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Document Retention: what to keep what to toss according to the IRS

As a part of the 990 process, charitable organizations are being asked about their Document Retention Policies. As a result, many institutions are reviewing their own policies and looking to the AHP Resource Center for guidance.

 

IRS publications

Compliance Guide for 501(c)(3) Public Charities

p.18 – 21 What records should be kept?
p. 22 How long should records be kept?

Compliance Guide for 501(c)(3) Private Foundations

p. 18 – 21 What records should be kept?
p. 22 – 23 How long should records be kept?

Associations:

American Records Management Association

Society of American Archivists - Records and Information Management Primer

Sample Policies:

Shred Corp -  Sample Document Retention Schedule
American Bar Association - Sample Document Retention Policy

National Society of Professional Engineers - Document Retention Guidelines

Canada Revenue Agency

Document Retention

We are collecting sample policies from AHP member organizations, please contribute them to resource@ahp.org  

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