fi karara dayal\u0131 olarak Denetim Makam\u0131n\u0131n ba\u015fvurusu \u00fczerine vakf\u0131n yerle\u015fim yeri asliye hukuk mahkemesince g\u00f6revlerinden al\u0131nabilir. Telafisi imk\u00e2ns\u0131z sonu\u00e7lar do\u011furabilecek hallerde dava sonu\u00e7lan\u0131ncaya kadar, Meclis karar\u0131 \u00fczerine Denetim Makam\u0131nca, vak\u0131f y\u00f6netiminin ge\u00e7ici olarak g\u00f6revden uzakla\u015ft\u0131r\u0131lmas\u0131 ve kayy\u0131mca y\u00f6netilmesi ihtiyati tedbir olarak mahkemeden talep edilir.<\/p>\n\n\n\n

             G\u00f6revinden al\u0131nan vak\u0131f y\u00f6neticileri Meclis \u00fcyesi olamaz ve be\u015f y\u0131l s\u00fcreyle ayn\u0131 vakf\u0131n y\u00f6netim ve denetim organ\u0131nda g\u00f6rev alamazlar. Ayr\u0131ca ikinci f\u0131kran\u0131n (c), (e) ve (f) bentlerinde belirtilen nedenlerle g\u00f6revinden al\u0131nan vak\u0131f y\u00f6neticileri ba\u015fka bir vakf\u0131n y\u00f6neticisi ise o g\u00f6revinden de al\u0131nm\u0131\u015f say\u0131l\u0131r ve be\u015f y\u0131l s\u00fcreyle hi\u00e7bir vakf\u0131n y\u00f6netim ve denetim organ\u0131nda g\u00f6rev alamazlar.<\/p>\n\n\n\n

             Vak\u0131f y\u00f6netiminde yer alan ki\u015filer ile vak\u0131f \u00e7al\u0131\u015fanlar\u0131 kusurlu fiilleri nedeniyle vakfa verdikleri zararlardan sorumludurlar.<\/p>\n\n\n\n

             Vak\u0131f y\u00f6neticileri mahkeme karar\u0131 olmaks\u0131z\u0131n g\u00f6revlerinden uzakla\u015ft\u0131r\u0131lamazlar.<\/p>\n\n\n\n

             \u0130dar\u00ee para cezas\u0131<\/strong><\/p>\n\n\n\n

             MADDE 11 \u2013<\/strong> Genel M\u00fcd\u00fcrl\u00fck\u00e7e yap\u0131lan tebligata ra\u011fmen, bu Kanun uyar\u0131nca istenen beyanname, bilgi ve belgeleri zaman\u0131nda vermeyen, organlar\u0131n vakfiye veya vak\u0131f senedine ayk\u0131r\u0131 olarak toplanmas\u0131na sebebiyet veren veya ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunan vak\u0131f y\u00f6netimine Genel M\u00fcd\u00fcrl\u00fck\u00e7e her bir eylem i\u00e7in be\u015fy\u00fcz T\u00fcrk Liras\u0131 idar\u00ee para cezas\u0131 verilir. \u0130dar\u00ee para cezalar\u0131na kar\u015f\u0131 tebli\u011f tarihinden itibaren onbe\u015f g\u00fcn i\u00e7inde 30\/3\/2005 tarihli ve 5326 say\u0131l\u0131 Kabahatler Kanunu h\u00fck\u00fcmlerine g\u00f6re kanun yoluna ba\u015fvurulabilir.<\/p>\n\n\n\n

10244<\/strong><\/p>\n\n\n\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n

Vak\u0131f Mallar\u0131 ve Faaliyetleri<\/strong><\/p>\n\n\n\n

             Vak\u0131flar\u0131n mal edinmesi, akar cinsinden olan mallar\u0131n de\u011fi\u015ftirilmesi<\/strong><\/p>\n\n\n\n

             MADDE 12 \u2013<\/strong> Vak\u0131flar; mal edinebilirler, mallar\u0131 \u00fczerinde her t\u00fcrl\u00fc tasarrufta bulunabilirler.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fc\u011fe ve mazbut vak\u0131flara ait akar mallar ile haklar\u0131n daha yararl\u0131 olanlar\u0131 ile de\u011fi\u015ftirilmesine, paraya \u00e7evrilmesine veya de\u011ferlendirilmesine Meclis yetkilidir.<\/p>\n\n\n\n

             M\u00fclhak, cemaat, esnaf vak\u0131flar\u0131 ile yeni vak\u0131flara, ba\u015flang\u0131\u00e7ta \u00f6zg\u00fclenen mal ve haklar, vak\u0131f y\u00f6netiminin ba\u015fvurusu \u00fczerine, hakl\u0131 k\u0131lan sebepler varsa, Denetim Makam\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131narak mahkeme karar\u0131 ile sonradan iktisap ettikleri mal ve haklar\u0131 ise ba\u011f\u0131ms\u0131z ekspertiz kurulu\u015flar\u0131nca d\u00fczenlenecek rapora dayal\u0131 olarak vak\u0131f yetkili organ\u0131n\u0131n karar\u0131 ile daha yararl\u0131 olanlar\u0131 ile de\u011fi\u015ftirilebilir veya paraya \u00e7evrilebilir.<\/p>\n\n\n\n

             Vak\u0131f y\u00f6neticileri, iktisap ettikleri veya de\u011fi\u015ftirdikleri ta\u015f\u0131nmaz mallar\u0131 tapuya tescil tarihinden itibaren bir ay i\u00e7erisinde Genel M\u00fcd\u00fcrl\u00fc\u011fe bildirirler.<\/p>\n\n\n\n

