@@ -238,12 +238,32 @@ Some examples of appropriate uses of the `Statement:` tag are:
* written organizational policies about the expense.
* just about anything that is clearly not an [invoice](#invoice-tag) nor a
[receipt](#receipt-tag), but definitely is valid backup documentation for
the transaction.
#### 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".
* `UBTI`, which refers to "unrelated business taxable 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.
### Expense Account Documentation
Each Expense account entries need to be tagged with an
[`Invoice`](#invoice-tag), [`Receipt`](#receipt-tag), or
[`Statement`](#statement-tag) tag. The value of the tag is a relative path
name of a file elsewhere in the same repository that documents the specific