links to a [W-9](https://www.irs.gov/pub/irs-pdf/fw9.pdf) for the individual

being paid.  For a individual foreign contractor, the `TaxReporting` might

link to a

[W8-BEN](https://www.irs.gov/uac/form-w-8ben-certificate-of-foreign-status-of-beneficial-owner-for-united-states-tax-withholding)

for the payee.

### Information Tags

In contrast to documentation tags, information tags can more traditionally be

considered pure "meta-data" for a ledger entry.

#### Entity Tag

The `Entity:` tag is required for many types of ledger entries.  The value of

the `Entity:` tag is a unique moniker that identifies the organization,

company, person, or legal entity that is the external party for the

transaction.

Note that there is no database of these monikers, so typos can cause

trouble.  However, you could implement checks in

`accounts/config/config-tags.ledger` using a regular expression to verify no

typos have occurred.  This would be somewhat cumbersome, since Ledger CLI

would likely require that the monikers be encoded into a regular expression.

Barring that, the

#### IncomeType Tag

The `IncomeType:` tag is used for all `Income:` accounts.  This refers to the

type of income.  The value of the `IncomeType:` tag is always a string.

Since this particular system is designed for USA non-profit entities who file

USA Form 990, the following `IncomeType` values are supported:

* `Donations`, which refers to standard charitable donations.

* `RBI`, which refers to "related business income".

* `UBTI`, which refers to "unrelated business taxable income".

Not that donor-advised funds and government grants don't currently have their

own `IncomeType`.  It's possible this might be necessary; the authors aren't

familiar with how to handle those items on the Form 990.  It would be a

relatively simple change to `config-tags.ledger`, though, to support other

income types, or to change it entirely to handle use-cases other than USA

Form 990 filing.

#### TaxImplication Tag

The `TaxImplication:` tag is used for all `Asset:` accounts when the