Turkey published Law No. 7441 in the Official Gazette on 21 March 2023, which provides for the establishment of the Disaster Reconstruction Fund for areas affected by natural disasters, including the recent earthquakes in the country. In relation to taxation, the law provides that all cash donations and other aid made to the Fund are deductible for both individual income tax and corporate income tax purposes. To claim a deduction, a taxpayer must separately show the donation/aid in their tax…