Sample Document Retention/Destruction Policy
The Sarbanes-Oxley Act addresses the destruction of business records and documents and turns intentional document destruction into a process that must be carefully monitored.
Nonprofit organizations should have a written, mandatory document retention and periodic destruction policy
. Policies such as this will eliminate accidental or innocent destruction. In addition, it is important for administrative personnel to know the length of time records should be retained to be in compliance.
All materials on www.councilofnonprofits.org and those linked to on external sites are samples that have been provided in order to advance the public interest for educational and guidance purposes only. Prior to using any of these resources, we strongly recommend seeking the advice of competent legal counsel.