Records Title/Description

Retention Recommendation

PARISH RECORDS

SACRAMENTAL RECORDS:

Annulment Case Files (correspondence, transcripts of testimony, affidavits, sacramental and legal documents, notes, evaluations, etc.

Retain 40 years then destroy.

Administrative value ceases.

Baptism Register

Permanent.  Cannon 877

Sacramental. Historical.

Confirmation Register

Permanent.  Cannon 895

Sacramental. Historical.

Death Register

Permanent.  Sacramental. Historical.

Dispensation

Retain with Marriage Case Files

Administrative

First Communion Register

Permanent.  Sacramental. Historical.

Marriage Case Files (memoranda, notes, letters, marriage data sheets, etc.

Retain 70 years then destroy.

Administrative value ceases

Marriage Register

Permanent. Canon 1121.

Sacramental. Historical

Professions of Faith

Permanent. Sacramental. Historical

Record of Anointings

Permanent. Sacramental. Historical

ADMINISTRATIVE RECORDS:

Announcement Book (daily or weekly record of parish activities

Permanent. Historical

Annual Report of the Parish

Permanent. Administrative. Historical.

Annual Reports to the Chancery.

Permanent. Administrative. Historical.

Appointments File (documents concerning appointment of pastors

Permanent. Administrative. Historical.

Articles of Incorporation (of the church corporation, parish organizations, etc

Permanent. Administrative. Historical.

Census Records (registrations cards)

Permanent. Administrative. Historical.

Communications from the Bishop (“Folia Cleri,” Clergy Communicator

Permanent. Canon 535. Administrative. Historical.

Confraternity of Christian Doctrine Minutes

Permanent. Administrative. Historical.

Constitution and By-Laws (for all parish organizations.

Permanent. Administrative. Historical.

Correspondence – Official (concerning parish policy, administration, diocesan directives, etc.

Permanent. Administrative. Historical.

Correspondence – Routine

Annual review. Administrative value ceases

Election Ballots

Retain one year after election then destroy. Administrative value ceases

Finance Committee Minutes

Permanent. Canon 537. Administrative. Historical

History file (historical sketches, notes, correspondence, newspaper clippings, photographs, etc. relating to parish history)

Permanent. Historical.  If not available, administrator should create and maintain a parish history file.

Lector’s notes

Retain until superseded. Administrative value ceases.

Liturgical Ministers Schedules (ushers, altar servers, lectors, commentators, Eucharistic ministers, musicians)

Retain until superseded. Administrative value ceases.

Mass Record (record of daily mass requests and intentions, offerings, etc.

Retain until superseded. Administrative value ceases.

Parish Council Minutes

Permanent. Canon 536. Administrative. Historical.

Parish Organizations Records (minutes, correspondence, rosters, reports, publications, etc. of the Holy Name Society, Ladies Altar Society, Legion of Mary, Verein, etc.

Permanent. Historical.

Pastor’s and Associate Pastor’s Personal Papers (correspondence, notes, diaries, sermons, photographs, etc.)

Permanent. Historical.

Photographs (those relating to parish history, property, clergy, parishioners)

Permanent. Historical.

Records disposal Authorization Forms

Permanent.  Administrative

Records Retention Schedules

Retain until superseded  then destroy, Administrative value ceases.

Religious Education Reports (to the Diocesan Office of Religious Education)

Permanent. Administrative. Historical.

Roster of Parishioners

Permanent. Administrative. Historical.

Scrapbooks (newspaper clippings, letters, photographs, programs, etc.)

Permanent. Historical.

Subject Files (correspondence, memoranda, rules and regulations, schedules, etc.)

Annual review. Administrative value ceases.

PERSONNEL RECORDS

Employment Contracts (office and pastoral staff)

Retain five years after termination of employee  then destroy.  Administrative value ceases.

Job Descriptions

Retain until superseded.  Administrative value ceases.

Payroll Journal

Retain 50 years  then destroy. Administrative value ceases.

Personnel Files (applications, resumes, memoranda, evaluations, contracts, etc.

