Legal Status  

The Turkish Armed Forces Foundation is managed according to:

• the Establishment Law No. 3388,
• the TAFF Constitution,
• Turkish Civil Code No. 4721,
• Business Law No. 4857,

and the legislation on foundations and 4 regulations and 11 directives which constitute its internal legislation.

According to the articles in the relevant laws, the Turkish Armed Forces Foundation is exempt from;

• Corporate tax (excluding financial enterprises),
• Inheritance tax and death duty on donations and grants,
• stamp duty on all kinds of transaction.

Donations and grants made to the Turkish Armed Forces Foundation are exempt from all kinds of taxes and other legal duties.

These Donations and grants may be set off against income tax and corporate tax.