The Connecticut Humane Society sets guidelines on the retention of records which are designed to ensure compliance with federal and state laws and regulations, to eliminate accidental or innocent destruction of records and to facilitate Society operations by promoting efficiency and freeing up valuable storage space.

The retention period starts from the date of the submission of the final expenditure report or, for grants and other agreements that are renewed annually, from the date of the submission of the annual financial status report.

The Society follows the document retention procedures outlined below. Documents that are not listed, but are substantially similar to those listed in the schedule will be retained for the appropriate length of time.

Corporate Records

Annual Reports to Secretary of State/Attorney GeneralPermanent
Articles of IncorporationPermanant
Board Meetings and Board Committee MinutesPermanent
Board Policies/ResolutionsPermanent
Construction DocumentsPermanent
Fixed Asset RecordsPermanent
IRS Application for Tax-Exempt Status (Form 1023)Permanent
IRS Determination LetterPermanent
State Sales Tax Exemption LetterPermanent
Contracts (after expiration)7 years
Correspondence (general)3 years

Accounting and Corporate Tax Records

Annual Audits and Financial StatementsPermanent
Depreciation SchedulesPermanant
General LedgersPermanent
IRS 990 Tax ReturnsPermanent
Business Expense Records7 years
IRS 1099s7 years
Journal Entries7 years
Invoices7 years
Sales Records (box office, concessions, gift shop)5 years
Petty Cash Vouchers3 years
Cash Receipts3 years
Credit Card Receipts3 years

Bank Records

Check RegistersPermanent
Bank Deposit Slips7 years
Bank Statements and Reconciliation7 years
Electronic Fund Transfer Documents7 years

Employee Records

Employment and Termination AgreementsPermanent
Retirement and Pension Plan DocumentsPermanent
Records Relating to Promotion, Demotion or Discharge7 years after termination
Accident Reports and Workers Compensation Records5 years
Salary Schedules5 years
Employment Applications3 years
I-9 Forms3 years after termination
Timecards2 years

Donor Records

Donor Records and Acknowledgement Letters7 years
Grant Applications and Contracts5 years after completion

Legal, Insurance and Safety Records

Copyright RegistrationsPermanant
Environmental StudiesPermanent
Insurance PoliciesPermanent
Real Estate DocumentsPermanent
Stock and Bond RecordsPermanent
Trademark RegistrationsPermanent
Leases6 years after expiration
OSHA Documents5 years
General Contracts3 years after termination

Electronic documents will be retained as if they were paper documents.  Therefore, any electronic files, including records of donations made online, that fall into one of the document types on the above schedule will be maintained for the appropriate amount of time.  If a user has sufficient reason to keep an email message, the message should be moved to an “archive” computer file folder.

The Chief Financial Officer is responsible for the ongoing process of identifying its records, which have met the required retention period and overseeing their destruction.  Destruction of financial and personnel-related documents will be accomplished by shredding.

Document destruction will be suspended immediately, upon any indication of an official investigation or when a lawsuit is filed or appears imminent.  Destruction will be reinstated upon conclusion of the investigation.