The following suggested retention period (permanently) is based on legal requirements as well as practical considerations:
- Accident reports and claims
- Annual budgets
- Annual report
- Audit reports
- Bank statements
- Baptismal records
- Board minutes
- By-Laws/charters
- Cancelled checks for important items
- Capital stock and bond records
- Cemetery records
- Chart of accounts
- Church bulletin (historical copy)
- Constitution
- Contracts and leases (current)
- Construction records
- Correspondence of a legal nature and other important matters
- Deeds, mortgages, and bills of sale
- Employee’s personnel file (application, interview form/notes, references, background checks)
- Employer identification numbers (Federal and state)
- Financial and employee benefit policies
- Financial reviews
- Financial statements (end of year, other months optional)
- Fixed asset purchases
- Funeral records
- General ledger books
- Government correspondence
- Handbooks
- Incorporation records
- Inherited property valuations
- Insurance records, claims, and policies
- Journals
- Marriage records
- Minutes
- Mortgages
- Non-profit status determination letter 501(c)(3)
- Patents
- Photographs
- Property records
- Retirement plan document 403(b)
- Trade mark registrations
Related Posts:
How Long Should We Keep Church Records-Summary
Church Records Retention: Keep These 1-3 Years