Retain 10 years after termination of employee  then destroy. Administrative value ceases (29 CFR 1602.31)

Social Security Withholding Record

Retain four years then destroy.  Administrative value ceases.  (26 CFR 31.6001-1 to 31.6001.5)

Time Cards

Retain two years then destroy. Administrative value ceases.

Vacation and Sick Leave Forms

Retain four years then destroy. Administrative value ceases. (26 CFR 31.6001-1 to 31.6001.5)

Medical files (closed)

Retain four years then destroy. Administrative value ceases. (26 CFR 31.6001-1 to 31.6001.5)

W-2, W-3, W-4 Forms

Retain four years then destroy.  Administrative value ceases. (26 CFR 31.6001-1 to 31.6001.5)

FINANCIAL RECORDS

Audit Reports (if available)

Permanent. Fiscal. Historical.

Bank Deposit Register

Retain five years then destroy. Fiscal value ceases

Bank Deposit Slips

Retain five years then destroy.  Fiscal value ceases.

Bank Statements

Retain five years then destroy.  Fiscal value ceases.

Building Fund Account Book

Permanent.  Historical.

Canceled Check and Check Stubs (all accounts)

Retain five years then destroy.  Fiscal value ceases.

Cash Book (daily record of receipts and disbursements)

Retain five years then destroy.  Fiscal value ceases.

Charitable Gaming – General Accounting Records (bank statements, tax returns, ledgers, deposit slips, cancelled checks and check stubs, etc.

Retain three years then destroy. Fiscal value ceases (NDAC 10-04-07-02

Charitable Gaming – Specific Records:

BINGO: Records of attendance; amounts wagered; total prizes, cash and non cash awarded; copy of the game schedule and prizes, and number of prices of cards sold by type

RAFFLES:  Record of the number of tickets sold, sample of the tickets and stubs of all tickets sold.

PULL TABS, JAR TICKETS, PUNCHBOARDS:  The flare for each deal or punchboard (with the state gaming stamp affixed) and all opened winning tickets and all unopened and unsold tickets.

SPORTS POOLS:  The completed, sold board indicating the winning squares.

TWENTY-ONE:  Individual records to reflect daily win and loss results for each table.

Retain two years then destroy.  Fiscal value ceases.

NDAC 10-04-07-03

Charitable Gaming Permits

Retain until superseded then destroy.  Administrative value ceases.

Check Register (all accounts)

Retain five years then destroy.  Fiscal value ceases.

Contributions Record (collections, donations)

Retain seven years then destroy.  Fiscal value ceases.

26 CFR 301.65511 (d)-1. (Records should be retained permanently if other records identifying parishioners, e.g. census record, are not available for permanent retention)

Correspondence concerning payments and receipts

Retain five years then destroy.  Fiscal value ceases

Expansion Fund Prospect Book (record of prospective donors to the expansion and fund.

Retain until superseded. Fiscal administrative value ceases.

Financial Statements

Permanent. Fiscal. Historical.

General Ledger

Permanent. Fiscal. Historical.

Grade and High School Collection Register

Retain seven years then destroy. Fiscal value ceases. 26 CFR 301.6511 (d)-1.

Loan Files (mortgages, receipts, correspondence, payment schedules, etc.)

Retain five years after payment of loan, then destroy. Fiscal value ceases.

Paid bills

Retain five years then destroy.  Fiscal value ceases.

Personal and Corporate Income Tax Records (tax forms, letters, manuals, etc.

Retain seven years then destroy.   Fiscal value ceases.

26 DFR 305.6511 (d)-1.

Pew Rent Record Book (record of contribution)

Retain seven years then destroy.  Fiscal value ceases.

26 CFR 301.65511 (d)-1. (Records should be retained permanently if other records identifying parishioners, e.g. census record, are not available for permanent retention)

Receipts

Retain five years, then destroy. Fiscal value ceases.

Special Collections Record

Retain seven years then destroy. Fiscal value ceases.

