result in litigation), then you must preserve those records until 

it is determined that the records are no longer needed. That 

exception supersedes any previously or subsequently established 

destruction schedule for those records.

4 Document Storage Methods

All Conservancy documents are stored electronically in a 

version-controlled repository on a remote server that is backed 

up to drives on our local premises, with the following 

exceptions: 

• Conservancy retains hard copies of all contracts executed with 

  parties outside of the United States for at least the full term 

  of each contract

5 Minimum Retention Periods for Conservancy Documents

5.1 Organizational Documents 	

The following records should be retained permanently:

• Conservancy Articles of Incorporation

• Conservancy By-laws

• Conservancy's IRS Form 1023 - which is also to be made 

  available for public inspection upon request

5.2 Tax Records

Tax records should be retained for at least seven years from the 

date of filing the applicable return. These records include:

• IRS Form 990 and related schedules

• Financial audit letter and supporting documents

• Employment tax records

• Insurance policies (both current and expired), claims, and 

  related reports: retained permanently

• Press releases: retained permanently

• Trademark and copyright applications and registration 

  materials: retained permanently

• Executed fiscal sponsorship agreements: retained permanently

• Internal strategic documents: at least three years

5.6 Correspondence

• Except as classified above, letters received in hard copy shall 

  be kept for at least one year.

• Except as classified above, e-mail correspondence in 

  Conservancy e-mail accounts shall be archived for at least one 

  year, with the exception of the correspondence sent to the “

  compliance@sfconservancy.org” account, which shall be archived 

  for at least seven years. 

5.7 Reports from Projects

5.8 Blogs and Press Releases

Conservancy should retain permanent copies of all official 

5.9 Contracts

Except as classified above, all contracts entered into by 

Conservancy should be retained for at least seven years from the 

date of filing the applicable return. These records include:

• IRS Form 990 and related schedules

• Financial audit letter and supporting documents

• Documents concerning payroll, expenses, proof of donor