diff --git a/Document-Retention/Conservancy-Document-Retention-Policy.tex b/Document-Retention/Conservancy-Document-Retention-Policy.tex new file mode 100644 index 0000000000000000000000000000000000000000..b11c664b81393c5e27f403b5272f3c2f90768ce8 --- /dev/null +++ b/Document-Retention/Conservancy-Document-Retention-Policy.tex @@ -0,0 +1,211 @@ +%% LyX 2.0.1 created this file. For more info, see http://www.lyx.org/. +%% Do not edit unless you really know what you are doing. +\documentclass[english]{article} +\usepackage[T1]{fontenc} +\usepackage[latin9]{inputenc} +\usepackage{babel} +\begin{document} + +\title{Software Freedom Conservancy Document Retention Policy} + +\maketitle + +\section{Purpose} + +Software Freedom Conservancy (``Conservancy'') has adopted a document +retention and destruction policy (``Policy'') 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. + + +\section{General Guidelines} + +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. + +From time to time, Conservancy 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. Conservancy has identified several categories +of documents that warrant special consideration; these categories +are listed below. While Conservancy has established minimum retention +periods for these categories, 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. + + +\section{Exception for GPL Compliance and Litigation-Relevant Documents} + +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 \textbf{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. + + +\section{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: +\begin{itemize} +\item Conservancy stores all e-mails are stored on a separate e-mail server +\item 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{itemize} + +\section{Minimum Retention Periods for Conservancy Documents} + + +\subsection{Organizational Documents } + +The following records should be retained permanently: +\begin{itemize} +\item Conservancy Articles of Incorporation +\item Conservancy By-laws +\item Conservancy's IRS Form 1023 - which is also to be made available for +public inspection upon request +\item Board meeting minutes +\end{itemize} + +\subsection{Tax Records} + +Tax records should be retained for at least seven years from the date +of filing the applicable return. These records include: +\begin{itemize} +\item IRS Form 990 and related schedules +\item Financial audit letter and supporting documents +\item Employment tax records +\item Documents concerning payroll, expenses, proof of donor contributions +\item Documented accounting procedures +\end{itemize} + +\subsection{Financial Records} + +In general, Conservancy's financial records should be kept for at +least seven years. These records include: +\begin{itemize} +\item Accounts payable ledgers and schedules +\item Accounts receivable ledgers and schedules +\item Bank reconciliations, bank statements, deposit slips and checks (except +for as stated below) +\item Donation records +\item Expense reimbursement requests and supporting receipts and documentation +\end{itemize} +Certain important financial records are to be kept permanently. These +records include: +\begin{itemize} +\item Checks and/or proofs of payment for expenditures over US\$100,000 +\end{itemize} + +\subsection{Employment/Personnel Records} + +All employment and personnel records should be kept for at least seven +years, with the following exceptions: +\begin{itemize} +\item IRS Form 990 and related schedules: at least seven years from the +date of filing the applicable return +\item Financial audit letter and supporting documents: at least seven years +from the date of filing the applicable return +\item Employment applications and related documents (including correspondence +and CVs from prospective candidates): at least three years +\item Employee offer letters, and confirmations of acceptance: kept permanently +\end{itemize} + +\subsection{Other Corporate Records} + +Other corporate records shall be kept according to the schedule below: +\begin{itemize} +\item Insurance policies (both current and expired), claims, and related +reports: retained permanently +\item Press releases: retained permanently +\item Trademark and copyright applications and registration materials: retained +permanently +\item Executed fiscal sponsorship agreements: retained permanently +\item Internal strategic documents: at least three years +\item Correspondence from Member Project liaisons re: Member Project matters, +including disbursement requests: at least seven years +\end{itemize} + +\subsection{Correspondence} +\begin{itemize} +\item Except as classified above, letters received in hard copy shall be +kept for at least one year. +\item 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. +\end{itemize} + +\subsection{Reports from Projects} + + +\subsection{Blogs and Press Releases} + +Conservancy should retain permanent copies of all official Conservancy +blogs, press releases and + + +\subsection{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: +\begin{itemize} +\item IRS Form 990 and related schedules +\item Financial audit letter and supporting documents +\item Documents concerning payroll, expenses, proof of donor contributions +\item Documented accounting procedures +\end{itemize} + +\subsection{Software Development Contract Deliverables} + +All code and supporting documentation written by a developer in fulfillment +of a contract with Conservancy should be archived electronically for +at least three years. + + +\subsection{Presentations} + +All presentations, including slides, charts, and supporting visual +aids, prepared for use by a Conservancy officer or staff member shall +be kept for at least two years. + + +\subsection{Drafts} + +Notwithstanding the above, once the final copy of a document has been +completed, the drafts may be recycled or deleted, unless they are +documents of legal value. For documents determined to be of legal +value, drafts containing comments shall be saved for at least two +years, and drafts without comment may be destroyed once the final +version is complete. + + +\section{Destruction of Documents} + +Conservancy reserves the right to destroy hard copies of documents +by shredding or fire after the expiration of the applicable document +retention schedule. Conservancy reserves the right to destroy electronic +copies of documents by fire or other proven means to destroy such +media after the expiration of the applicable document retention schedule. + +All permitted document destruction shall be halted if the organization +is being investigated by a governmental law enforcement agency, and +routine destruction shall not be resumed without the written approval +of Conservancy's General Counsel or Executive Director. No documents +will be concealed, altered, or destroyed with the intent to obstruct +a legal investigation or litigation. +\end{document}