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npo-ledger-cli-tutorial.md
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@@ -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