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npo-ledger-cli-tutorial.md
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@@ -298,12 +298,65 @@ 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 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.
 

	
 
* `Accountant-Advises-No-1099`, indicating that the circumstances and rules
 
  seem to indicate a USA Federal Form 1099 should be issued for the `Entity`
 
  involved, but an outside accountant advised that no 1099 need be issues for
 
  this `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
 
  citizen and does not for any reason pay taxes in the USA.
 

	
 
* `Foreign-Corporation`, indicating that the NPO has established
 
  that the `Entity` is a corporation outside the USA.
 

	
 
* `USA-Corporation`, indicating that the NPO has established that the
 
  `Entity` is an incorporated entity the USA (i.e., "Inc."), and therefore no
 
  1099 is required.
 

	
 
* `USA-501c3`, , indicating that the NPO has established that the `Entity`
 
  has federal 501(c)(3) status in the USA, and therefore no 1099 is required.
 

	
 
* `Refund`, indicating that the amount is a refund owed to the `Entity` from
 
  an amount previously paid to the NPO.
 

	
 
* `Reimbursement`, indicating that the amount is a reimbursement of expenses
 
  incurred by the `Entity` and thus it is not income to the `Entity`.
 

	
 
* `Tax-Payment`, indicating this is a tax payment to a taxing authority (such
 
  as the state or federal government) (e.g., a unrelated business income tax
 
  payment).
 

	
 
* `USA-LLC-No-1099`, indicating that the `Entity` is an LLC, but not the type
 
  of LLC for which the USA requires issuing a 1099.
 

	
 
* `Loan`, indicating that the `Entity` is receiving these funds as a Loan
 
  that is expected to be paid back.
 

	
 
#### Program Tag
 

	
 
The `Program` tag is used primarily to track program activity for `Income:`
 
and `Expense:` accounts.  This allows for knowing what particular initiative
 
initiated the income (e.g., a specific fundraising campaign) and/or what
 
particular program activity an expense is toward (e.g., funding travel to