When storing paintings, I normally hinge-tape them to foam board - just regular foam board, which seems to work just fine. in fact, I've never used (or even seen) acid-free foam board. I put a piece of tracing paper vs glassine over the painting for protection. This would be the only barrier you would need to keep your painting from smudging. Then, placing another piece of foam board over the front is a good way to create a more durable protective sandwich. Usually I skip the foam board over the top unless I feel that I have a real masterpiece on my hands! Then, if I frame them, I either leave them hinge-taped to the foam board, which serves well as a backing board, or I use a different board for the backing board. One reason to use a different backing board is that foam board sometimes warps over time and since it is rigid, the warp can't be smoothed out. I don't even know what the board I use is called, but it is similar to mat board only about twice as thick. That being said, I do use regular foam board backing occasionally and haven't really had any problems - including works that have been framed with foam board backing that have been hanging for over 30 years. I guess I am just not sure what bad things are supposed to happen with regular foam board compared to acid-free. But one personal preference I have is that I don't permanently attach my paintings to the backing board - I only hinge-tape them. That way I can always remove and replace the backing board at any time if needed.