GrantLocation: new tag to help w/ 990 Schedule I&F

This new tag, for use in Expense accounts, will assist in collecting
data for filing Form 990 Schedule I (for USA domestic grants) and
Schedule F (for foreign grants).
This commit is contained in:
Bradley M. Kuhn 2017-07-10 08:29:36 -07:00
parent 8aa83cee1e
commit 228dc22e03

View file

@ -369,6 +369,18 @@ 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
@ -389,6 +401,10 @@ Each `Expenses:` account entry must be tagged with the following tags:
* 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