Foundations are established by a deed, that is authenticated by a nary o by a will of the founder. A fonudation must be also registered by the court in the fundations registry in order to acquire legal personality. (Code of Civil art. 102). They are fonded by assigning goods for a special social purpose. Foundations are one of the bacis instruments allocated to achieve a social purpose, which is intended by the dedicator himself. The dedicator endows his property to some public use and he appoints the way of organisation and administration of the foundation by his own free wii. They have been represented by their means of their organs which have power to represent them. During the period of Otoman empire, foundations were widely used not only for social purposes but also in order to be subjected to some privileges allocated to the foundations. . After foundation of Turkish republic in 1936 the first code of foundation implemented. Until code of the number of 903 foundations were stiricted. After this code, foundations start to take their importance until 2003. At this time the new code of civil was implemented with some limitations. In the 2007, the new code of foundation was implemented wich aimed to have paralelisation with european union law. This code occured new rigths for foundations, especeally for foundation of minirotiy which were suffered to use their freeedom of rights of foundation as others.