What are the retention periods for the documents of an association?
Verified 21 February 2023 - Directorate for Legal and Administrative Information (Prime Minister)
An association must keep certain documents to prove the existence of a right or obligation. Retention periods vary depending on the nature of the documents. The list below is not exhaustive: depending on the situation, other documents may need to be kept.
The documents concerning the creation of the association are as follows:
- Declaration of the Association (copy of file filed in prefecture)
- Statement receipt
- Copy of the application for inclusion in the register of company associations and foundations (JOAFE)
- Excerpt from the JOAFE in which the statement was published (publication witness)
- Statutes modified in chronological order
- Rules of Procedure modified in chronological order
They must be kept for the entire duration of the association.
However, it is advisable to keep them unlimited.
Member information (surname, first names, address, etc.) cannot be retained after their resignation or cancelation from office.
However, they may be retained by express agreement (i.e. by apparent expression of will, either in writing or before witnesses, etc.).
The documents relating to the operation of the association are as follows:
- Summons of the General Meeting
- Sign-in sheets, credentials
- Minutes of meetings
- Activity report
- Reports of the External Auditor
They are to be kept at least 5 years.
The financial documents are as follows:
- Annual accounts
- Books and records
- Supporting documents
They have to be kept at least 10 years .
Documents to justify what the association owes or does not owe to the tax services must be kept at least 6 years.
The same is true of double receipts for donations given to donors for tax cuts.
Document Type | Shelf life |
|---|---|
Pay stub (double paper or electronic) | 5 years |
Single register of staff | 5 years from the employee's departure |
Document concerning employment contracts, wages, bonuses, allowances, balances of any account, pension schemes... | 5 years |
Document on payroll taxes and payroll tax | 3 years |
Accounting for employees' hours, stand-by time and their compensation | 1 year |
Accident at work Statement from CPAM: titleContent | 5 years |
Document Type | Shelf life |
|---|---|
Titles of ownership and instruments of sale | The lifetime of the association. It is advisable to keep them unlimited. |
Lease agreements, inventory, rent receipts | Contract duration + 5 years |
Insurance contract | Contract duration + 2 years |
Gas and electricity bills | 2 years |
Water Invoices |
|
Telephony (fixed and mobile) and internet bills | 1 year |
The law does not require associations to keep their records in municipal or departmental archives.
The associations may propose to the municipal or departmental archives the documents which they consider to present a historical interest.
The municipal archives collect and store documents produced or received by municipal services and establishments and documents of private origin concerning the city concerned.
The departmental archives collect and store documents produced by the public services located in the department and private documents relevant to local history.
Document Type | Shelf life |
|---|---|
Documents relating to the creation of the association | Unlimited |
Documents relating to the operation of the association | At least 5 years |
Financial Documents | At least 10 years |
Tax Documents | At least 6 years |
Documents about the people of the association | Variable (between 1 and 5 years) |
Documents relating to the association's premises | Variable (between 1 year and unlimited) |
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