Document Retention and Destruction Policy

1. Purpose

1.1This policy sets out how the institution keeps and disposes of its records, so that it retains what the law and good governance require, and disposes of the rest securely and on a schedule rather than at anyone's discretion.

2. Retention schedule

• Articles of incorporation, bylaws, IRS determination letter, and board minutes: permanently
• Annual information returns and supporting tax records: permanently
• Financial statements, general ledger and audit records: permanently
• Grant agreements and the published record of Perrin Giving grants: permanently
• Donor records and gift acknowledgements: at least seven years
• Contracts and agreements: seven years after expiry
• Employment and payroll records: seven years after the end of employment
• Routine correspondence and operational records: three years

3. Published research and the archive

3.1Everything the institution has published is retained permanently. The record of Perrin & Fidutam, including its articles, programmes and the compendium, is preserved as published under the Archive and Records Policy at /archive-policy.

4. Electronic records

4.1Electronic records are subject to the same schedule as paper ones, and are stored with access controls and backups appropriate to their sensitivity.

5. Destruction

5.1Records that have passed their retention period are destroyed securely: paper by shredding, electronic records by deletion from all systems and backups within the backup cycle. Records containing personal data are destroyed in line with the Data Protection Summary.

6. Legal holds

6.1When the institution becomes aware of an investigation, audit or legal proceeding, or reasonably anticipates one, all destruction of relevant records stops immediately and does not resume until the officers confirm in writing that the matter has concluded. Destroying, altering or concealing records relevant to an investigation is prohibited and is a breach of the Code of Conduct.