             Kurucular\u0131n\u0131n \u00e7o\u011funlu\u011fu yabanc\u0131 uyruklu olan vak\u0131flar\u0131n, ta\u015f\u0131nmaz mal edinmeleri hakk\u0131nda, 22\/12\/1934 tarihli ve 2644 say\u0131l\u0131 Tapu Kanununun 35 inci maddesi uygulan\u0131r.<\/p>\n\n\n\n

             Ta\u015f\u0131nmazlar\u0131n vak\u0131flar\u0131 ad\u0131na tescili<\/strong><\/p>\n\n\n\n

             MADDE 13 \u2013<\/strong> Mazbut vak\u0131flar\u0131n tescil g\u00f6rmemi\u015f hayrat ta\u015f\u0131nmazlar\u0131, Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn iste\u011fi \u00fczerine tapu idaresince vak\u0131flar\u0131 ad\u0131na tescil edilir.<\/p>\n\n\n\n

             Mazbut ve m\u00fclhak vak\u0131flara ait akar ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f ve taviz bedelleri ile sat\u0131n al\u0131nacak, trampa ile edinilecek veya yeniden yapt\u0131r\u0131lacak ta\u015f\u0131nmazlar, vak\u0131flar\u0131 ad\u0131na hisseleri oran\u0131nda tapuya tescil ettirilerek kay\u0131tlara i\u015flenir.<\/p>\n\n\n\n

             Ama\u00e7 ve i\u015flev de\u011fi\u015fikli\u011fi<\/strong><\/p>\n\n\n\n

             MADDE 14 \u2013<\/strong> Vak\u0131flar\u0131n, vakfiyelerindeki \u015fartlar\u0131n yerine getirilmesine fiilen veya hukuken imk\u00e2n kalmamas\u0131 halinde; vakfedenin iradesine ayk\u0131r\u0131 olmamak kayd\u0131yla mazbut vak\u0131flarda Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn; m\u00fclhak, cemaat ve esnaf vak\u0131flar\u0131nda, vak\u0131f y\u00f6neticilerinin teklifi \u00fczerine bu \u015fartlar\u0131 de\u011fi\u015ftirmeye; hay\u0131r \u015fartlar\u0131ndaki parasal de\u011ferleri g\u00fcncel vak\u0131f gelirlerine uyarlamaya Meclis yetkilidir.<\/p>\n\n\n\n

             Hayrat ta\u015f\u0131nmazlar\u0131n nitelikleri ve de\u011ferlendirilmesi<\/strong><\/p>\n\n\n\n

             MADDE 15 \u2013<\/strong> Vak\u0131flar\u0131n hayrat ta\u015f\u0131nmazlar\u0131 haczedilemez, rehnedilemez, bu ta\u015f\u0131nmazlarda m\u00fclkiyet ve irtifak hakk\u0131 i\u00e7in kazand\u0131r\u0131c\u0131 zamana\u015f\u0131m\u0131 i\u015flemez.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fc\u011fe, mazbut ve m\u00fclhak vak\u0131flara ait olup, tahsis edildikleri amaca g\u00f6re kullan\u0131lmalar\u0131 kanunlara veya kamu d\u00fczenine ayk\u0131r\u0131 yahut tahsis amac\u0131na uygunlu\u011funu kaybetmi\u015f, k\u0131smen veya tamamen hayrat olarak kullan\u0131lmas\u0131 m\u00fcmk\u00fcn olmayan ta\u015f\u0131nmazlar; mazbut vak\u0131flarda Meclis karar\u0131 ile m\u00fclhak vak\u0131flarda vak\u0131f y\u00f6neticisinin talebi \u00fczerine Meclis karar\u0131 ile gayece ayn\u0131 veya en yak\u0131n ba\u015fka bir hayrata d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir, akara devredilebilir veya paraya \u00e7evrilebilir. Bu paralar ayn\u0131 surette di\u011fer bir hayrata tahsis olunur. Ayn\u0131 vak\u0131f i\u00e7erisindeki d\u00f6n\u00fc\u015ft\u00fcrme veya devirlerde bedel \u00f6denmez.<\/p>\n\n\n\n

             Hayrat ta\u015f\u0131nmazlar\u0131n tahsisi<\/strong><\/p>\n\n\n\n

             MADDE 16 \u2013<\/strong> Mazbut vak\u0131flara ait hayrat ta\u015f\u0131nmazlara, Genel M\u00fcd\u00fcrl\u00fck taraf\u0131ndan \u00f6ncelikle vakfiyeleri do\u011frultusunda i\u015flev verilir. Genel M\u00fcd\u00fcrl\u00fck\u00e7e de\u011ferlendirilemeyen veya i\u015flev verilemeyen hayrat ta\u015f\u0131nmazlar; fiilen asli niteli\u011fine uygun olarak kullan\u0131l\u0131ncaya kadar kiraya verilebilir.<\/p>\n\n\n\n

             Bu hayrat ta\u015f\u0131nmazlar; Genel M\u00fcd\u00fcrl\u00fck\u00e7e i\u015flev verilmek amac\u0131yla, vakfiyesinde yaz\u0131l\u0131 hizmetlerde kullan\u0131lmak \u00fczere Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn denetiminde onar\u0131m ve restorasyon kar\u015f\u0131l\u0131\u011f\u0131 kamu kurum ve kurulu\u015flar\u0131na, benzer ama\u00e7l\u0131 vak\u0131flara veya kamu yarar\u0131na \u00e7al\u0131\u015fan derneklere tahsis edilebilir.<\/p>\n\n\n\n

