#### 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".

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

transaction includes a payment of $10.00 or more leaving the account.  This

Each account type has different documentation requirements.  Based on the

type of the account, it requires a different set of tags.

When Ledger CLI's `--pedantic` option is used, these rules are enforced by

ledger itself via the configurations found in `config-tags.ledger` and

`config-accounts.ledger`.

#### Expense Account Documentation

Each `Expenses:` account entry must be tagged with the following tags:

  [`Statement`](#statement-tag).  (The only exception to this rule: an entry

  does not need an `Invoice:`, `Receipt`, nor a `Statement` tag if the

  [payee was never charged](#never-charged-payee).)

* A [`Program:`](#program-tag) tag.

Expense accounts can have the following optional tag:

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

#### NEVER CHARGED Payee

In addition, when you convey, distribute, and/or propagate this document

and/or modified versions thereof, you may also preserve this notice so that

recipients of such distributions will also have both licensing options

described above.

A copy of GPLv3 and CC-By-SA-3.0-USA can be found in the same repository as

this file under the filenames GPLv3.txt and CC-By-SA-3.0-USA.txt.  If this

document has been separated from the repository, a

[copy of GPL can be found on FSF's website](http://www.gnu.org/licenses/gpl.txt)

and a

[copy of CC-By-SA-USA-3.0 can be found on Creative Commons' website](http://creativecommons.org/licenses/by-sa/3.0/us/legalcode).