This Document Retention and Destruction Policy template is intended to help your nonprofit organization ensure compliance with the Sarbanes-Oxley Act and other applicable record-keeping laws, and to avoid inadvertent destruction of important organizational records. Unlike many other document retention and destruction policies (sometimes called “record retention policies”) that specify difficult-to-track holding periods (3 years, 7 years, 10 years, etc.) for specific categories of documents, this template uses a more flexible approach that aims to minimize administrative and operational burdens while addressing key compliance issues.