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What record retention schedules should non profits be following? Are
there any guidelines specifically for non profits or do they follow the
same regulations as governmental agencies?
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Lisa,
Generally speaking, all of the regulations that for-profit entities follow
need to be followed by non-profits: ERISA, HIPAA, Equal Pay Act, etc.,
etc., The state in which you operate may have its own regs on lobbying
records and charitable organization reporting. Your tax situation will be
different, and the IRS does have publications specific to non-profits that
are easy to find on a web search.
The point is, you have to do your records inventory and legal research the
same as any other entity. There is no universal "Non-Profit Records
Retention Schedule."
The advantage that you have is that many non-profits are public entities
in some form and so are more likely to post their retention schedules
on-line, so you can find some examples.
Good luck,
Gary Link
Pittsburgh, PA
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