Secretary Resources
PC: Dave Alcantar
Document and Records Retention Schedule
It is important that each unit retains documents from previous years. In 2016, the California State PTA adopted a policy that meets state and federal requirements relating to document retention and non-profit organizations. According to the California State PTA, this policy is intended as a guide for model practices at the local district, council, and unit level. Please see the list below for a guide of document retention schedule, retrieved from www.capta.org
PERMANENT STORAGE
Accounting & Finance :
** Annual Financial Statements & Audit Reports
** Cancelled Checks – special, such as loan repayment
** General Ledger
Contributions/Gifts/Grants:
** Contribution Records
** Documents, Evidencing Terms of Gifts
Governance:
** Articles of Incorporation & Amendments
** Bylaws & Amendments
** Minute Books, including Association, Board & Committee Minutes
** Annual Reports & Returns to State & Federal Agencies
-- IRS 990N, 990EZ or 990
-- Franchise Tax Board 199N or Form 199
-- Attorney General
- RRF-1
- TR-1 (if applicable)
- Raffle Reports (if applicable)
** Secretary of State SI-100 (if incorporated, filed biennially)
** IRS Rulings
** Licenses and Permits
** Employer Identification Number (EIN) Designation
** Any other correspondence with State or Federal Agencies
Electronic Mail (Email):
** Emails considered important or of lasting significance
Insurance:
** Property, D&O, Workers’ Compensation & General Liability , Insurance Policies
** Insurance Claims Records
Legal Correspondence:
** All
10 YEAR STORAGE
** Personal Records
** Employee Contracts
** Personal Property Leases
7 YEAR STORAGE
** Accounts Payable
** Accounts Receivable
** Bank Statements, Reconciliations, & Deposit Slips
** Cancelled Checks - routine
** Credit Card receipts
** Employee/ Business Expense Reports/ Documents
** Interim Financial Statements
** Grant Records
2 YEAR STORAGE
** Hard copy correspondence and internal memoranda - routine matters
** Electronically stored documents - routine matters
12 MONTH STORAGE
** Emails - routine
PERMANENT STORAGE
Accounting & Finance :
** Annual Financial Statements & Audit Reports
** Cancelled Checks – special, such as loan repayment
** General Ledger
Contributions/Gifts/Grants:
** Contribution Records
** Documents, Evidencing Terms of Gifts
Governance:
** Articles of Incorporation & Amendments
** Bylaws & Amendments
** Minute Books, including Association, Board & Committee Minutes
** Annual Reports & Returns to State & Federal Agencies
-- IRS 990N, 990EZ or 990
-- Franchise Tax Board 199N or Form 199
-- Attorney General
- RRF-1
- TR-1 (if applicable)
- Raffle Reports (if applicable)
** Secretary of State SI-100 (if incorporated, filed biennially)
** IRS Rulings
** Licenses and Permits
** Employer Identification Number (EIN) Designation
** Any other correspondence with State or Federal Agencies
Electronic Mail (Email):
** Emails considered important or of lasting significance
Insurance:
** Property, D&O, Workers’ Compensation & General Liability , Insurance Policies
** Insurance Claims Records
Legal Correspondence:
** All
10 YEAR STORAGE
** Personal Records
** Employee Contracts
** Personal Property Leases
7 YEAR STORAGE
** Accounts Payable
** Accounts Receivable
** Bank Statements, Reconciliations, & Deposit Slips
** Cancelled Checks - routine
** Credit Card receipts
** Employee/ Business Expense Reports/ Documents
** Interim Financial Statements
** Grant Records
2 YEAR STORAGE
** Hard copy correspondence and internal memoranda - routine matters
** Electronically stored documents - routine matters
12 MONTH STORAGE
** Emails - routine
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