             M\u00fclhak vakfa ait hayrat ta\u015f\u0131nmaz\u0131n tahsisinde Genel M\u00fcd\u00fcrl\u00fck g\u00f6r\u00fc\u015f\u00fc al\u0131n\u0131r.<\/p>\n\n\n\n

             Tahsis edilen ta\u015f\u0131nmaz; ticari bir faaliyette kullan\u0131lamaz, tahsise ayk\u0131r\u0131 kullan\u0131m\u0131n tespiti halinde Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn talebi \u00fczerine ta\u015f\u0131nmaz, bulundu\u011fu yerin m\u00fclki amirli\u011fince tahliye edilir.<\/p>\n\n\n\n

10245<\/strong><\/p>\n\n\n\n

             Cemaat vak\u0131flar\u0131na ait, k\u0131smen veya tamamen hayrat olarak kullan\u0131lmayan ta\u015f\u0131nmazlar, vak\u0131f y\u00f6netiminin talebi halinde Meclis karar\u0131yla; ayn\u0131 cemaate ait ba\u015fka bir vakfa tahsis edilebilir veya vakf\u0131n akar\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir.<\/p>\n\n\n\n

             Ta\u015f\u0131nmazlar\u0131n vakf\u0131na d\u00f6nmesi<\/strong><\/p>\n\n\n\n

             MADDE 17 \u2013<\/strong> Tasarruf edenlerin veya maliklerin miras\u00e7\u0131 b\u0131rakmadan \u00f6l\u00fcmleri, kaybolmalar\u0131, terk veya m\u00fcbadil gibi durumlara d\u00fc\u015fmeleri halinde icareteynli ve mukataal\u0131 ta\u015f\u0131nmaz mallar\u0131n m\u00fclkiyeti vakf\u0131 ad\u0131na tescil edilir.<\/p>\n\n\n\n

             Taviz bedeli<\/strong><\/p>\n\n\n\n

             MADDE 18 \u2013<\/strong> Tapu kay\u0131tlar\u0131nda, icareteyn ve mukataal\u0131 vak\u0131f \u015ferhi bulunan ger\u00e7ek ve t\u00fczel ki\u015filerin m\u00fclkiyetinde veya tasarrufundaki ta\u015f\u0131nmazlar, i\u015flem tarihindeki emlak vergisi de\u011ferinin y\u00fczde onu oran\u0131nda taviz bedeli al\u0131narak serbest tasarrufa terk edilir. Ancak miri arazilerden mukataal\u0131 hayrata tahsis edilmeyenler ile a\u015far ve r\u00fcsumu vakfedilen ta\u015f\u0131nmazlar tavize t\u00e2bi de\u011fildir.<\/p>\n\n\n\n

             Taviz bedelinin hesaplanmas\u0131nda; ortakl\u0131\u011f\u0131n giderilmesi veya cebri icra yoluyla sat\u0131lanlarda sat\u0131\u015f bedeli, kamula\u015ft\u0131rmalarda ise kamula\u015ft\u0131rma bedeli esas al\u0131n\u0131r.<\/p>\n\n\n\n

             Bu Kanun h\u00fck\u00fcmleri gere\u011fince taviz bedelinin tamam\u0131 vakf\u0131 ad\u0131na \u00f6denmedik\u00e7e, ta\u015f\u0131nmaz \u00fczerindeki temliki tasarruflar tapu dairelerince tescil olunmaz.<\/p>\n\n\n\n

             Vak\u0131f \u015ferhleri ile ilgili olarak, di\u011fer kanunlarda yer alan zamana\u015f\u0131m\u0131 ve hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcrelere ili\u015fkin h\u00fck\u00fcmler uygulanmaz.<\/p>\n\n\n\n

             Taviz bedelinin tahsil \u015fekli<\/strong><\/p>\n\n\n\n

             MADDE 19 \u2013<\/strong> Taviz bedelleri, yap\u0131lacak tebligat \u00fczerine altm\u0131\u015f g\u00fcn i\u00e7erisinde pe\u015fin olarak \u00f6denebilece\u011fi gibi e\u015fde\u011fer bir ta\u015f\u0131nmazla takas edilebilir veya yar\u0131s\u0131 pe\u015fin, kalan\u0131 bir y\u0131lda be\u015f e\u015fit taksitte \u00f6denebilir. Taksitlendirme halinde, ta\u015f\u0131nmaza birinci derece ve birinci s\u0131rada ipotek konulur. Taksitlerden birinin zaman\u0131nda \u00f6denmemesi halinde geri kalan taksitlerin tamam\u0131 muaccel olur.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fck\u00e7e tahakkuk ettirilen taviz bedelleri, yap\u0131lacak tebligata ra\u011fmen \u00f6denmedi\u011fi takdirde 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re gecikme zamm\u0131 ile birlikte tahsil edilerek vakf\u0131 ad\u0131na gelir kaydedilir.<\/p>\n\n\n\n

