Many studies have been conducted on the concept of governance until today and significant ground has been gained, especially in Europe and the USA in the determination of governance as the set of fundamental principles in the working and operations of the non-governmental domain defined as the social economic sector and the implementation of governance in the non-governmental organisations (NGO’s). One of these studies is the governance guide titled, “A Handbook of NGO Governance” prepared by The Central and Eastern European Working Group on Nonprofit Governance and has been translated by the Third Sector Foundation of Turkey (TÜSEV) as an NGO Governance Guide and offered to the use of the NGO’s. Such fundamental principles of governance as openness, transparency and accountability being the starting point; this guide boasts of contents that arranges and consolidates the non-governmental organisation bureaucracy with the emphasis it makes on the essence of the freedom of organisation and institutional democracy. Although the system, method and principles indicated in this manual are not the sole source capable of solving the daily problems encountered by the NGO’s; in the countries where similar systems are implemented they have assisted the NGO’s in obtaining important democratic gains as well as significant facilitations in their work and operations. We hope for this guide, which is a joint publication of TÜSİAD and TÜSEV, to make the same contribution to the development and gaining of maturity of the non-governmental organisations in our country as it has in the Central and Eastern European countries that have rapidly democratised especially during the last decade with the effect of the EU membership processes.