Appendix A

The Record Retention Schedule is organized as follows:

1. Accounting and Finance
2. Contracts
3. Corporate Records
4. Electronic Documents
5. Payroll Documents
6. Personnel Records
7. Property Records
8. Tax Records
9. Contribution Records

1. Accounting and Finance

Record Type	Retention Period
Accounts payable and accounts receivable ledgers and schedules	7 years
Annual audit reports and financial statements	Permanent
Annual audit records, including work papers and other documents that relate to the audit	7 years after completion of audit
Bank statements and canceled checks	7 years
Credit card numbers	Full credit card numbers should not be retained any longer than the business needs and merchant account agreement dictate.
Employee expense reports	7 years
General ledgers	Permanent
Notes receivable ledgers and schedules	7 years
Investment records	7 years after sale of investment

2. Contracts

Record Type	Retention Period
Contracts and related correspondence (including any proposal that resulted in the contract and all other supportive documentation)	7 years after expiration or termination

3. Corporate Records

Record Type	Retention Period
Corporate records (minute books, signed minutes of the board and all committees, corporate seals, articles of incorporation, bylaws, and other corporate records)	Permanent
Licenses and permits	Permanent

4. Electronic Documents

Record Type	Retention Period
All e-mail from internal or external sources	12 months

5. Payroll Documents

At the time of printing this policy, Camp Agape has no pay-rolled employees. In the event Camp Agape adds pay-rolled employees in the future, the following policy will be adhered to.

Record Type	Retention Period
Employee deduction authorizations	4 years after termination
Payroll deductions	Termination + 7 years
W-2 and W-4 forms	Termination + 7 years
Garnishments, assignments, attachments	Termination + 7 years
Payroll registers (gross and net)	7 years
Time cards/sheets	2 years
Unclaimed wage records	6 years

6. Personnel Records

Record Type	Retention Period
Commissions/bonuses/incentives	7 years
EEO-1 / EEO-2 employer information reports	2 years after superseded or filing (whichever is longer)
Employee earnings records	Separation + 7 years
Employee handbooks	1 copy kept permanently
Employee personnel records (including individual attendance records, application forms, job or status change records, performance evaluations, termination papers, withholding information, garnishments, test results, training and qualification records)	6 years after separation
Employment contracts — individual	7 years after separation
Employment records — correspondence with employment agencies and advertisements for job openings	3 years from date of hiring decision
Employment records — all non-hired applicants (including all applications and résumés, whether solicited or unsolicited, results of post-offer/pre-employment physicals, results of background investigations, if any, and related correspondence)	2–4 years (4 years if the file contains any correspondence which might be construed as an offer)
Job descriptions	3 years after superseded
Personnel count records	3 years
Forms I-9	3 years after hiring, or 1 year after separation if later

7. Property Records

Record Type	Retention Period
Correspondence, property deeds, assessments, licenses, rights-of-way	Permanent
Property insurance policies	Permanent

8. Tax Records

Record Type	Retention Period
Tax-exempt documents and related correspondence	Permanent
IRS rulings	Permanent
Excise tax records	7 years
Payroll tax records	7 years
Tax bills, receipts, statements	7 years
Tax returns — income, franchise, property	Permanent
Tax work paper packages — originals	7 years
Sales/use tax records	7 years
Annual information returns — federal and state	Permanent
IRS or other government audit records	Permanent

9. Contribution Records

Record Type	Retention Period
Records of contributions	7 years
Documents evidencing terms, conditions or restrictions on gifts	7 years after funds are expended

Download the Appendix A PDF