             Kira s\u00fcresi<\/strong><\/p>\n\n\n\n

             MADDE 20 \u2013<\/strong> Genel M\u00fcd\u00fcrl\u00fc\u011fe ve mazbut vak\u0131flara ait ta\u015f\u0131nmazlar\u0131n kira s\u00fcresi azami \u00fc\u00e7 y\u0131ld\u0131r. Ancak onar\u0131m veya in\u015fa kar\u015f\u0131l\u0131\u011f\u0131 kiralamalarda; onar\u0131m ve in\u015fa bedeli g\u00f6z \u00f6n\u00fcne al\u0131narak kira s\u00fcresi Genel M\u00fcd\u00fcr\u00fcn onay\u0131 ile yirmi y\u0131la, Meclis karar\u0131 ile k\u0131rk dokuz y\u0131la kadar tespit edilebilir.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fc\u011fe veya mazbut vak\u0131flara ait onar\u0131m\u0131 planlanan vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131 ile yat\u0131r\u0131m yap\u0131lacak ta\u015f\u0131nmazlar; kira s\u00fcresinin bitiminden bir ay \u00f6nce bildirim yap\u0131lmak kayd\u0131yla, hi\u00e7bir h\u00fck\u00fcm ve karara ba\u011fl\u0131 olmaks\u0131z\u0131n Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn talebi \u00fczerine kira s\u00fcresi sonunda m\u00fclki amirlik\u00e7e tahliye edilir.<\/p>\n\n\n\n

             Vak\u0131f ormanlar\u0131<\/strong><\/p>\n\n\n\n

             MADDE 21 \u2013<\/strong> \u00d6zel vak\u0131f ormanlar\u0131 kurulabilir.<\/p>\n\n\n\n

             Vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131n korunmas\u0131 ve imar uygulamalar\u0131n\u0131n bildirilmesi<\/strong><\/p>\n\n\n\n

             MADDE 22 \u2013<\/strong> Kamu kurum ve kurulu\u015flar\u0131, koruma imar planlar\u0131n\u0131 d\u00fczenlerken vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131yla ilgili hususlarda Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn g\u00f6r\u00fc\u015f\u00fcn\u00fc almak zorundad\u0131rlar.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fc\u011fe ve mazbut vak\u0131flara ait ta\u015f\u0131nmaz mallarla ilgili olarak belediyeler ile di\u011fer kamu kurum ve kurulu\u015flar\u0131nca yap\u0131lan uygulama imar ve parselasyon planlar\u0131n\u0131n, ask\u0131ya \u00e7\u0131kar\u0131lmadan \u00f6nce ilgili idareler taraf\u0131ndan Genel M\u00fcd\u00fcrl\u00fc\u011fe bildirilmesi zorunludur.<\/p>\n\n\n\n

             Mazbut vak\u0131f ta\u015f\u0131nmazlar\u0131nda akar niteli\u011fini koruyacak \u015fekilde imar d\u00fczenlemesi yap\u0131l\u0131r.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fc\u011fe ve mazbut vak\u0131flara ait olup uygulama imar planlar\u0131nda okul, hastane veya spor alanlar\u0131nda kalan ta\u015f\u0131nmazlar; ilgili kurumlar taraf\u0131ndan, imar plan\u0131n\u0131n tasdik tarihinden itibaren iki y\u0131l i\u00e7erisinde kamula\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 takdirde ilgili bakanl\u0131\u011f\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131narak Genel M\u00fcd\u00fcrl\u00fck\u00e7e \u00f6zel okul, \u00f6zel hastane veya \u00f6zel spor tesisi olarak de\u011ferlendirilebilir.<\/p>\n\n\n\n

10246<\/strong><\/p>\n\n\n\n

             Zilyetlik yoluyla kazan\u0131m<\/strong><\/p>\n\n\n\n

             MADDE 23 \u2013<\/strong> Vak\u0131flar\u0131n mallar\u0131 \u00fczerinde zilyetlik yoluyla kazanma h\u00fck\u00fcmleri uygulanmaz.<\/p>\n\n\n\n

             Sigorta<\/strong><\/p>\n\n\n\n

             MADDE 24 \u2013<\/strong> Kiraya verilen veya tahsis edilen mazbut vak\u0131f ta\u015f\u0131nmaz mallar\u0131n, yang\u0131n, h\u0131rs\u0131zl\u0131k ve do\u011fal afetlere kar\u015f\u0131, kullananlar\u0131 taraf\u0131ndan Genel M\u00fcd\u00fcrl\u00fck ad\u0131na sigortalanmas\u0131 zorunludur.<\/p>\n\n\n\n

             Uluslararas\u0131 faaliyet<\/strong><\/p>\n\n\n\n

             MADDE 25 \u2013<\/strong> Vak\u0131flar; vak\u0131f senetlerinde yer almak kayd\u0131yla, ama\u00e7 veya faaliyetleri do\u011frultusunda, uluslararas\u0131 faaliyet ve i\u015fbirli\u011finde bulunabilirler, yurt d\u0131\u015f\u0131nda \u015fube ve temsilcilik a\u00e7abilirler, \u00fcst kurulu\u015flar kurabilirler ve yurt d\u0131\u015f\u0131nda kurulmu\u015f kurulu\u015flara \u00fcye olabilirler.<\/p>\n\n\n\n

             Vak\u0131flar; yurt i\u00e7i ve yurt d\u0131\u015f\u0131ndaki ki\u015fi, kurum ve kurulu\u015flardan ayni ve nakdi ba\u011f\u0131\u015f ve yard\u0131m alabilirler, yurt i\u00e7i ve yurt d\u0131\u015f\u0131ndaki benzer ama\u00e7l\u0131 vak\u0131f ve derneklere ayni ve nakdi ba\u011f\u0131\u015f ve yard\u0131mda bulunabilirler. Nakdi yard\u0131mlar\u0131n yurt d\u0131\u015f\u0131ndan al\u0131nmas\u0131 veya yurt d\u0131\u015f\u0131na yap\u0131lmas\u0131 banka arac\u0131l\u0131\u011f\u0131 ile olur ve sonu\u00e7 Genel M\u00fcd\u00fcrl\u00fc\u011fe bildirilir. Bildirimin \u015fekli ve i\u00e7eri\u011fi y\u00f6netmelikle d\u00fczenlenir.<\/p>\n\n\n\n

