The funding regime for religious cultural heritage in Turkey is complicated and can be comprehended only when considered through the historical developments that have brought about the institutional particularities of the system. The institutions of the secular Republic of Turkey that are connected with the maintenance, repair and restoration of cultural heritage are expected to be secular in their organization and operation. However, historical developments related to the management and control of religious diversity in the early decades following the founding of the Turkish Republic have brought about a particular division of authority and responsibility between the Ministry of Culture and Tourism and the Directorate General of Foundations, two major bodies within government for listing cultural property and organizing funds for conservation of heritage. The institutional structure of the Directorate General of Foundations represents a significant continuation of the Ottoman system of administration and therefore is based on religious, that is Sunni-Islamic, ideological underpinnings. This has ramifications in terms of how priorities are designated in relation to the preservation of historic religious heritage.