26 CFR 301.65511 (d)-1.

Tax Exemption Records (certificates, correspondence)

Permanent.  NO Constitution.  Article X, Sec. 5; NDCC 57-02-08. Fiscal.

Treasurer’s Account Book (record on contributions

Retain seven years then destroy.  Fiscal value ceases.

26 CFR 301.65511 (d)-1. (Records should be retained permanently if other records identifying parishioners, e.g. census record, are not available for permanent retention)

Trust Fund/Estate Contributions/Pious Foundations Records (copies of probate records, agreements, correspondence, financial records)

Permanent. Canon 1306. Fiscal

PROPERTY RECORDS:

Architectural Drawings and Specifications

Permanent. Administrative. Historical

Construction Files (contracts, correspondence, specifications, architectural drawings, etc. for construction of the church, rectory, convent, school and other buildings)

Permanent. Administrative. Historical.

Deeds Files (including abstracts and other documents)

Permanent. Administrative, Legal. Historical

Equipment Files (catalogs, instructions, warranties, maintenance manuals, inspection certificates)

Retain until superseded. Administrative value ceases.

Insurance Records (policies, correspondence, claims)

Retain until superseded then destroy. Legal and administrative value ceases.

Property Appraisals

Permanent. Historical

Property Inventories

Retain until superseded. Administrative value ceases.

CEMETERY RECORDS:

Account Cards (record of lot ownership and payments)

Permanent. Administrative

Annual Report

Permanent. Administrative. Historical

Bank Statements

Retain five years then destroy. Fiscal value ceases

Board of Trustees Minutes

Permanent. Administrative. Historical.

Burial Cards (record of interments, including name, date of burial, name of Funeral director, lot number and place of death; arranged alphabetically.

Permanent. Administrative. Historical. NDCC 23-06-10.

Burial Log (director’s unofficial record of burials)

Retain until superseded then destroy. Administrative value ceases.

Burial Record (record of interments, including name, date of burial, name of funeral director, lot number and place of death; arranged chronologically)

Permanent. Administrative. Historical.  NDCC 23-06-10.

Canceled Checks and Check Stubs

Retain five years  then destroy. Fiscal value ceases.

Check Register

Retain five years  then destroy. Fiscal value ceases.

Contracts/Agreements (documents transfer of ownership of lots)

Permanent. Administrative

Correspondence – Official

Permanent. Administrative.

Correspondence – Routine

Annual review. Administrative value ceases.

Deposit Slips

Retain five years then destroy. Fiscal value ceases.

General Ledger (record of receipts and disbursements for lot payments, fees, salaries, equipment, etc.)

Retain five years then destroy. Fiscal value ceases.

Insurance Records (policies, claims, correspondence)

Retain until superseded then destroy. Administrative value ceases.

Lot Cards (numerical listing of lot owners and interments)

Permanent. Administrative.

Lot Maps

Permanent. Administrative. Historical. 

NOCC 23-06-10.

Quarterly Reports

Retain one year then destroy. Administrative value ceases. Retain permanently if an annual report is not prepared.

Paid Bills

Retain five years then destroy. Fiscal value ceases.

Receipts

Retain five years then destroy. Fiscal value ceases.

Rules and Regulations

Permanent. Administrative. Historical.

RELIGIOUS EDUCATION RECORDS:

Annual Report

Permanent. Administrative

Business File (paid bills, vouchers, canceled checks, receipts, etc.

Retain five years then destroy.  Administrative value ceases

Class Lists

Retain until superseded. Administrative value ceases.

Collection Record (contributions)

Retain seven years then destroy.  Fiscal value ceases.

26 CFR 301.6511(d)-1.

Family Record (provides names of parents, names and number of children, parish, sacramental history, etc.)

Retain until superseded then destroy.  Administrative value ceases.

Instructional Equipment File

Retain until superseded then destroy. Administrative value ceases.

Registration Forms

Retain one year then destroy.  Administrative value ceases.

Religious Education Files (lesson plans, catalogs, instructional material, etc.)

Annual review.  Administrative value ceases.

Schedules (classes, teachers)

Retain until superseded.  Administrative value ceases.