I must admit that I’m steadily amazed by all those people who inform that they create a folder structure based on date/time – although it is at least an unquestionable type of reference. Date/time is anyhow a property of all image files and folders, and is an attribute I can use general file management tools to easily search for both in flat directories and across hierarchical structures. So, for there to be any point for me in organizing images files in folders, they ought to add something else than date/time.
But each for his own. The point of any structure is to be able to retrieve an image without too much efforts. -What kind and how many images we produce how often, what retrieval needs we have and what we may consider “too much effort” taking into account also what relative effort is needed to create a specific structure), differ a lot.
For my own part there are a few fundamental aspects that influence the way I do it for myself:
A) After more than fifty years of computing I’ve become quite wary of storing data in a way dependent on any specific program. Combined with the warnings against tampering with the raw files, that excludes tagging for me.
B) As I take raw+jpegs and store them together, I always have a thumbnail available for visual search. (Yes, I know there is a jpeg-thumbnail in raws too, but file browsers do not necessarily render them),
C) As a hobby photographer I take pictures for different purposes, (documentation of various kinds, aesthetics, competitions, remembrance of experiences and so on).
So, I use a fairly pragmatic hybrid folder structure like: /Events, /People, /Holidays and travels, /Places, /Nature, /Abstracts, /Documentation, /Projects, /Keepers and more - with subdirectories that may fit, including sometimes dates.
This obviously have the drawback that one image may belong in several categories, but if a quick search in one folder hasn’t lead me to the image in question, a quick search in one or two of the others will do.