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Books & Records

From a very practical perspective, keeping good books and records can ease the job of external auditors and help your organization operate more efficiently. A Canada Revenue Agency (CRA) audit can be much more pleasant if you aren't scrambling to find backup documents.

From a legal perspective, keeping governing documents and minutes of board meetings in good order is an absolute must. Charities should be aware that there are different retention periods for different types of records. Privacy legislation is another factor to consider—appropriate safeguards must be in place to protect the personal information that may be listed in an organization’s books and records.

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