The Document Retention & Destruction Policy for Non Profits

A policy for record keeping should be created.

A document retention and destruction policy is used by non-profit organizations to outline what documents need to be kept on file and for how long. Each state has different regulations about how long documents must be kept.

IRS

The IRS asks about an organization's document retention and destruction policy on the yearly tax return for non-profits, Form 990. In the instructions for Form 990, the IRS explains that a document retention and destruction policy outlines the record keeping responsibilities for the board, staff, volunteers and anyone doing business with the non-profit.

Permanent Documents

Some important documents should be mentioned in the document retention and destruction policy including the articles of incorporation, IRS determination letter, minutes of meetings and corporate resolutions.

Considerations

Some documents are specific to the population served by the non-profit and the length of time those documents should be kept varies. For example, a group serving minors should keep the documentation until the minors are adults. In the policy, email should be addressed and a time-line established for when emails should be deleted.

References

• IRS: Form 990 Instructions
• Council of Nonprofits: Document Retention