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

[integrity of your data should be periodically checked](checking-integrity-of-tag).

#### 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

tag catalogs any tax implications that might occur on outgoing funds.

The most important USA-related issue tracked by this tag are contractors who

must have annual 1099 and/or W2 issued.  An [`Entity:` tag](entity-tag) should always

go along with a TaxImplication tag.

The possible values for this field are:

* `1099`, indicating the amount paid requires issuance of a USA Federal Form

  1099 for the `Entity` involved.

* `W2`, indicating the amount paid will be part of a USA Federal income, as

The `GrantLocation` tag is used to indicate that an expense is a grant.  The

value for the tag should indicate the geographical region.  It is recommend

that the geographical reason be identified with the

[ISO 3166-2](https://en.wikipedia.org/wiki/ISO_3166-2) two letter country

code for the country where the grant goes.

This tag is to assist in filing

Form 990, [Schedule I](https://www.irs.gov/uac/about-schedule-i-form-990) and

[Schedule F](https://www.irs.gov/charities-non-profits/exempt-organizations-annual-reporting-requirements-foreign-activities-form-990-schedule-f-activities-reported).

### Account Type Documentation Requirements

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

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

been modified to indicate that the expense was `NEVER CHARGED`.  This is an

historical special-case.  The solution was originally design for the

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.

The recommended way to resolve this problem in the system is to just delete

the entry entirely from the Ledger file, and allow the VCS to log the fact

that the charge was expected, but the vendor never billed the credit card.

This specific document, the README.md file for npo-ledger-cli, is copyrighted:

  Copyright © 2013, Bradley M. Kuhn

This document's license gives you freedom; you can copy, modify, convey,

propagate, and/or redistribute this software under the terms of either:

    * The GNU General Public License as published by the Free Software

      Foundation, Inc.; either version 3 of the License, or (at your option)

      any later version (aka GPLv3-or-later).

    * *or* the Creative Commons Attribution-ShareAlike 3.0 United States

      license, as published by Creative Commons, Inc. (aka CC-By-SA-USA-3.0)

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).