Records Retention & Destruction
1. Purpose
This guidance ensures that Foothills Unitarian retains and securely manages records in accordance with legal, ethical, and operational standards. It supports Board Policy 3.3.8 by safeguarding sensitive information, maintaining accountability, and preserving the institutional memory vital to our mission and continuity.
2. Organizational Guidance
Foothills Unitarian maintains a structured retention and destruction system for financial, administrative, and pastoral records. This ensures appropriate access, compliance, and care throughout the lifecycle of church documentation.
Retention Schedule
Records are kept for the minimum duration required to fulfill regulatory, legal, operational, and historical needs.
| Record Type | Minimum Retention Period |
|---|---|
| Financial records (e.g., audits, budgets) | 7 years |
| Payroll and employment tax records | 7 years |
| Donor and pledge records | 7 years after last activity |
| Contracts and legal agreements | 7 years after expiration |
| Insurance policies and claims | 7 years after expiration or resolution |
| Board minutes, policies, bylaws | Permanent |
| Staff and volunteer background checks | Duration of service + 3 years |
| Building maintenance | 10 years |
| Architectural Drawings and Construction | Permanent |
| Endowment and capital campaign records | Permanent |
| In-kind donation records | 3 years after receipt or disposition |
| Program and event registrations | 2 years |
| Internal communications (email, memos) | Reviewed annually; retained as needed |
| Pastoral care or sensitive notes | As needed per confidentiality/ethical guidelines |
Secure Storage
-
Digital records are maintained in secure, access-restricted platforms (e.g., QuickBooks Online, Church Center, Google Drive).
-
Physical records are kept in locked file cabinets or designated archive areas within the building.
-
Access is granted only to appropriate staff based on their role.
Authorized Destruction
-
Records exceeding their retention timeline are destroyed annually by designated staff.
-
Destruction must be secure:
-
Shredding for physical records
-
Permanent deletion from cloud platforms
-
-
Exceptions: Records under legal hold or investigation may not be destroyed, even if they have passed their retention period.
-
Board Policy 3.3.8 – Financial Transparency and Reporting