The portion of the transaction that credits the `Income:Main Org:Donations`

has three tags: [`Entity`](#entity-tag), [`Invoice`](#invoice-tag) and

[`IncomeType`](#income-type).  The `Entity` and `Invoice` tags, since they're

listed at the top of the transaction, propagate through and apply to both

sides.  But, the `IncomeType` tag, which has no meaning for `Accrued:`

the transaction.

Below you'll find detailed descriptions of all the possible tags that are

used in this system.  The actual declarations and enforcement of rules of

these tags can be found in the file `accounts/config/config-tags.ledger` in

this project.

#### TaxReporting Tag

The `TaxReporting` tag is an optional tag for `Assets` accounts that debit to

the account.

tag.  The TaxReporting refers to a document that verifies the choice for the

`TaxImplication` tag.  For example, for individual contractors in the USA, a

`TaxImplication` of `1099` would be well served by a `TaxReporting` that

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

* `Retirement-Pretax`, indicating the amount paid was made to a W2 employee

  as part of pre-tax retirement plan, such as a 401(k) or 403(b) plan.

* `Accountant-Advises-No-1099`, indicating that the circumstances and rules

  seem to indicate a USA Federal Form 1099 should be issued for the `Entity`

* `Bank-Transfer`, indicating that the amount is a transfer between two

  banking accounts under the control of the NPO itself.

* `Foreign-Individual-Contractor`, indicating that the NPO has established

  that the `Entity` is a contractor residing outside the USA who is not a USA

* A [`GrantLocation:`](#grantlocation-tag) tag.

#### NEVER CHARGED Payee

The only exception to the standard tagging requirement is when the payee has

following scenario:

Suppose an expense was expected — for example, a situation where you

gave a credit card number to charge something and the charge never came

through — but it turns out the charge never happened.

        Expenses:Conservancy:Hosting             $100.00

    2012/01/01 My Bad Billing Hosting - REVERSAL - NEVER CHARGED

        Liabilities:Credit Card:Visa             $100.00

        Expenses:Conservancy:Hosting            $-100.00

**until** you had real proof via an Invoice, Receipt or Statement that showed

the Expense did/should occur.  This use of `NEVER CHARGED` in the payee is

thus deprecated.

#### Income Account Documentation