             \u0130ktisad\u00ee i\u015fletme ve \u015firket kurulmas\u0131<\/strong><\/p>\n\n\n\n

             MADDE 26 \u2013<\/strong> Vak\u0131flar; amac\u0131n\u0131 ger\u00e7ekle\u015ftirmeye yard\u0131mc\u0131 olmak ve vakfa gelir temin etmek amac\u0131yla, Genel M\u00fcd\u00fcrl\u00fc\u011fe bilgi vermek \u015fart\u0131yla iktisad\u00ee i\u015fletme ve \u015firket kurabilir, kurulmu\u015f \u015firketlere ortak olabilirler. \u015eirketler dahil iktisad\u00ee i\u015fletmelerden elde edilen gelirler vakf\u0131n amac\u0131ndan ba\u015fka bir amaca tahsis edilemez. Kurucular\u0131n \u00e7o\u011funlu\u011fu yabanc\u0131 uyruklu olan vak\u0131flar\u0131n kurdu\u011fu yahut paylar\u0131n\u0131n yar\u0131dan fazlas\u0131na bu nevi vak\u0131flar\u0131n sahip oldu\u011fu \u015firketlerin mal edinmeleri hakk\u0131nda ayn\u0131 vak\u0131flar\u0131n mal edinmelerini d\u00fczenleyen h\u00fck\u00fcmler uygulan\u0131r.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fck; Bakanlar Kurulu karar\u0131yla Genel M\u00fcd\u00fcrl\u00fck ve mazbut vak\u0131flar\u0131n gelirleri ve akar mallar\u0131 ile iktisad\u00ee i\u015fletme veya \u015firket kurmaya yetkilidir. \u015eirket hisseleri ve haklar\u0131n daha yararl\u0131 olanlar\u0131 ile de\u011fi\u015ftirilmesi, paraya \u00e7evrilmesi, de\u011ferlendirilmesi ve bunlara ba\u011fl\u0131 her t\u00fcrl\u00fc hakk\u0131n kullan\u0131lmas\u0131 ile ortakl\u0131k paylar\u0131na ba\u011fl\u0131 haklar\u0131n kullan\u0131lmas\u0131 Genel M\u00fcd\u00fcrl\u00fck taraf\u0131ndan y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n\n\n\n

             Sona eren veya da\u011f\u0131t\u0131lan yeni vak\u0131flar\u0131n mal ve haklar\u0131<\/strong><\/p>\n\n\n\n

             MADDE 27 \u2013<\/strong> Sona eren yeni vak\u0131flar\u0131n bor\u00e7lar\u0131n\u0131n tasfiyesinden arta kalan mal ve haklar; vak\u0131f senedinde yaz\u0131l\u0131 h\u00fck\u00fcmlere g\u00f6re, senetlerinde \u00f6zel bir h\u00fck\u00fcm bulunmayanlarda ise Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn g\u00f6r\u00fc\u015f\u00fc al\u0131narak mahkeme karar\u0131yla benzer ama\u00e7l\u0131 bir vakfa; da\u011f\u0131t\u0131lan yeni vak\u0131flar\u0131n bor\u00e7lar\u0131n\u0131n tasfiyesinden arta kalan mal ve haklar ise Genel M\u00fcd\u00fcrl\u00fc\u011fe intikal eder.<\/p>\n\n\n\n

\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n

Vak\u0131f K\u00fclt\u00fcr ve Tabiat Varl\u0131klar\u0131<\/strong><\/p>\n\n\n\n

             Vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131n tespiti, tescili ve ya\u015fat\u0131lmas\u0131<\/strong><\/p>\n\n\n\n

             MADDE 28 \u2013<\/strong> Vak\u0131flara ait yurt i\u00e7i ve yurt d\u0131\u015f\u0131ndaki ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131n tespiti, envanterinin \u00e7\u0131kar\u0131lmas\u0131, tescili, Genel M\u00fcd\u00fcrl\u00fc\u011fe ve mazbut vak\u0131flara ait olanlar\u0131n korunmas\u0131, m\u00fclkiyeti el de\u011fi\u015ftirmi\u015f vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131 ile koruma alanlar\u0131n\u0131n kamula\u015ft\u0131r\u0131lmas\u0131, de\u011ferlendirilmesi, onar\u0131m\u0131, restorasyonu ve gerekti\u011finde yeniden in\u015fas\u0131 Genel M\u00fcd\u00fcrl\u00fck\u00e7e y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n\n\n\n

             Sermayesinin y\u00fczde ellisinden fazlas\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011fe veya mazbut vak\u0131flara ait i\u015fletme ve i\u015ftiraklerin; Kurumlar Vergisi matrah\u0131n\u0131n y\u00fczde onu, yeterli geliri bulunmayan mazbut vak\u0131flara ait vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131n onar\u0131m\u0131nda kullan\u0131lmak \u00fczere Genel M\u00fcd\u00fcrl\u00fc\u011fe aktar\u0131l\u0131r.<\/p>\n\n\n\n

