Çalışanlar ve işçiler lehine yardım vakıfları

Abstract

Under the Turkish Civil Code, foundations are recognized as legal entities possessing independent legal personality and organized as property- based communities. Although foundations are principally classified as either “old” or “new,” the legislator has allowed for the establishment of various subcategories within the scope of new foundations. Among these are charitable foundations established for the benefit of employees and workers, which are subject to specific legal provisions under the Turkish Civil Code, the Turkish Commercial Code, and the Social Insurance Law. These foundations are predicated on the notion of fulfilling the employer’s social obligations toward their employees. Upon examination of the relevant statutory provisions, it becomes evident that such foundations deviate from the general doctrinal and systematic framework applicable to traditional foundations. Notably, in contrast to typical property-based foundations— where concepts such as membership, contribution of dues, or participation in management are generally absent—charitable foundations in favor of employees and workers incorporate these features into their governance structures. In particular, employees who pay dues to the foundation are often granted an active role in the election and oversight of the foundation’s administrative body. Furthermore, unlike conventional foundations, the general assembly in these worker-oriented foundations is often empowered to discharge or release the foundation’s executives from liability, a mechanism that is frequently articulated within the foundation’s deed. In addition, the governing documents may authorize beneficiaries to contribute financially to the foundation or even initiate legal proceedings to enforce the foundation’s obligations, provided such rights are expressly granted in the foundation’s constitutive instruments. In light of these distinctive legal and structural features, it is imperative that the sui generis nature of charitable foundations established for the benefit of employees and workers be duly considered both in the formulation of new regulatory frameworks and in the adjudication of relevant judicial matters.