Document Retention & Destruction Policy
Safeguarding records and ensuring compliance
Purpose
This policy establishes guidelines for the retention, maintenance, and secure destruction of records created or received by The Art of Drinking Water (“the Organization”). The purpose is to support legal and regulatory compliance, audits, and grant requirements, while protecting sensitive information.
Scope
This policy applies to all Organization records maintained by:
- Board members and officers
- Volunteers and operational leaders
- Contractors, consultants, and vendors handling Organization records
- Employees (if/when applicable)
General Principles
- Records are retained only as long as necessary for governance, legal, tax, audit, and operational purposes.
- Records must be accurate, complete, and protected from unauthorized access.
- Electronic records are subject to the same requirements as paper records.
- Confidential records (donor info, financial data, sensitive program files) must be stored securely with restricted access.
Responsible Oversight
The Treasurer (or a Board-designated officer) oversees record retention and approves destruction when permitted by this policy. The Secretary maintains core governance records (minutes, rosters, resolutions) and ensures they are filed consistently.
Litigation Hold
Retention Schedule
| Record Type | Examples | Minimum Retention |
|---|---|---|
| Governance Records | Articles of Incorporation, Bylaws, board minutes, resolutions, board rosters | Permanent |
| Tax & IRS Filings | Form 1023/1023-EZ, Form 990/990-N, state charitable filings, exemption letters | Permanent |
| Financial Records | Budgets, bank statements, reconciliations, ledgers, audit reports | 7 years |
| Grant Records | Applications, award letters, reporting, deliverables, closeout documentation | 7 years after grant close |
| Contracts | Vendor/consultant agreements, scopes of work, W-9 documentation (as applicable) | 7 years after termination |
| Personnel & Contractor Records | Agreements, compensation approvals, role descriptions tied to payment | 7 years after separation/termination |
| General Correspondence | Routine emails, internal memos, non-material communications | 3 years |
Destruction of Records
Records that have met the retention period may be destroyed in a secure manner (shredding for paper records; permanent deletion for electronic records). Destruction must be approved by the Treasurer or Board-designated officer and must not occur during a litigation hold.
Policy Review
The Board reviews this policy as needed and may update it to reflect changes in law, funding requirements, or operational structure.
Document Retention Policy — Acknowledgement
To be signed by board members and representatives
Acknowledgement
I acknowledge that I have received and reviewed the Organization’s Document Retention & Destruction Policy and agree to comply with its requirements.