             Yeterli geliri bulunmayan mazbut vak\u0131flara ait vak\u0131f k\u00fclt\u00fcr varl\u0131\u011f\u0131 niteli\u011findeki ta\u015f\u0131nmazlar\u0131n, benzer ama\u00e7l\u0131 mazbut vak\u0131flar\u0131n gelirleriyle korunmas\u0131na ve ya\u015fat\u0131lmas\u0131na Meclis yetkilidir.<\/p>\n\n\n\n

             Vak\u0131f k\u00fclt\u00fcr ve tabiat varl\u0131klar\u0131n\u0131n korunmas\u0131<\/strong><\/p>\n\n\n\n

             MADDE 29 \u2013<\/strong> Vak\u0131flara ait ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz k\u00fclt\u00fcr ve tabiat varl\u0131klar\u0131; Genel M\u00fcd\u00fcrl\u00fck, ilgili kamu kurum ve kurulu\u015flar\u0131 ile kullananlar\u0131 taraf\u0131ndan korunur.<\/p>\n\n\n\n

             <\/strong>10247<\/strong><\/p>\n\n\n\n

             Vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131n devri<\/strong><\/p>\n\n\n\n

             MADDE 30 \u2013<\/strong> Vak\u0131f yoluyla meydana gelip de her ne suretle olursa olsun Hazine, belediye, \u00f6zel idarelerin veya k\u00f6y t\u00fczel ki\u015fili\u011finin m\u00fclkiyetine ge\u00e7mi\u015f vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131 mazbut vakf\u0131na devrolunur.<\/p>\n\n\n\n

D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n

Vak\u0131flar\u0131n Muhasebesi ve Denetimi<\/strong><\/p>\n\n\n\n

             Vak\u0131f muhasebesi<\/strong><\/p>\n\n\n\n

             MADDE 31 \u2013<\/strong> Vak\u0131flar, muhasebe kay\u0131tlar\u0131n\u0131 Genel M\u00fcd\u00fcrl\u00fck\u00e7e belirlenecek us\u00fbl ve esaslar dahilinde tutmak zorundad\u0131rlar. Tutulacak defter ve kay\u0131tlar ile ilgili us\u00fbl ve esaslar y\u00f6netmelikle d\u00fczenlenir.<\/p>\n\n\n\n

             Mazbut vak\u0131flar\u0131n her birinin gelir ve giderleri ayr\u0131 ayr\u0131 takip edilir.<\/p>\n\n\n\n

             Vak\u0131flar, varl\u0131klar\u0131n\u0131, ekonomik kural ve riskleri g\u00f6zetmek suretiyle de\u011ferlendirirler.<\/p>\n\n\n\n

             Beyanname verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n\n\n\n

             MADDE 32 \u2013<\/strong> Vak\u0131f y\u00f6netimi; vakf\u0131n y\u00f6netici veya y\u00f6netim kurulu \u00fcyeleri listesini, bir \u00f6nceki y\u0131la ait faaliyet raporlar\u0131n\u0131, b\u00fct\u00e7e ve bilan\u00e7olar\u0131n\u0131, gayrimenkullerini, mal\u00ee tablolar\u0131n\u0131 ve bu tablolar\u0131n uygun ara\u00e7larla yay\u0131nland\u0131\u011f\u0131na dair belgeyi, i\u015fletme ve i\u015ftiraklerinin mal\u00ee tablolar\u0131 ile y\u00f6netmelikle belirlenecek di\u011fer bilgileri i\u00e7eren beyannameyi her takvim y\u0131l\u0131n\u0131n ilk alt\u0131 ay\u0131 i\u00e7erisinde Genel M\u00fcd\u00fcrl\u00fc\u011fe verir.<\/p>\n\n\n\n

             Vak\u0131flar\u0131n denetimi<\/strong><\/p>\n\n\n\n

             MADDE 33 \u2013<\/strong> M\u00fclhak, cemaat, esnaf vak\u0131flar\u0131 ile yeni vak\u0131flarda i\u00e7 denetim esast\u0131r. Vak\u0131f; organlar\u0131 taraf\u0131ndan denetlenebilece\u011fi gibi, ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131na da denetim yapt\u0131rabilir.<\/p>\n\n\n\n

             Vak\u0131f y\u00f6neticileri, en az y\u0131lda bir defa yap\u0131lacak i\u00e7 denetim raporlar\u0131 ile sonu\u00e7lar\u0131n\u0131, rapor tarihini takip eden iki ay i\u00e7erisinde Genel M\u00fcd\u00fcrl\u00fc\u011fe bildirir.<\/p>\n\n\n\n

             Vak\u0131flar\u0131n amaca ve yasalara uygunluk denetimi ile iktisad\u00ee i\u015fletmelerinin faaliyet ve mevzuata uygunluk denetimi Genel M\u00fcd\u00fcrl\u00fck\u00e7e yap\u0131l\u0131r.<\/p>\n\n\n\n

             Y\u00f6netim ve temsil masraf\u0131<\/strong><\/p>\n\n\n\n

             MADDE 34 \u2013<\/strong> \u0130ntifa hakk\u0131na konu mazbut vak\u0131flar ile Genel M\u00fcd\u00fcrl\u00fck taraf\u0131ndan ge\u00e7ici olarak y\u00f6netilen vak\u0131flar\u0131n y\u0131ll\u0131k gayrisafi gelirlerinin y\u00fczde yirmisi y\u00f6netim ve temsil masraf\u0131 olarak Genel M\u00fcd\u00fcrl\u00fck b\u00fct\u00e7esine gelir kaydedilir.<\/p>\n\n\n\n

