diff --git a/accounts/config/config-tags.ledger b/accounts/config/config-tags.ledger
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+; -*- ledger -*-
+; -*- coding: utf-8 -*-
+;
+; config-tags.ledger: The Ledger CLI tag declarations for NPO use-case.
+
+; Copyright © 2013, Bradley M. Kuhn.
+;
+; The copyright holders wish that this document could be placed into the
+; public domain.  However, should such a public domain dedication not be
+; possible, the copyright holders grant a waiver and/or license under the
+; terms of CC0-1.0, as published by Creative Commons, Inc.  A copy of CC0-1.0
+; can be found in the same repository as this README.md file under the
+; filename CC0-1.0.txt.  If this document has been separated from the
+; repository, a [copy of CC0-1.0 can be found on Creative Commons' website at
+; http://creativecommons.org/publicdomain/zero/1.0/legalcode
+
+; ################################# TAGS ################################
+
+; The Statement, Receipt, and Invoice tags' values should always a be a
+; relative path names.  Note that we "check", but do not "assert" that the
+; file name match a standard Unix-like path syntax, without spaces in the
+; file name.
+
+tag Statement
+    assert value =~ /[^\/].+/
+    check value =~ /[^\/][^ ]+(\/[^ ])+/
+
+tag Receipt
+    assert value =~ /[^\/].+/
+    check value =~ /[^\/][^ ]+(\/[^ ])+/
+
+tag Invoice
+    assert value =~ /[^\/].+/
+    check value =~ /[^\/][^ ]+(\/[^ ])+/
+