DOCUMENT RETENTION AND DESTRUCTION POLICY

[ORGANIZATION NAME]

Adopted by the Board of Directors on: [DATE]

Last Reviewed/Amended: [DATE]

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ARTICLE I - PURPOSE AND SCOPE

1.1 Purpose

This Document Retention and Destruction Policy (the "Policy") establishes guidelines for retaining and disposing of records of [ORGANIZATION NAME] (the "Organization"). The Policy is designed to:

(a) Ensure compliance with legal and regulatory requirements;
(b) Preserve records necessary for legal defense and audit purposes;
(c) Maintain records needed for organizational operations;
(d) Protect confidential and sensitive information;
(e) Reduce storage costs by disposing of unnecessary records;
(f) Prevent destruction of documents relevant to pending or anticipated litigation or investigations.

[// GUIDANCE (IRS): Form 990 asks whether the organization has a written document retention and destruction policy. While not legally required, having such a policy is considered a governance best practice.]

1.2 Scope

This Policy applies to all records created, received, or maintained by the Organization, regardless of format, including:

(a) Paper documents;
(b) Electronic documents and files;
(c) Emails;
(d) Databases;
(e) Audio and video recordings;
(f) Photographs;
(g) Social media content;
(h) Any other medium used to store information.

1.3 Legal Requirements

The Sarbanes-Oxley Act of 2002 makes it a crime to alter, cover up, falsify, or destroy any document with the intent to impede or obstruct any official proceeding. This Policy is designed to ensure compliance with these requirements.

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ARTICLE II - DEFINITIONS

2.1 Definitions

"Document" or "Record" means any information recorded in any format, including paper, electronic, audiovisual, or any other medium.

"Retention Period" means the minimum length of time a document must be retained before it may be destroyed.

"Litigation Hold" means a directive to preserve all documents that may be relevant to pending or anticipated litigation, audit, or investigation.

"Responsible Party" means the employee, department, or office responsible for maintaining a particular category of records.

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ARTICLE III - RECORD RETENTION SCHEDULE

3.1 Corporate/Governance Records

Record Type	Retention Period
Articles of Incorporation and amendments	Permanent
Bylaws and amendments	Permanent
Board meeting minutes	Permanent
Board resolutions	Permanent
Committee meeting minutes	Permanent
Annual reports	Permanent
IRS exemption application (Form 1023/1023-EZ)	Permanent
IRS determination letter	Permanent
State exemption applications and approvals	Permanent
Charitable registration documents	Permanent
Conflict of interest disclosures	7 years
Policies and procedures	Permanent while in effect, then 7 years
Insurance policies	Permanent
Contracts and agreements	7 years after expiration
Leases	7 years after expiration
Correspondence (significant)	7 years
Correspondence (routine)	1 year

3.2 Tax and Financial Records

Record Type	Retention Period
Annual audited financial statements	Permanent
Annual budget	7 years
General ledger	Permanent
Accounts payable/receivable records	7 years
Bank statements and reconciliations	7 years
Cancelled checks	7 years
Deposit records	7 years
Investment records	7 years after sale of investment
Payroll records	7 years
Employee expense reports	7 years
IRS Form 990 and supporting schedules	Permanent
State tax returns	Permanent
IRS Form 1099s issued	7 years
IRS Form W-2s issued	7 years
Sales tax records	7 years

[// GUIDANCE (IRS): The IRS requires organizations to keep records supporting their tax returns for at least 3 years from the filing date. However, 7 years is recommended to cover extended statute of limitations periods.]

