#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 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 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 IRS Form 1023 - which is also to be made 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 In general, Conservancy's financial records should be kept for at least seven years. These records include: \end_layout \begin_layout Itemize Accounts payable ledgers and schedules \end_layout \begin_layout Itemize Accounts receivable ledgers and schedules \end_layout \begin_layout Itemize Bank reconciliations, bank statements, deposit slips and checks (except for as stated below) \end_layout \begin_layout Itemize Donation records \end_layout \begin_layout Itemize Expense reimbursement requests and supporting receipts and documentation \end_layout \begin_layout Standard Certain important financial records are to be kept permanently. These records include: \end_layout \begin_layout Itemize Checks and/or proofs of payment for expenditures over US$100,000 \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 Itemize Employment applications and related documents (including correspondence and CVs from prospective candidates): at least three years \end_layout \begin_layout Itemize Employee offer letters, and confirmations of acceptance: kept permanently \end_layout \begin_layout Subsection Other Corporate Records \end_layout \begin_layout Standard Other corporate records shall be kept according to the schedule below: \end_layout \begin_layout Itemize Insurance policies (both current and expired), claims, and related reports: retained permanently \end_layout \begin_layout Itemize Press releases: retained permanently \end_layout \begin_layout Itemize Trademark and copyright applications and registration materials: retained permanently \end_layout \begin_layout Itemize Executed fiscal sponsorship agreements: retained permanently \end_layout \begin_layout Itemize Internal strategic documents: at least three years \end_layout \begin_layout Itemize Correspondence from Member Project liaisons re: Member Project matters, including disbursement requests: at least seven years \end_layout \begin_layout Subsection Correspondence \end_layout \begin_layout Itemize Except as classified above, letters received in hard copy shall be kept for at least one year. \end_layout \begin_layout Itemize 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 \begin_inset Quotes eld \end_inset compliance@sfconservancy.org \begin_inset Quotes erd \end_inset account, which shall be archived for at least seven years. \end_layout \begin_layout Subsection Reports from Projects \end_layout \begin_layout Subsection Blogs and Press Releases \end_layout \begin_layout Standard Conservancy should retain permanent copies of all official Conservancy blogs, press releases and \end_layout \begin_layout Subsection Contracts \end_layout \begin_layout Standard 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: \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 Software Development Contract Deliverables \end_layout \begin_layout Standard 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. \end_layout \begin_layout Subsection Presentations \end_layout \begin_layout Standard 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. \end_layout \begin_layout Subsection Drafts \end_layout \begin_layout Standard 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. \end_layout \begin_layout Section Destruction of Documents \end_layout \begin_layout Standard 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. \end_layout \begin_layout Standard 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 are to be concealed, altered, or destroyed with the intent to obstruct a legal investigation or litigation. \end_layout \end_body \end_document