diff --git a/Document-Retention/Conservancy-Document-Retention-Policy.lyx b/Document-Retention/Conservancy-Document-Retention-Policy.lyx new file mode 100644 index 0000000000000000000000000000000000000000..bc0fa7048d2d8b15a49a84cf62ead7d184b0cb1b --- /dev/null +++ b/Document-Retention/Conservancy-Document-Retention-Policy.lyx @@ -0,0 +1,385 @@ +#LyX 2.0 created this file. For more info see http://www.lyx.org/ +\lyxformat 413 +\begin_document +\begin_header +\textclass article +\use_default_options true +\maintain_unincluded_children false +\language english +\language_package default +\inputencoding auto +\fontencoding global +\font_roman default +\font_sans default +\font_typewriter default +\font_default_family default +\use_non_tex_fonts false +\font_sc false +\font_osf false +\font_sf_scale 100 +\font_tt_scale 100 + +\graphics default +\default_output_format default +\output_sync 0 +\bibtex_command default +\index_command default +\paperfontsize default +\use_hyperref false +\papersize default +\use_geometry false +\use_amsmath 1 +\use_esint 1 +\use_mhchem 1 +\use_mathdots 1 +\cite_engine basic +\use_bibtopic false +\use_indices false +\paperorientation portrait +\suppress_date false +\use_refstyle 1 +\index Index +\shortcut idx +\color #008000 +\end_index +\secnumdepth 3 +\tocdepth 3 +\paragraph_separation indent +\paragraph_indentation default +\quotes_language english +\papercolumns 1 +\papersides 1 +\paperpagestyle default +\tracking_changes false +\output_changes false +\html_math_output 0 +\html_css_as_file 0 +\html_be_strict false +\end_header + +\begin_body + +\begin_layout Title +Software Freedom Conservancy Document Retention Policy +\end_layout + +\begin_layout Section +Purpose +\end_layout + +\begin_layout Standard +Software Freedom Conservancy ( +\begin_inset Quotes eld +\end_inset + +Conservancy +\begin_inset Quotes erd +\end_inset + +) has adopted a document retention and destruction policy ( +\begin_inset Quotes eld +\end_inset + +Policy +\begin_inset Quotes erd +\end_inset + +) in order to define the record retention responsibilities of Conservancy + officers, staff, and board members for maintaining and documenting the + storage and destruction of Conservancy's documents and records. +\end_layout + +\begin_layout Section +General Guidelines +\end_layout + +\begin_layout Standard +Records should not be kept if they are no longer needed for the operation + of the business or required by law. + Unnecessary records should be eliminated from the files. + The cost of maintaining records is an expense which can grow unreasonably + if good housekeeping is not performed. + A mass of records also makes it more difficult to find pertinent records. +\end_layout + +\begin_layout Standard +From time to time, Conservancy and/or Member Projects may establish retention + or destruction policies or schedules for additional categories of records + in order to ensure legal compliance, and also to accomplish other objectives, + such as cost management. + Consevancy has identified several categories of documents that warrant + special consideration; these categories are listed below. + While Conservancy has established minimum retention periods for these categorie +s, the retention of these documents - and of records not included in the + identified categories - should be determined primarily by the application + of the General Guidelines affecting document retention in this Section, + as well as the exception for litigation-relevant records described in the + next Section and any other pertinent factors. +\end_layout + +\begin_layout Section +Exception for GPL Compliance and Litigation-Relevant Documents +\end_layout + +\begin_layout Standard +Conservancy expects all staff, officers, board members, and PLCs to comply + fully with this Policy and any other written document retention policies, + with the following notable exception to any stated destruction schedule: + if you believe, or if Conservancy informs you, that certain Conservancy + and/or Project records relate to efforts to bring companies into compliance + with the General Public License, enforcing the GPL, or in some way relates + to litigation or potential litigation (i.e., a dispute that could result + in litigation), then you +\series bold +must +\series default + preserve those records until it is determined that the records are no longer + needed. + That exception supersedes any previously or subsequently established destructio +n schedule for those records. +\end_layout + +\begin_layout Section +Document Storage Methods +\end_layout + +\begin_layout Standard +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: +\end_layout + +\begin_layout Itemize +Conservancy stores all e-mails are stored on a separate e-mail server +\end_layout + +\begin_layout Itemize +Conservancy retains hard copies of all contracts executed with