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@@ -241,6 +241,26 @@ Some examples of appropriate uses of the `Statement:` tag are:
  [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