At our company, we have a rule: when you want to add a TODO you must create an issue in the issue tracker (which is added to the backlog) and place the issue ID

At our company, we have a rule: when you want to add a TODO you must create an issue in the issue tracker (which is added to the backlog) and place the issue ID after the TODO. This way you have a full context/description what was the intent (is it a bug? is it a feature we abandoned for now? is it a temporary hack?) and since it's in the issue tracker you can do all sorts of things such as sort/group by tag, date, priority etc. It's also easy to find all places in the codebase which need to be touched, by searching for the issue ID.