Çankırı Çerkeş foundation accounting book (1912 1920) Ottoman text transcription

From a historical point of view, foundations can be said to play an important role in the development of society as a form of reducing the income gap between the rich and the poor. In this sense, people who help in the common denominator can be understood as policies and non-profit institutions aiming at eradicating poverty, voluntary wealth transfer from rich to poor and increasing vertical social-economic mobility. In the Islamic World and more specifically in the Ottoman lands, the most important institution that serves these aims is the foundation. Because, most of the expenditures on health and education, which are the most important elements of human capital, are provided by foundations. Indeed, throughout Islamic history, foundations have organized and financed numerous other services that contribute to economic development, as well as schools, universities, hospitals and soup kitchen. In this context, the aim of the study is to transcribe the Çankırı Çerkeş Foundation Accounting Books between 1912-1920 and to find out which foundations exist in Çerkırı district of Çankırı between these dates. We can see the importance of foundations and their works for the Ottoman Empire, and how important it is in daily life. When we pay attention to the date ranges, we can understand how the foundations that exist in line with the wars that took place during this period were involved in solidarity efforts. In this way, we can take a better look at the areas in which foundations operate, how and in which way they help individuals or groups.