NPO-Accounting/npo-ledger-cli
7
0
Fork 0
Code Issues Pull requests Projects Releases Packages Wiki Activity Actions

First documentation of the IncomeType tag.

Browse source
This commit is contained in:
Bradley M. Kuhn 2013-04-29 17:50:07 -04:00
parent eb1e2f7aa9
commit 8edcae92d3
2 changed files with 26 additions and 0 deletions
Show stats Download patch file Download diff file Expand all files Collapse all files

6
accounts/config/config-tags.ledger
View file

@ -33,3 +33,9 @@ tag Invoice
assert value =~ /[^\/].+/
check value =~ /[^\/][^ ]+(\/[^ ])+/
; IncomeType refers to the types of income a non-profit can receive. In this
; example, it's for the categorizations on the USA Form 990. This could be
; changed to accomodate other jurisdictions around the world.
tag IncomeType
assert value =~ /^(Donations|RBI|UBTI)$/

20
npo-ledger-cli-tutorial.md
View file

@ -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