[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-160050-105":59,"doc-detail-160050-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","mnpp-record-retention-and-destruction-policy-procedures-guidelines-and-code-part-12","MNPP Record Retention and Destruction - Policy, Procedures, Guidelines and Code - Part 12","","This corporate policy defines how PCA handles club and organizational records across retention and destruction. It assigns custody of club records to the National Secretary and operational responsibility to the Executive Council, with the Executive Director and National Staff implementing it. It specifies retention periods for categories including corporate, financial, federal and state tax, bank, accounts payable, investment, capital property, payroll, personnel, and insurance records. It also mandates secure destruction of confidential information and suspends routine destruction during governmental investigations without written Legal and Executive Council approval.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/mnpp-record-retention-and-destruction-policy-procedures-guidelines-and-code-part-12/160050/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/mnpp-record-retention-and-destruction-policy-procedures-guidelines-and-code-part-12/160050.png","ImageObject",300,407,{"name":92,"@type":93},"Ethan Miller","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-06","2026-08-30",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Who is responsible for keeping PCA club records and directing retention/destruction?","Question",{"text":113,"@type":114},"The National Secretary maintains custody of club records, with retention and destruction responsibility directed by the Executive Council. The Executive Director and National Staff implement the procedures.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How does PCA handle destruction of confidential information?",{"text":118,"@type":114},"Destruction of financial, personnel, membership, or other confidential information must be shredded or otherwise rendered unreadable or electronically unrecoverable.",{"name":120,"@type":111,"acceptedAnswer":121},"When must routine document destruction be suspended?",{"text":122,"@type":114},"If PCA is being investigated by a governmental law enforcement agency, permitted destruction is suspended and routine destruction cannot resume without written approval from PCA Legal Counsel and the Executive Council.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},160050,1788049506,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":34,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":144,"preview_page_count":4},687207017582,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","Version: v2-07.15.2019  \nApproval Date: 06/2520/20  \nSection III Corporate Policy, Procedures, Guidelines and Code  \nPart 12 Record Retention and Destruction  \nPolicy:  \nThe National Secretary shall have custody of or cause to be kept by the Executive Director of the National Office all Club records. Responsibility for retention and destruction of Club records is the responsibility of the Executive Council, who direct the Executive Director and the National Staff.  \nPorsche Club of America, Inc. follows the record/document retention and destruction 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. This applies to all  \nrecord/documents, regardless of physical form, created or received in the conduct of official Club business.  \nDestruction of financial, personnel, membership, or other confidential information will be shredded or otherwise rendered unreadable or electronically unrecoverable.  \nAll permitted document destruction shall be suspended if the PCA were to be investigated by a governmental law enforcement agency, and routine destruction shall not be resumed without the written approval of PCA Legal Counsel and the Executive Council.  \nProcedures:  \nCorporate Records (Maintained by the National Office in accordance with (IAW) National Office Procedures)  \n§ Articles of Incorporation  \n§ Board of Director Meeting Minutes  \n§ Executive Council Meeting Minutes and Resolutions  \n§ Board Policies/Resolutions  \n§ Bylaws  \n§ Region Charter documentation  \n§ Property Records  \n§ Trademark Records  \n§ IRS Determination Letters (Form 1023)  \n§ Tax or employee identification number designation  \n§ Business Contracts (unless contract language dictates otherwise)  \n§ Licenses  \n§ Leases  \n§ Conflict of Interest Disclosure Forms  \n§ Policies and Procedures Manuals  \nPermanent  \nPermanent  \nPermanent  \nPermanent  \nPermanent  \nPermanent  \nPermanent  \nPermanent  \nPermanent  \nPermanent  \nWhile active plus 120 months  \nWhile active plus 95 months While active plus 120 months 95 months  \nMaintain current documents  \n§ Informational Surveys & Support  \n§ National Staff Quarterly reports  \n§ All formal notices or other communication to members  \n§ Names and address of organization's directors and officers  \n§ Biennial report to the Washington, DC mayor  \n95 months  \n95 months  \n95 months Current list Current Copy  \nFinancial Records (Maintained by the National Office IAW Finance Procedures Manual)  \n§ General Financial Ledgers Permanent  \n§ Annual Audits and Financial Statements/filings Permanent  \n§ Audit & Agreed-Upon Procedures Supporting Work papers 95 months  \n§ Journal Entries & Supporting Documents 95 months  \n§ Account Reconciliations 95 months  \n§ Business expense documents 95 months  \n§ Cash Receipts 95 months  \n§ Sales Records (Webstore & Direct Revenue Event Sales) 95 months  \n§ Petty Cash Vouchers 95 months  \n§ Credit Card Receipts & Statements 95 months  \n§ Signature Forms Maintain current forms  \n§ Chart of Accounts Maintain current chart  \nFederal Tax Records (Maintained by the National Office IAW Finance Procedures Manual)  \n§ IRS Form 990 Tax Returns and Support Permanent  \n§ IRS Form 990T Tax Returns and Support Permanent  \nState and Local Tax Records (Maintained by the National Office IAW Finance Procedures Manual)  \n§ State Sales & Use Tax Reports (Includes Excise Reports) 95 months  \nBank Records (Maintained by the National Office IAW Finance Procedures Manual)  \n§ Bank Deposit Records 95 months  \n§ Bank Statements 95 months  \n§ Account & Safe Reconciliations and Support 95 months  \n§ Electronic Fund Transfer Records 95 months  \n§ Cancelled Checks on CD 95 months (electronically only)  \nAccounts Payable Records (Maintained by the National Office IAW Finance Procedures Manual)  \n§ Processed Purchase Orders  \n§ Original Invoices  \n§ Vendor Contracts (after expiration)  \n§ Expense Reimbursement Reports","cbCaiamWbG3TBvkv","https://ap.wps.com/l/cbCaiamWbG3TBvkv","pdf",117339,"English","# Policy\n## Roles and responsibilities\n## Retention and destruction principles\n## Destruction during investigations\n# Procedures\n## Corporate records\n## Financial records\n## Federal tax records\n## State and local tax records\n## Bank records\n## Accounts payable records\n## Investment records\n## Capital property records\n## Payroll and employment tax records\n## Personnel records\n## Corporate insurance records","[{\"question\":\"Who is responsible for keeping PCA club records and directing retention/destruction?\",\"answer\":\"The National Secretary maintains custody of club records, with retention and destruction responsibility directed by the Executive Council. The Executive Director and National Staff implement the procedures.\"},{\"question\":\"How does PCA handle destruction of confidential information?\",\"answer\":\"Destruction of financial, personnel, membership, or other confidential information must be shredded or otherwise rendered unreadable or electronically unrecoverable.\"},{\"question\":\"When must routine document destruction be suspended?\",\"answer\":\"If PCA is being investigated by a governmental law enforcement agency, permitted destruction is suspended and routine destruction cannot resume without written approval from PCA Legal Counsel and the Executive Council.\"}]","MNPP Record Retention and Destruction - Policy, Procedures, Guidelines and Code - Part 12 | PDF",18]