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How long must records be maintained?

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How long must records be maintained?

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WIBC/ABC/YABA do not have any rule regarding how long the secretarys records should be kept. However, it is suggested minutes be retained indefinitely. Recap sheets can be destroyed after the season has been completed and all records have been finalized. Final average sheets should be retained for a period of three years. As to the treasurers records, Rule 102f(7) requires all financial records, whether in the possession of the former officer or newly elected officer, be retained for at least 120 days following the completion of the schedule.

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Every corporation must maintain books and records that substantiate the information reported on its Ohio corporation franchise tax report.

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