# Tracking Income Type

As a 501(c)(3) non-profit manager, I need to track various income types.

Specifically, there are three types of income that can be generated:

  * Grants and donations

  * Related Business Income (RBI)

  * [Unrelated Business Taxable Income (UBTI)](http://www.irs.gov/Charities-&-Non-Profits/Unrelated-Business-Income-Defined)

Sometimes, these income types may go to the same account.  For example, a

conference sponsorship may generate some amount of UBTI if some amount of

advertising was part of the sponsorship.  Thus, this categorization should

not be encoded into the account name, but is rather meta-data about specific

transactions.