| name | document-retention-policy |
| title | Document Retention Policy (Nonprofit) |
| description | Drafts board-adoptable document retention policies for nonprofit organizations with IRS-grounded retention schedules, destruction protocols, and litigation hold procedures. Use when creating retention policies, records management governance, document destruction schedules, or compliance frameworks for 501(c)(3) and other tax-exempt entities. |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/document-retention-policy |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | tax |
| language | en |
Document Retention Policy (Nonprofit)
Drafts a board-adoptable document retention policy with legally grounded retention schedules, destruction protocols, and litigation hold procedures for nonprofit organizations.
Prerequisites
Gather before drafting:
- Organization details — name, state of incorporation, operating states, EIN, tax-exempt type
- Record inventory — types and volume (paper and electronic)
- Industry context — mission area for sector-specific regulations (healthcare, education, etc.)
- Federal grant status — whether org receives federal funds (triggers 2 CFR Part 200)
- Existing policies — any current retention or records management documents
Quick Start
- Collect prerequisites above
- Draft header block: policy title, effective date, version, board resolution reference, chair signature line
- Define scope: all personnel, all formats, adopted by board resolution
- Build retention schedule using the table below, adjusted for state requirements
- Add storage, destruction, litigation hold, and roles sections
- Close with review cadence and adoption block
Policy Sections
Scope
Applies to all employees, officers, directors, volunteers, and contractors. Governs all records in any format (paper, electronic, cloud).
Retention Schedule
Minimum periods — adjust upward for state-specific requirements.
| Category | Examples | Minimum Retention | Authority |
|---|
| Tax Returns & 990s | Form 990, 990-T, schedules | Permanent | IRS Rev. Proc. 98-25 |
| Tax Supporting Docs | GL, receipts, donor records | 7 years | IRC § 6501(e) |
| Governance | Articles, bylaws, minutes, COI disclosures | Permanent | State nonprofit corp. statutes |
| Audit Reports | External audit, management letters | Permanent | Best practice; grantor requirements |
| Bank & Financial | Statements, reconciliations, AP/AR | 7 years | IRC § 6501; UCC § 2-725 |
| Grant Records | Applications, reports, budgets |