parties outside + of the United States for at least the full term of each contract +\end_layout + +\begin_layout Section +Minimum Retention Periods for Conservancy Documents +\end_layout + +\begin_layout Subsection +Organizational Documents +\end_layout + +\begin_layout Standard +The following records should be retained permanently: +\end_layout + +\begin_layout Itemize +Conservancy Articles of Incorporation +\end_layout + +\begin_layout Itemize +Conservancy By-laws +\end_layout + +\begin_layout Itemize +Conservancy's Form 1023 - which should also be available for public inspection + upon request +\end_layout + +\begin_layout Itemize +Board meeting minutes +\end_layout + +\begin_layout Subsection +Tax Records +\end_layout + +\begin_layout Standard +Tax records should be retained for at least seven years from the date of + filing the applicable return. + These records include: +\end_layout + +\begin_layout Itemize +IRS Form 990 and related schedules +\end_layout + +\begin_layout Itemize +Financial audit letter and supporting documents +\end_layout + +\begin_layout Itemize +Employment tax records +\end_layout + +\begin_layout Itemize +Documents concerning payroll, expenses, proof of donor contributions +\end_layout + +\begin_layout Itemize +Documented accounting procedures +\end_layout + +\begin_layout Subsection +Financial Records +\end_layout + +\begin_layout Standard +Accounts payable ledgers and schedules should be kept for seven years. + +\end_layout + +\begin_layout Standard +Bank reconciliations, bank statements, deposit slips and checks (unless + for important payments and purchases) should be kept for three years. + +\end_layout + +\begin_layout Standard +Any inventories of products, materials, and supplies and any invoices should + be kept for seven years. +\end_layout + +\begin_layout Itemize +IRS Form 990 and related schedules +\end_layout + +\begin_layout Itemize +Financial audit letter and supporting documents +\end_layout + +\begin_layout Itemize +Documents concerning payroll, expenses, proof of donor contributions +\end_layout + +\begin_layout Itemize +Documented accounting procedures +\end_layout + +\begin_layout Subsection +Employment/Personnel Records +\end_layout + +\begin_layout Standard +All employment and personnel records should be kept for at least seven years, + with the following exceptions: +\end_layout + +\begin_layout Itemize +IRS Form 990 and related schedules: at least seven years from the date of + filing the applicable return +\end_layout + +\begin_layout Itemize +Financial audit letter and supporting documents: at least seven years from + the date of filing the applicable return +\end_layout + +\begin_layout Subsection +Correspondence +\end_layout + +\begin_layout Itemize +Hard copies of letters +\end_layout + +\begin_layout Itemize +E-mail correspondence in Conservancy e-mail accounts shall be archived for + a minimum of one year, with the exception of the correspondence sent to + the +\begin_inset Quotes eld +\end_inset + +compliance@sfconservancy.org +\begin_inset Quotes erd +\end_inset + + account, which shall be archived for a minimum of seven years. + +\end_layout + +\begin_layout Subsection +Reports from Projects +\end_layout + +\begin_layout Subsection +Blogs and Press Releases +\end_layout + +\begin_layout Subsection +Contracts +\end_layout + +\begin_layout Standard +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: +\end_layout + +\begin_layout Itemize +IRS Form 990 and related schedules +\end_layout + +\begin_layout Itemize +Financial audit letter and supporting documents +\end_layout + +\begin_layout Itemize +Documents concerning payroll, expenses, proof of donor contributions +\end_layout + +\begin_layout Itemize +Documented accounting procedures +\end_layout + +\begin_layout Subsection +Code +\end_layout + +\begin_layout Standard +All source code written by a developer in fulfillment of a contract with + Conservancy should be archived electronically for at least three years. + +\end_layout + +\begin_layout Section +Storage of Project Documents +\end_layout + +\begin_layout Standard +Conservancy and PLCs +\end_layout + +\begin_layout Section +Destruction of Documents +\end_layout + +\begin_layout Standard +Software Freedom Conservancy ( +\begin_inset Quotes eld +\end_inset + +Conservancy +\begin_inset Quotes erd +\end_inset + +) has adopted a document retention and destruction policy ( +\begin_inset Quotes eld +\end_inset + +Policy +\begin_inset Quotes erd +\end_inset + +) in order to define the record retention responsibilities of Conservancy + staff, board members, and Member Project Leadership Committees ( +\begin_inset Quotes eld +\end_inset + +PLCs +\begin_inset Quotes erd +\end_inset + +) for maintaining and documenting the storage and destruction of Conservancy's + documents and records. +\end_layout + +\end_body +\end_document