\u00dc\u00c7\u00dcNC\u00dc KISIM<\/strong><\/p>\n\n\n\n

Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Vak\u0131flar Meclisi, Genel M\u00fcd\u00fcrl\u00fck Te\u015fkil\u00e2t\u0131 ve \u0130stihdam<\/strong><\/p>\n\n\n\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n

Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/strong><\/p>\n\n\n\n

            Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/strong><\/p>\n\n\n\n

            MADDE 35 \u2013<\/strong> Bu Kanun ile kendisine verilen g\u00f6revleri yerine getirmek \u00fczere, kamu t\u00fczel ki\u015fili\u011fini haiz Ba\u015fbakanl\u0131\u011fa ba\u011fl\u0131 Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc kurulmu\u015ftur.<\/p>\n\n\n\n

            Ba\u015fbakan, Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn y\u00f6netimi ile ilgili yetkilerini gerekli g\u00f6rd\u00fc\u011f\u00fc takdirde g\u00f6revlendirece\u011fi Ba\u015fbakan Yard\u0131mc\u0131s\u0131 vas\u0131tas\u0131yla kullanabilir.(1)<\/em> <\/p>\n\n\n\n

            Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc, merkez ve ta\u015fra te\u015fkil\u00e2t\u0131ndan olu\u015fur.<\/p>\n\n\n\n

            Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn merkezi Ankara\u2019dad\u0131r.<\/p>\n\n\n\n

            Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn g\u00f6revleri<\/strong><\/p>\n\n\n\n

            MADDE 36 \u2013<\/strong> Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn g\u00f6revleri \u015funlard\u0131r:<\/p>\n\n\n\n

            a) Mazbut vak\u0131flar\u0131n vakfiyelerinde veya vakfiye yerine ge\u00e7en h\u00fcccet, berat, ferman gibi belgelerinde yaz\u0131l\u0131 hayr\u00ee, sosyal, k\u00fclt\u00fcrel ve ekonomik \u015fart ve hizmetleri yerine getirmek.<\/p>\n\n\n\n

            b) Vakfiyelerde \u00f6ng\u00f6r\u00fclen hizmetlerin en iyi \u015fekilde yerine getirilebilmesini sa\u011flamak amac\u0131yla Genel M\u00fcd\u00fcrl\u00fc\u011fe ve mazbut vak\u0131flara ait paralar ile mallar\u0131 de\u011ferlendirmek, daha fazla gelir getirici yat\u0131r\u0131mlara tahsis etmek.<\/p>\n\n\n\n

_______________________<\/p>\n\n\n\n

(1) 22\/8\/2011 tarihli ve 651 say\u0131l\u0131 KHK\u2019n\u0131n 14 \u00fcnc\u00fc maddesi ile bu f\u0131krada yer alan \u201cDevlet Bakan\u0131\u201d ibaresi \u201cBa\u015fbakan Yard\u0131mc\u0131s\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve metne i\u015flenmi\u015ftir.<\/em><\/p>\n\n\n\n

10248<\/strong><\/p>\n\n\n\n

             c) Genel M\u00fcd\u00fcrl\u00fc\u011fe ve mazbut vak\u0131flara ait paralar ile i\u015fletmeler kurma, kurulmu\u015f \u015firketlere i\u015ftirak etme, bunlar\u0131n sermaye art\u0131\u015flar\u0131 hususlar\u0131nda karar vermek.<\/p>\n\n\n\n

             d) Yurt i\u00e7i ve yurt d\u0131\u015f\u0131ndaki vak\u0131flara ait vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131 ihya etmek.<\/p>\n\n\n\n

             e) M\u00fclhak, cemaat ve yeni vak\u0131flar ile esnaf vak\u0131flar\u0131n\u0131n denetimini yapmak.<\/p>\n\n\n\n

             f) Vak\u0131flarla ilgili konularda; ara\u015ft\u0131rma, geli\u015ftirme, e\u011fitim, k\u00fclt\u00fcr ve yay\u0131n faaliyetlerinde bulunmak, ulusal ve uluslararas\u0131 koordinasyonu sa\u011flamak.<\/p>\n\n\n\n

             g) Vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131ndan olu\u015fan koleksiyonlar meydana getirmek; m\u00fcze, k\u00fct\u00fcphane ve k\u00fclt\u00fcr merkezleri kurmak.<\/p>\n\n\n\n

             h) Bu Kanun ve di\u011fer kanunlar ile Genel M\u00fcd\u00fcrl\u00fc\u011fe verilen g\u00f6revleri yapmak.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fck, vak\u0131flara ili\u015fkin g\u00f6revlerle ilgili olarak di\u011fer kurum ve kurulu\u015flarla i\u015fbirli\u011fi i\u00e7erisinde \u00e7al\u0131\u015f\u0131r ve koordinasyonun sa\u011flanmas\u0131 hususunda gerekli tedbirleri al\u0131r. Genel M\u00fcd\u00fcrl\u00fck gerekti\u011finde ihtiya\u00e7 duyulan konuyla s\u0131n\u0131rl\u0131 olmak \u00fczere 4734 say\u0131l\u0131 Kamu \u0130hale Kanununa t\u00e2bi olmaks\u0131z\u0131n uzman ki\u015fi, kurum ve kurulu\u015flardan dan\u0131\u015fmanl\u0131k ve hukuk\u00ee m\u00fctalaa \u015feklinde hizmet sat\u0131n alabilir.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn denetimi<\/strong><\/p>\n\n\n\n