3.3 Donor and Fundraising Records

Record Type	Retention Period
Donor records and giving history	Permanent
Gift agreements and restrictions	Permanent
Donation receipts and acknowledgments	7 years
Pledge records	7 years after pledge fulfilled
Grant applications	7 years after grant ends
Grant agreements	7 years after grant ends
Grant reports	7 years after grant ends
Fundraising campaign records	7 years
Planned giving documents	Permanent
Bequest documents	Permanent

3.4 Personnel/Employment Records

Record Type	Retention Period
Employee personnel files	7 years after termination
Job applications (hired)	7 years after termination
Job applications (not hired)	3 years
I-9 forms	3 years after hire or 1 year after termination (whichever is later)
Payroll records	7 years
Timesheets	7 years
Performance evaluations	7 years after termination
Disciplinary records	7 years after termination
Benefits records	7 years after termination
FMLA records	3 years
Workers' compensation claims	10 years after resolution
OSHA records	5 years
Employment contracts	7 years after termination
Termination records	7 years after termination
EEO-1 reports	3 years

3.5 Program/Client Records

Record Type	Retention Period
Client/participant files	[NUMBER] years after service ends
Program outcome data	7 years
Case notes	[NUMBER] years after case closed
Signed consents and releases	[NUMBER] years after expiration
Medical records (if applicable)	Per state law (typically 6-10 years for adults, longer for minors)
Educational records (if applicable)	Per FERPA requirements

[// GUIDANCE: Retention periods for program records depend on program type, funding requirements, and applicable regulations (e.g., HIPAA, FERPA). Customize based on your programs.]

3.6 Legal Records

Record Type	Retention Period
Litigation files	10 years after resolution
Claims and settlements	10 years after resolution
Legal opinions	Permanent
Trademark and copyright registrations	Permanent

3.7 Real Property Records

Record Type	Retention Period
Deeds and titles	Permanent
Mortgages and notes	7 years after paid off
Appraisals	Permanent
Construction records	Permanent
Maintenance records	Life of equipment/building
Environmental assessments	Permanent

3.8 Electronic Records

Record Type	Retention Period
Emails (significant)	Same as equivalent paper record
Emails (routine)	1 year
Website content	3 years
Social media content	3 years
Database backups	Per IT policy (minimum 3 years)

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ARTICLE IV - ELECTRONIC RECORDS

4.1 Electronic Record Retention

Electronic records are subject to the same retention requirements as paper records. The Organization shall:

(a) Maintain electronic records in formats that ensure accessibility throughout the retention period;
(b) Implement backup procedures to protect against data loss;
(c) Migrate records to new formats or systems as technology changes;
(d) Maintain appropriate security to protect confidential information.

4.2 Email Retention

(a) Emails that document significant organizational business shall be retained according to the schedule for equivalent paper records.

(b) Routine emails (meeting scheduling, administrative matters) may be deleted after [NUMBER] year(s).

(c) Employees are responsible for identifying and preserving emails with significant business content.

4.3 Cloud Storage

Records stored in cloud services are subject to this Policy. The Organization shall ensure that cloud service providers comply with applicable security and retention requirements.

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ARTICLE V - DOCUMENT DESTRUCTION

5.1 Destruction Procedures

Records that have met their retention period may be destroyed, subject to any litigation hold.

Paper Documents:
- Confidential documents shall be shredded or disposed of through a secure destruction service.
- Non-confidential documents may be recycled.

Electronic Records:
- Electronic files shall be permanently deleted from all storage locations.
- Hard drives and storage media shall be securely wiped or physically destroyed before disposal.

5.2 Destruction Authorization

Before destruction of records, the Responsible Party shall verify that:

(a) The retention period has been met;
(b) No litigation hold is in effect;
(c) The records are not subject to any legal, regulatory, or audit requirement.

5.3 Destruction Documentation

A log shall be maintained documenting the destruction of records, including:

(a) Description of records destroyed;
(b) Date of destruction;
(c) Method of destruction;
(d) Name of person authorizing destruction.

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ARTICLE VI - LITIGATION HOLD

6.1 When a Litigation Hold Applies

A litigation hold applies when the Organization:

(a) Is served with a lawsuit, subpoena, or discovery request;
(b) Receives notice of a government investigation or audit;
(c) Anticipates litigation or investigation;
(d) Is notified by legal counsel to preserve documents.

6.2 Scope of Litigation Hold

A litigation hold suspends all document destruction for records that may be relevant to the litigation, investigation, or audit, regardless of the retention schedule.

