• Temporary records
• Permanent records

• Active
• Inactive
• Vital

Active temporary records are used frequently, such as the current year's expense reports or accounts receivable records. These records have no historic value. Store these records in the office only while they are used daily or weekly.

Temporary Records -- Inactive

Non-current temporary records are used infrequently but must be kept for a limited time period (for I.R.S. or other requirements). These records can be weeded out of the "active" office files and stored in a less busy and costly space (e.g. storeroom or warehouse). Label them clearly, indicating their content and when they can be discarded. Appoint a staff member to check the storage area yearly and remove and destroy the records marked for that year.

Temporary Records -- Vital

Vital temporary records are those that are essential for the operation of your congregation. If the records are destroyed or lost, the church would be unable to operate until the records are recovered or recreated. These records should be stored in a location protected from theft, fire, water damage, or any other type of potential disaster.

Permanent Records -- Active

These records contain information of permanent value, but they are also used frequently, such as current minutes or annual reports. A copy of these records may be filed in the current files; the originals should be in an area protected from fire, flood, theft, or any other type of damage.

Permanent Records -- Inactive

These records possess historic or legal value but are not used frequently. They should not be stored in an active area but in an area that encourages long term preservation as much as possible. The Presbyterian Historical Society will hold these records on deposit for congregations (see preservation section).

Permanent Records -- Vital

These records are permanently valuable and are essential for the church to function. They should be stored in an area protected from theft, fire, water or any other potential type of damage. Baptismal records are an example of these types of records. The Presbyterian Historical Society will hold these records on deposit.