Investing together in the tourism professionals of the future.
With the belief that the sustainable success of our country's tourism depends on cultivating the qualified human resources the sector needs, the “Hotel Management Scholarship Fund” has been launched in cooperation between TÜROB and Özyeğin University.
Through this scholarship fund, the aim is to provide support for the educational, meal and social expenses of successful students in need who are studying in Özyeğin University's Hotel Management Program, primarily graduates of the TÜROB 50th Anniversary Şişli Tourism Vocational and Technical Anatolian High School and the Etiler Tourism Vocational and Technical Anatolian High School.
You too can contribute to the educational journey of the young people who will shape the future of the tourism sector.
Donations can be made as a one-time gift or as regular monthly contributions, and payments can be made directly to Özyeğin University by credit card or bank transfer with the note “donation”.
🔗 Click here for detailed information and to make a donation.
ATTACHMENT: CIRCULAR NO: 26/47
CIRCULAR NO: 26/ 47
Istanbul, 15.06.2026SUBJECT TÜROB – Özyeğin University Hotel Management Scholarship Fund - A Call for Support for the Hotel Managers of the Future
RELEVANT UNIT: Chairmanship of the Board, General Management, Human Resources / Personnel Directorate
EXECUTIVE SUMMARY: Our circular provides information about the donation campaign launched to support the higher education of successful students who are graduates of tourism vocational high schools, under the “Hotel Management Scholarship Fund” established in cooperation between TÜROB and Özyeğin University, donations to which can be shown in full as an expense for Corporate Tax purposes.
Dear Member,
The sustainable success of our country's tourism depends on cultivating the qualified human resources the sector needs. With this understanding, a donation campaign has been launched for the “Hotel Management Scholarship Fund” implemented in cooperation between TÜROB and Özyeğin University.
Through the Scholarship Fund, the aim is to provide support for the educational, meal and social expenses of successful students in need who are studying in Özyeğin University's Hotel Management Program, primarily graduates of the TÜROB 50th Anniversary Şişli Tourism Vocational and Technical Anatolian High School and the Etiler Tourism Vocational and Technical Anatolian High School.
The students we support today will be the hotel managers and sector leaders of tomorrow. Every donation made will not only contribute to a student's education; it will also be a valuable investment in the future of Turkish tourism.
Donations can be made as a one-time gift or as regular monthly contributions, and payments can be made directly to Özyeğin University by credit card or bank transfer, including the note “donation”.
All donations made may be deducted from the Corporate Tax base. All donations made to the scholarship fund within Özyeğin University can be deducted from corporate earnings under Article 56/b of Law No. 2547 on Higher Education. No rate limitation is applied for these donations in corporate tax, and the full amount of the donation can be deducted from the tax base. After the donation reaches the university's accounts, a donation receipt is issued and forwarded to the donor organization. The relevant amount can be shown under the relevant donation and deduction items in the corporate tax return, allowing the donor to benefit from the tax advantage.
Touching a student's life means, alongside social responsibility, investing in the future of our sector. We invite you, too, to become part of this meaningful solidarity by supporting the educational journey of the young people who will shape the future of our sector.
To make a donation and obtain detailed information, you can visit the link below:
We bring this matter to your attention given its importance.
Respectfully,
TÜROB - Association of Turkish HoteliersMüberra ERESİN
Chair of the Board
Status of Donations Made to Universities in Terms of Corporate Tax Legislation; Pursuant to the provision in subparagraph “b” of Article 56 (Financial Conveniences) of Higher Education Law No. 547, which states that “donations made in return for a receipt to universities and high technology institutes by income and corporate taxpayers shall be deducted from the income to be declared in the annual return and from corporate earnings in accordance with the provisions of the income and corporate tax laws”, and the mandatory provision in Additional Article 7 of the same law, which states that “Higher education institutions to be established by foundations shall benefit in full from the financial conveniences, exemptions and exclusions set out in Article 56 of this law”;
All donations or aid, whether in kind or in cash, that Corporate Tax or Income Tax payers make to foundation higher education institutions may be deducted from the income to be declared in the annual return or from corporate earnings in accordance with the provisions of the Income and Corporate Tax Laws.” In order for in-kind and cash donations made by income or corporate taxpayers to foundation higher education institutions to be made the subject of a deduction in determining the income tax base or corporate earnings:
- They must additionally be shown in the return,
- They must be documented by the receipt issued by the foundation higher education institutions accepting the donation, certifying that the cash collection has been made and given to the donor, or by the bank receipt certifying that the cash donation in question has been deposited into the accounts opened by the foundation higher education institutions at banks (receipts must be kept),
- And on condition that they include the expression “donation”.
The receipts for cash donations must be kept and must include the expression “donation” on the document. In addition, the donation in question is possible only if there are corporate earnings in the return; if there are no earnings or they are insufficient, it cannot be made the subject of a deduction in subsequent years and cannot be carried forward as a loss.