diff --git a/Document-Retention/Conservancy-Document-Retention-Policy.txt b/Document-Retention/Conservancy-Document-Retention-Policy.txt new file mode 100644 index 0000000000000000000000000000000000000000..fc6bf0ab8f5ac69262b6c221fc7ce9913bcf4fab --- /dev/null +++ b/Document-Retention/Conservancy-Document-Retention-Policy.txt @@ -0,0 +1,226 @@ +Software Freedom Conservancy Document Retention Policy + +1 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. + +2 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. + +3 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 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 stores all e-mails are stored on a separate e-mail + server + +• 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 + +• Board meeting minutes + +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 + +• Documents concerning payroll, expenses, proof of donor + contributions + +• Documented accounting procedures + +5.3 Financial Records + +In general, Conservancy's financial records should be kept for at +least seven years. These records include: + +• Accounts payable ledgers and schedules + +• Accounts receivable ledgers and schedules + +• Bank reconciliations, bank statements, deposit slips and checks + (except for as stated below) + +• Donation records + +• Expense reimbursement requests and supporting receipts and + documentation + +Certain important financial records are to be kept permanently. +These records include: + +• Checks and/or proofs of payment for expenditures over + US$100,000 + +5.4 Employment/Personnel Records + +All employment and personnel records should be kept for at least +seven years, with the following exceptions: + +• IRS Form 990 and related schedules: at least seven years from + the date of filing the applicable return + +• Financial audit letter and supporting documents: at least seven + years from the date of filing the applicable return + +• Employment applications and related documents (including + correspondence and CVs from prospective candidates): at least + three years + +• Employee offer letters, and confirmations of acceptance: kept + permanently + +5.5 Other Corporate Records + +Other corporate records shall be kept according to the schedule +below: + +• 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 + +• Correspondence from Member Project liaisons re: Member Project + matters, including disbursement requests: at least seven 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 +Conservancy blogs, press releases and + +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 + contributions + +• Documented accounting procedures + +5.10 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. + +5.11 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. + +5.12 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. + +6 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. +