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Retention Requirements for Common Types of Records Temporary records are usually kept for 7 years. If you are uncertain how long to keep records, consult your auditor, accountant, legal advisor, or contact the staff of the Society. Some retention requirements vary from state to state. Types Retention Period Minutes permanent Annual reports permanent Reports permanent Bylaws/charters permanent Incorporation records permanent Annual budgets permanent Annual audits permanent Financial ledgers of final entry permanent Subject correspondence permanent Manuals/handbooks permanent Newspapers/newsletters permanent Brochures/promotional material (1 copy) permanent Photographs permanent Property records 20 years after sale Wills, bequests permanent Legal/judicial cases permanent Records of dissolved congregations: Minutes, registers, charters, articles of incorporation, property records permanent Loan agreements satisfaction + 20 years Contracts active + 3 years Personnel records/employee records employment FICA / W2 records 7 years Accounts payable invoices 3 years Accounts payable 7 years Accounts receivable records 3 years Bank deposit slips 3 years Bank statements 7 years Canceled checks 7 years Cash receipt records 3 years Data for updating mailing lists 1 year Mailing lists active Periodic financial statements 2 years Expense reports 7 years General/routine correspondence (acknowledgments, requests, travel arrangements, etc.) 3 years Invitations 1 year Petty cash records 7 years Reciepts of purchases 7 years Meeting notices 1 year Travel plans/arrangements 1 year Resource files active Records Retention

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