Changeset - 8edcae92d364
[Not reviewed]
0 2 0
Bradley Kuhn (bkuhn) - 11 years ago 2013-04-29 21:50:07
First documentation of the IncomeType tag.
2 files changed with 26 insertions and 0 deletions:
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@@ -30,6 +30,12 @@ tag Receipt
    check value =~ /[^\/][^ ]+(\/[^ ])+/

tag Invoice
    assert value =~ /[^\/].+/
    check value =~ /[^\/][^ ]+(\/[^ ])+/

; IncomeType refers to the types of income a non-profit can receive.  In this
; example, it's for the categorizations on the USA Form 990.  This could be
; changed to accomodate other jurisdictions around the world.

tag IncomeType
    assert value =~ /^(Donations|RBI|UBTI)$/
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@@ -238,12 +238,32 @@ Some examples of appropriate uses of the `Statement:` tag are:
* written organizational policies about the expense.

* just about anything that is clearly not an [invoice](#invoice-tag) nor a
  [receipt](#receipt-tag), but definitely is valid backup documentation for
  the transaction.

#### 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.

### Expense Account Documentation

Each Expense account entries need to be tagged with an
[`Invoice`](#invoice-tag), [`Receipt`](#receipt-tag), or
[`Statement`](#statement-tag) tag.  The value of the tag is a relative path
name of a file elsewhere in the same repository that documents the specific
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