6.3 Notification

When a litigation hold is imposed:

(a) The [EXECUTIVE DIRECTOR / LEGAL COUNSEL] shall notify all employees who may have relevant records;
(b) Employees shall immediately cease destruction of relevant records;
(c) Employees shall preserve all relevant records in their current form;
(d) IT shall suspend automatic deletion of relevant electronic records.

6.4 Lifting a Litigation Hold

A litigation hold shall remain in effect until lifted in writing by the [EXECUTIVE DIRECTOR / LEGAL COUNSEL] after consultation with legal counsel.

6.5 Consequences of Violation

Failure to comply with a litigation hold may result in:

(a) Disciplinary action, up to and including termination;
(b) Legal sanctions against the Organization or individuals;
(c) Adverse inferences in litigation.

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ARTICLE VII - RESPONSIBILITIES

7.1 Board of Directors

The Board shall approve this Policy and any amendments.

7.2 Executive Director

The Executive Director shall:

(a) Ensure implementation of this Policy;
(b) Designate Responsible Parties for each record category;
(c) Oversee litigation holds;
(d) Report significant issues to the Board.

7.3 Department Heads / Responsible Parties

Department heads and Responsible Parties shall:

(a) Ensure compliance with this Policy within their areas;
(b) Maintain records according to the retention schedule;
(c) Authorize destruction of records that meet retention requirements;
(d) Comply with litigation holds.

7.4 All Employees

All employees shall:

(a) Understand and comply with this Policy;
(b) Retain records in accordance with the retention schedule;
(c) Comply with litigation holds;
(d) Report any concerns about document retention or destruction.

7.5 IT Department

IT shall:

(a) Implement systems to support electronic record retention;
(b) Maintain backup procedures;
(c) Assist with litigation holds for electronic records;
(d) Ensure secure destruction of electronic records.

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ARTICLE VIII - EXCEPTIONS

8.1 Permanent Records

Some records shall be retained permanently, as indicated in the retention schedule. These records should be stored in a secure, protected location.

8.2 Grant and Contract Requirements

Some grants and contracts may require longer retention periods than those specified in this Policy. Employees responsible for grants and contracts shall ensure compliance with funder requirements.

8.3 Legal Advice

When in doubt about retention requirements, employees should consult with the [EXECUTIVE DIRECTOR / LEGAL COUNSEL] before destroying any records.

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ARTICLE IX - CONFIDENTIALITY AND SECURITY

9.1 Confidential Records

Records containing confidential information (donor information, personnel records, client information, proprietary information) shall be:

(a) Stored securely with limited access;
(b) Marked as confidential when appropriate;
(c) Disposed of using secure destruction methods.

9.2 HIPAA Records

If the Organization maintains records subject to HIPAA, such records shall be handled in accordance with HIPAA privacy and security requirements.

9.3 Access Controls

Access to records shall be limited to those with a legitimate business need.

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ARTICLE X - POLICY ADMINISTRATION

10.1 Training

Employees with record-keeping responsibilities shall receive training on this Policy.

10.2 Compliance Monitoring

The [EXECUTIVE DIRECTOR / COMPLIANCE OFFICER] shall periodically review compliance with this Policy.

10.3 Annual Review

This Policy shall be reviewed annually and updated as necessary to reflect changes in legal requirements or organizational needs.

10.4 Amendment

This Policy may be amended by the Board of Directors at any time.

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ADOPTION

This Document Retention and Destruction Policy was adopted by the Board of Directors of [ORGANIZATION NAME] on [DATE].

_________________________________________
[NAME], Board Chair

_________________________________________
[NAME], Secretary

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APPENDIX: RETENTION SCHEDULE QUICK REFERENCE

Category	Minimum Retention
Corporate/Governance (key documents)	Permanent
Tax Returns (990s)	Permanent
Financial Statements (audited)	Permanent
General Financial Records	7 years
Contracts/Agreements	7 years after expiration
Donor Records	Permanent
Grant Records	7 years after grant ends
Personnel Records	7 years after termination
Program/Client Records	Per program requirements
Legal/Litigation	10 years after resolution
Routine Correspondence/Emails	1 year

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