The Societies Act requires all Yukon non-profits keep what are called “official records” and to make some or all these records available to directors, members of the society, and members of the public. Official records a non-profit must keep, either in digital or paper format, are outlined in sections 22(1) and 22(2) of the Societies Act. These records are ones about governance, members, directors, and finances of the non-profit:
| Governance | Members | Directors | Finances |
| Certificate of Incorporation | Register of Members | Register of Directors | Financial Statements |
| Constitution | General Meetings of members - AGM/SGM- minutes | Consents to act as Directors | Accounting records |
| Bylaws | Board Meeting minutes | Accountant’s Reports (if required) | |
| Statement of Directors and Registered Office | Conflict of interest disclosures | ||
| Court Orders | Resignations |
The best practice is to keep all records in one format, either digital or paper, and to have at least one backup. For example, paper files (printouts) provide a backup for digital (computer) records. A further, best practice is for non-profits to have a designated folder in which to keep all its official records.