CT Humane Society Record Retention Policy

The Connecticut Humane Society sets guidelines on the retention of records which are designed to ensure compliance with federal and state laws and regulations, to eliminate accidental or innocent destruction of records and to facilitate Society operations by promoting efficiency and freeing up valuable storage space.

The retention period starts from the date of the submission of the final expenditure report or, for grants and other agreements that are renewed annually, from the date of the submission of the annual financial status report.

The Society follows the document retention procedures outlined below.  Documents that are not listed, but are substantially similar to those listed in the schedule will be retained for the appropriate length of time.

Corporate Records
Annual Reports to Secretary of State/Attorney General Permanent
Articles of Incorporation Permanent
Board Meetings and Board Committee Minutes Permanent
Board Policies/Resolutions Permanent
By-laws Permanent
Construction Documents Permanent
Fixed Asset Records Permanent
IRS Application for Tax-Exempt Status (Form 1023) Permanent
IRS Determination Letter Permanent
State Sales Tax Exemption Letter Permanent
Contracts (after expiration) 7 years
Correspondence (general) 3 years
Accounting and Corporate Tax Records
Annual Audits and Financial Statements Permanent
Depreciation Schedules Permanent
General Ledgers Permanent
IRS 990 Tax Returns Permanent
Business Expense Records 7 years
IRS 1099s 7 years
Journal Entries 7 years
Invoices 7 years
Sales Records (box office, concessions, gift shop) 5 years
Petty Cash Vouchers 3 years
Cash Receipts 3 years
Credit Card Receipts 3 years
Bank Records
Check Registers Permanent
Bank Deposit Slips 7 years
Bank Statements and Reconciliation 7 years
Electronic Fund Transfer Documents 7 years
Employee Records
Employment and Termination Agreements Permanent
Retirement and Pension Plan Documents Permanent
Records Relating to Promotion, Demotion or Discharge 7 yrs. after termination
Accident Reports and Workers Compensation Records 5 years
Salary Schedules 5 years
Employment Applications 3 years
I-9 Forms 3 yrs. after termination
Timecards 2 years
Donor Records and Acknowledgment Letters 7 years
Grant Applications and Contracts 5 yrs. after completion
Legal, Insurance and Safety Records
Appraisals Permanent
Copyright Registrations Permanent
Environmental Studies Permanent
Insurance Policies Permanent
Real Estate Documents Permanent
Stock and Bond Records Permanent
Trademark Registrations Permanent
Leases 6 yrs. after expiration
OSHA Documents 5 years
General Contracts 3 yrs. after termination

Electronic documents will be retained as if they were paper documents.  Therefore, any electronic files, including records of donations made online, that fall into one of the document types on the above schedule will be maintained for the appropriate amount of time.  If a user has sufficient reason to keep an email message, the message should be moved to an “archive” computer file folder. 

The Chief Financial Officer is responsible for the ongoing process of identifying its records, which have met the required retention period and overseeing their destruction.  Destruction of financial and personnel-related documents will be accomplished by shredding.

Document destruction will be suspended immediately, upon any indication of an official investigation or when a lawsuit is filed or appears imminent.  Destruction will be reinstated upon conclusion of the investigation.


CT Humane Society Record Retention Policy

Connecticut Humane Society

701 Russell Road, Newington, CT 06111
800-452-0114 | FAX 860-665-1478   info@cthumane.org 
The Connecticut Humane Society is a 501(c)(3)
non-profit organization. EIN: 06-0667605
Copyright 2013 Connecticut Humane Society

Copyright 2013 Connecticut Humane Society