             MADDE 37 \u2013<\/strong> Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn denetimi, 10\/12\/2003 tarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanunu h\u00fck\u00fcmleri \u00e7er\u00e7evesinde yap\u0131l\u0131r.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn b\u00fct\u00e7esi<\/strong><\/p>\n\n\n\n

             MADDE 38 \u2013<\/strong> Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn b\u00fct\u00e7esi; 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanunu \u00e7er\u00e7evesinde haz\u0131rlan\u0131r. B\u00fct\u00e7e, Meclisin uygun g\u00f6r\u00fc\u015f\u00fcnden sonra s\u00fcresi i\u00e7erisinde ilgili mercilere sunulur.<\/p>\n\n\n\n

             Gelir fazlalar\u0131 ertesi y\u0131la devreder.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn gelirleri<\/strong><\/p>\n\n\n\n

             MADDE 39 \u2013<\/strong> Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn gelirleri \u015funlard\u0131r:<\/p>\n\n\n\n

             a) Kira gelirleri.<\/p>\n\n\n\n

             b) \u0130\u015fletme k\u00e2rlar\u0131.<\/p>\n\n\n\n

             c) \u0130\u015ftirak gelirleri.<\/p>\n\n\n\n

             d) Y\u00f6netim ve temsil paylar\u0131.<\/p>\n\n\n\n

             e) Mazbut vak\u0131flara ait ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131ndan elde edilecek gelirler.<\/p>\n\n\n\n

             f) Taviz bedelleri.<\/p>\n\n\n\n

             g) Genel M\u00fcd\u00fcrl\u00fc\u011fe ait ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131ndan elde edilecek gelirler.<\/p>\n\n\n\n

             h) \u015eartl\u0131 ba\u011f\u0131\u015flar.<\/p>\n\n\n\n

             \u0131) \u015earts\u0131z ba\u011f\u0131\u015flar.<\/p>\n\n\n\n

             j) Di\u011fer gelirler.<\/p>\n\n\n\n

             Baz\u0131 gelirler ile ba\u011f\u0131\u015flar\u0131n harcanmas\u0131<\/strong><\/p>\n\n\n\n

             MADDE 40 \u2013<\/strong> 39 uncu maddenin (e) ve (f) bentlerinde yer alan gelirler; ait oldu\u011fu vakfa ta\u015f\u0131nmaz al\u0131m\u0131nda, vakf\u0131n ta\u015f\u0131nmazlar\u0131n\u0131n onar\u0131m ve yap\u0131m\u0131nda kullan\u0131l\u0131r. Ayr\u0131ca Meclis karar\u0131yla gelir getirici yat\u0131r\u0131mlarda, yurt i\u00e7i ve yurt d\u0131\u015f\u0131nda bulunan ve geliri kalmayan vak\u0131flara ait vak\u0131f k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131n bak\u0131m ve onar\u0131mlar\u0131nda da kullan\u0131labilir.<\/p>\n\n\n\n

             Genel M\u00fcd\u00fcrl\u00fc\u011fe yap\u0131lan \u015fartl\u0131 ba\u011f\u0131\u015flar, ba\u011f\u0131\u015f yapan\u0131n \u015fartlar\u0131 do\u011frultusunda harcan\u0131r.<\/p>\n\n\n\n

10249<\/strong><\/p>\n\n\n\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n\n\n\n

Vak\u0131flar Meclisi<\/strong><\/p>\n\n\n\n

             Meclisin olu\u015fumu<\/strong><\/p>\n\n\n\n

             MADDE 41 \u2013<\/strong> Meclis, Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn en \u00fcst seviyedeki karar organ\u0131d\u0131r.<\/p>\n\n\n\n

             Meclis; Genel M\u00fcd\u00fcr, \u00fc\u00e7 Genel M\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 ve I. Hukuk M\u00fc\u015faviri olmak \u00fczere be\u015f, vak\u0131f konusunda bilgi ve deneyim sahibi y\u00fcksek\u00f6\u011frenim mezunlar\u0131 aras\u0131ndan Ba\u015fbakan\u0131n teklifi \u00fczerine ortak kararname ile atanacak be\u015f, yeni vak\u0131flarca se\u00e7ilecek \u00fc\u00e7, m\u00fclhak ve cemaat vak\u0131flar\u0131nca se\u00e7ilecek birer \u00fcye olmak \u00fczere toplam onbe\u015f \u00fcyeden olu\u015fur. Ayr\u0131ca yeni vak\u0131flar \u00fc\u00e7, m\u00fclhak ve cemaat vak\u0131flar\u0131 ise birer yedek bulundurur.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

VAKIFLAR KANUNU Kanun Numaras\u0131                           : 5737 Kabul Tarihi                        :Daha Fazla Oku<\/i><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":142,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/pttvakfi.org.tr\/index.php\/wp-json\/wp\/v2\/pages\/117"}],"collection":[{"href":"https:\/\/pttvakfi.org.tr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/pttvakfi.org.tr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/pttvakfi.org.tr\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/pttvakfi.org.tr\/index.php\/wp-json\/wp\/v2\/comments?post=117"}],"version-history":[{"count":0,"href":"https:\/\/pttvakfi.org.tr\/index.php\/wp-json\/wp\/v2\/pages\/117\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/pttvakfi.org.tr\/index.php\/wp-json\/wp\/v2\/pages\/142"}],"wp:attachment":[{"href":"https:\/\/pttvakfi.org.tr\/index.php\/wp-json\/wp\/v2\/media?parent=117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}