Record retention schedule and destruction log
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Record retention schedule of [ORGANIZATION NAME]

Goes with our document retention and destruction policy, adopted [DATE].
Schedule last reviewed: [DATE] by [NAME AND ROLE]

1. Retention schedule

| Record | Where it's kept | Owner (role) | Keep for | Starting from | Notes and source of the period | Last reviewed |
|---|---|---|---|---|---|---|
| Articles of incorporation, bylaws and amendments | [LOCATION] | Secretary | Permanently | n/a | Policy | [DATE] |
| Board and committee minutes, written consents | [LOCATION] | Secretary | Permanently | n/a | Policy | [DATE] |
| IRS determination letter and exemption application | [LOCATION] | Secretary | Permanently | n/a | Policy | [DATE] |
| Forms 990, 990-EZ or 990-N confirmations | [LOCATION] | Treasurer | Permanently | n/a | Policy | [DATE] |
| State charity registrations, renewals and certificates | [LOCATION] | [ROLE] | Permanently | n/a | Policy | [DATE] |
| Adopted policies, with adoption and amendment dates | [LOCATION] | Secretary | Permanently | n/a | Policy | [DATE] |
| Annual financial statements, audit or review reports | [LOCATION] | Treasurer | Permanently | n/a | Policy | [DATE] |
| Bank statements, reconciliations and canceled checks | [LOCATION] | Treasurer | [NUMBER, AT LEAST 7] years | End of the fiscal year | Policy (suggested at least 7); IRS: generally 3 years, longer in some cases | [DATE] |
| General ledger, invoices, receipts, reimbursements | [LOCATION] | Treasurer | [NUMBER, AT LEAST 7] years | End of the fiscal year | Policy (suggested at least 7); IRS: generally 3 years, longer in some cases | [DATE] |
| Donation records and donor acknowledgments | [LOCATION] | [ROLE] | [NUMBER, AT LEAST 7] years | End of the fiscal year | Policy (suggested at least 7); check with your accountant | [DATE] |
| Restricted and endowment gift agreements | [LOCATION] | Treasurer | As long as the restriction lasts, plus at least [NUMBER] years | End of the restriction | Policy | [DATE] |
| Grant applications, agreements and reports | [LOCATION] | [ROLE] | [NUMBER, AT LEAST 7] years | Grant closes | Policy (suggested at least 7); check each grant agreement | [DATE] |
| Contracts and leases | [LOCATION] | [ROLE] | [NUMBER, AT LEAST 7] years | Contract ends | Policy (suggested at least 7) | [DATE] |
| Property deeds and major asset records | [LOCATION] | Treasurer | While owned, then at least [NUMBER] years | Disposal of the property | IRS: until the limitations period ends for the year you dispose of it | [DATE] |
| Insurance policies and claims | [LOCATION] | [ROLE] | Permanently (suggested) | n/a | Policy: claims can arise years later; ask your insurer | [DATE] |
| Payroll records | [LOCATION OR PAYROLL PROVIDER] | Treasurer | At least 4 years | Tax due or paid, whichever is later | IRS employment tax: at least 4 years; DOL: at least 3 years | [DATE] |
| Time cards and work schedules | [LOCATION] | [ROLE] | At least 4 years | Tax due or paid, whichever is later | DOL: 2 years; kept with employment tax records | [DATE] |
| Forms W-2, W-4, 1099-NEC | [LOCATION] | Treasurer | At least 4 years | Tax due or paid, whichever is later | IRS employment tax records | [DATE] |
| Forms I-9 | [LOCATION, SEPARATE FROM PERSONNEL FILES] | [ROLE] | 3 years after hire or 1 year after employment ends, whichever is later | Hire date / end of employment | USCIS | [DATE] |
| Employee personnel files | [LOCATION] | [ROLE] | [NUMBER] years | Employment ends | EEOC: at least 1 year; check your state | [DATE] |
| Job applications from people not hired | [LOCATION] | [ROLE] | [NUMBER] years | Hiring decision | EEOC: personnel and employment records, at least 1 year | [DATE] |
| Volunteer applications, agreements, background checks | [LOCATION] | Volunteer Coordinator | [NUMBER] years | Volunteer leaves | Policy; ask your insurer and lawyer | [DATE] |
| Incident, accident and safeguarding reports | [LOCATION] | [ROLE] | [NUMBER] years | Incident closes | Ask your insurer and lawyer; often much longer | [DATE] |
| Photo, video and story consent forms | [LOCATION] | [ROLE] | As long as the material is used, plus [NUMBER] years | Last use | Policy | [DATE] |
| Program participant records | [LOCATION] | [ROLE] | [NUMBER] years | Service ends | Check funder and any health or privacy rules | [DATE] |
| Mailing lists and newsletter subscribers | [LOCATION] | [ROLE] | Until the person unsubscribes or the list is cleaned | n/a | Policy | [DATE] |
| Routine email and drafts | [LOCATION] | Everyone | Until no longer needed | n/a | Policy | [DATE] |
| [OTHER RECORD] | [LOCATION] | [ROLE] | [PERIOD] | [TRIGGER] | [SOURCE] | [DATE] |

2. Legal holds

Records listed here must not be destroyed, whatever the schedule says, until [ROLE] confirms in writing that the hold is lifted.

| Matter | Records covered | Hold started | Placed by | Hold lifted (date and by whom) |
|---|---|---|---|---|
| [DESCRIPTION] | [RECORDS AND LOCATIONS] | [DATE] | [NAME] | [DATE AND NAME] |

3. Destruction log

| Date | Record and date range | How destroyed (shredded, deleted and emptied from trash, device wiped) | Destroyed by | Checked against legal holds by |
|---|---|---|---|---|
| [DATE] | [DESCRIPTION] | [METHOD] | [NAME] | [NAME] |

4. Annual review

- [ ] Every record type we hold is on the schedule
- [ ] Each row has an owner, a location, a period and a trigger
- [ ] Periods checked against any new grants, leases, insurance policies or state rules
- [ ] Legal holds reviewed
- [ ] Records past their period destroyed and logged
- [ ] Schedule reported to the board on: [DATE]