@@ -366,12 +366,24 @@ particular program activity an expense is toward (e.g., funding travel to
some specific conference).
The Program tag is always a string with the same format as a Ledger CLI
account (primarily for use with Ledger CLI's `--pivot` and `--group-by`,
[as described later](#testing-program-success)).
#### GrantLocation Tag
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
@@ -386,12 +398,16 @@ 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: