diff --git a/conservancy_beancount/plugin/__init__.py b/conservancy_beancount/plugin/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/conservancy_beancount/plugin/core.py b/conservancy_beancount/plugin/core.py
new file mode 100644
index 0000000..7ff940e
--- /dev/null
+++ b/conservancy_beancount/plugin/core.py
@@ -0,0 +1,54 @@
+"""Base classes for plugin checks"""
+# Copyright © 2020  Brett Smith
+#
+# This program is free software: you can redistribute it and/or modify
+# it under the terms of the GNU Affero General Public License as published by
+# the Free Software Foundation, either version 3 of the License, or
+# (at your option) any later version.
+#
+# This program is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+# GNU Affero General Public License for more details.
+#
+# You should have received a copy of the GNU Affero General Public License
+# along with this program.  If not, see <https://www.gnu.org/licenses/>.
+
+from . import errors as errormod
+
+class PostingChecker:
+    VALUES_ENUM = {}
+
+    def _meta_get(self, txn, post, key, default=None):
+        try:
+            return post.meta[key]
+        except (KeyError, TypeError):
+            return txn.meta.get(key, default)
+
+    def _meta_set(self, post, key, value):
+        if post.meta is None:
+            post.meta = {}
+        post.meta[key] = value
+
+    def _default_value(self, txn, post):
+        raise errormod.InvalidMetadataError(txn, post, self.METADATA_KEY)
+
+    def check(self, txn, post):
+        errors = []
+        source_value = self._meta_get(txn, post, self.METADATA_KEY)
+        set_value = source_value
+        if source_value is None:
+            try:
+                set_value = self._default_value(txn, post)
+            except errormod._BaseError as error:
+                errors.append(error)
+        else:
+            try:
+                set_value = self.VALUES_ENUM[source_value].value
+            except KeyError:
+                errors.append(errormod.InvalidMetadataError(
+                    txn, post, self.METADATA_KEY, source_value,
+                ))
+        if not errors:
+            self._meta_set(post, self.METADATA_KEY, set_value)
+        return errors
diff --git a/conservancy_beancount/plugin/errors.py b/conservancy_beancount/plugin/errors.py
new file mode 100644
index 0000000..59b8525
--- /dev/null
+++ b/conservancy_beancount/plugin/errors.py
@@ -0,0 +1,34 @@
+"""Error classes for plugins to report problems in the books"""
+# Copyright © 2020  Brett Smith
+#
+# This program is free software: you can redistribute it and/or modify
+# it under the terms of the GNU Affero General Public License as published by
+# the Free Software Foundation, either version 3 of the License, or
+# (at your option) any later version.
+#
+# This program is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+# GNU Affero General Public License for more details.
+#
+# You should have received a copy of the GNU Affero General Public License
+# along with this program.  If not, see <https://www.gnu.org/licenses/>.
+
+class _BaseError(Exception):
+    def __init__(self, message, entry, source=None):
+        self.message = message
+        self.entry = entry
+        self.source = entry.meta if source is None else source
+
+
+class InvalidMetadataError(_BaseError):
+    def __init__(self, txn, post, key, value=None, source=None):
+        if value is None:
+            msg_fmt = "{post.account} missing {key}"
+        else:
+            msg_fmt = "{post.account} has invalid {key}: {value}"
+        super().__init__(
+            msg_fmt.format(post=post, key=key, value=value),
+            txn,
+            source,
+        )
diff --git a/conservancy_beancount/plugin/meta_expense_allocation.py b/conservancy_beancount/plugin/meta_expense_allocation.py
new file mode 100644
index 0000000..68e2d9e
--- /dev/null
+++ b/conservancy_beancount/plugin/meta_expense_allocation.py
@@ -0,0 +1,29 @@
+"""meta_expense_allocation - Validate expenseAllocation metadata"""
+# Copyright © 2020  Brett Smith
+#
+# This program is free software: you can redistribute it and/or modify
+# it under the terms of the GNU Affero General Public License as published by
+# the Free Software Foundation, either version 3 of the License, or
+# (at your option) any later version.
+#
+# This program is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+# GNU Affero General Public License for more details.
+#
+# You should have received a copy of the GNU Affero General Public License
+# along with this program.  If not, see <https://www.gnu.org/licenses/>.
+
+import enum
+
+from . import core
+
+class ExpenseAllocations(enum.Enum):
+    administration = 'administration'
+    fundraising = 'fundraising'
+    program = 'program'
+
+
+class MetaExpenseAllocation(core.PostingChecker):
+    METADATA_KEY = 'expenseAllocation'
+    VALUES_ENUM = ExpenseAllocations
diff --git a/tests/test_meta_expenseAllocation.py b/tests/test_meta_expenseAllocation.py
new file mode 100644
index 0000000..b5edd5d
--- /dev/null
+++ b/tests/test_meta_expenseAllocation.py
@@ -0,0 +1,40 @@
+"""Test handling of expenseAllocation metadata"""
+# Copyright © 2020  Brett Smith
+#
+# This program is free software: you can redistribute it and/or modify
+# it under the terms of the GNU Affero General Public License as published by
+# the Free Software Foundation, either version 3 of the License, or
+# (at your option) any later version.
+#
+# This program is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+# GNU Affero General Public License for more details.
+#
+# You should have received a copy of the GNU Affero General Public License
+# along with this program.  If not, see <https://www.gnu.org/licenses/>.
+
+import pytest
+
+from . import testutil
+
+from conservancy_beancount.plugin import meta_expense_allocation
+
+@pytest.mark.parametrize('value,value_ok', [
+    ('program', True),
+    ('administration', True),
+    ('fundraising', True),
+    ('invalid', False),
+    ('', False),
+])
+def test_validity_on_postings(value, value_ok):
+    txn = testutil.Transaction(postings=[
+        ('Assets:Cash', -25),
+        ('Expenses:General', 25, {'expenseAllocation': value}),
+    ])
+    checker = meta_expense_allocation.MetaExpenseAllocation()
+    errors = checker.check(txn, txn.postings[-1])
+    if value_ok:
+        assert not errors
+    else:
+        assert errors
diff --git a/tests/testutil.py b/tests/testutil.py
new file mode 100644
index 0000000..47368a3
--- /dev/null
+++ b/tests/testutil.py
@@ -0,0 +1,80 @@
+"""Mock Beancount objects for testing"""
+# Copyright © 2020  Brett Smith
+#
+# This program is free software: you can redistribute it and/or modify
+# it under the terms of the GNU Affero General Public License as published by
+# the Free Software Foundation, either version 3 of the License, or
+# (at your option) any later version.
+#
+# This program is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+# GNU Affero General Public License for more details.
+#
+# You should have received a copy of the GNU Affero General Public License
+# along with this program.  If not, see <https://www.gnu.org/licenses/>.
+
+import datetime
+
+import beancount.core.amount as bc_amount
+import beancount.core.data as bc_data
+
+from decimal import Decimal
+
+FY_START_DATE = datetime.date(2020, 3, 1)
+FY_MID_DATE = datetime.date(2020, 9, 1)
+
+def parse_date(s, fmt='%Y-%m-%d'):
+    return datetime.datetime.strptime(s, fmt).date()
+
+def Posting(account, number,
+            currency='USD', cost=None, price=None, flag=None,
+            **meta):
+    return bc_data.Posting(
+        account,
+        bc_amount.Amount(Decimal(number), currency),
+        cost,
+        price,
+        flag,
+        meta,
+    )
+
+class Transaction:
+    def __init__(self,
+                 date=FY_MID_DATE, flag='*', payee=None,
+                 narration='', tags=None, links=None, postings=None,
+                 **meta):
+        if isinstance(date, str):
+            date = parse_date(date)
+        self.date = date
+        self.flag = flag
+        self.payee = payee
+        self.narration = narration
+        self.tags = set(tags or '')
+        self.links = set(links or '')
+        self.postings = []
+        self.meta = {
+            'filename': '<test>',
+            'lineno': 0,
+        }
+        self.meta.update(meta)
+        for posting in postings:
+            self.add_posting(*posting)
+
+    def add_posting(self, arg, *args, **kwargs):
+        """Add a posting to this transaction. Use any of these forms:
+
+           txn.add_posting(account, number, …, kwarg=value, …)
+           txn.add_posting(account, number, …, posting_kwargs_dict)
+           txn.add_posting(posting_object)
+        """
+        if kwargs:
+            posting = Posting(arg, *args, **kwargs)
+        elif args:
+            if isinstance(args[-1], dict):
+                kwargs = args[-1]
+                args = args[:-1]
+            posting = Posting(arg, *args, **kwargs)
+        else:
+            posting = arg
+        self.postings.append(posting)