TAXATION OF DONATIONS AND GRANTS FOR THE FINANCING OF EARTHQUAKE EXPENDITURES IN TURKEY

The paper aims to explain the situation of donations and grants that differ according to the tax legislation depending on the institution they are made. This paper uses a document analysis method to achieve the objectives of the study. In the study, not all organizations, but besides municipalities and AFAD as governmental organizations; AHBAP, Kızılay, and Search and Rescue Association (AKUT) are discussed as non-governmental organizations. Another limitation of the study is that the tax legislation is not examined for all donations and grants, but only for the in-kind and financial aids made during the earthquake. The fact that donations and grants made for the financing of earthquake expenditures are subject to different tax applications depending on the institution they are made, creates a result, especially in favor of aid institutions carried out by the government. This situation creates an unjust result through an indirect intervention in personal preferences and is criticized by society. Since the paper focuses on a current debate, so academic studies on this subject are limited. Although there are reports that deal with the matter in terms of all donations and grants, no academic study focuses directly on the donations and grants made during the earthquake and examines the issue according to the legal status of the donated institutions.