FPDS Query Library
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Is Corporate Entity Not Tax Exempt

Boolean flag indicating whether the vendor is classified in FPDS as a corporate entity that is not tax exempt. It represents a vendor-business-type attribute on the award record and is used to identify this specific organizational status.

Family: Award
Category: Vendor Site Details
Data Type: boolean_or_code_flag
Semantic Type: flag
Mapping: flattened_fpds_xml_field
AI Confidence: high

Variable Overview

FPDS Query Variable
content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt
Title
Is Corporate Entity Not Tax Exempt
FPDS Path
award/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityNotTaxExempt
Description
Boolean flag indicating whether the vendor is classified in FPDS as a corporate entity that is not tax exempt. It represents a vendor-business-type attribute on the award record and is used to identify this specific organizational status.
Business Meaning
This field helps analysts segment awards by vendor tax-exempt status and corporate structure, which can affect compliance reviews, vendor profiling, and market-scope analysis. It is useful when comparing award patterns across tax-exempt and non-tax-exempt entities or when validating vendor classification consistency.
Example Value
0
Observed Non-Null Count
111,509,025

FPDS Compare

FPDS Query Variable
content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt
FPDS XML Path
award/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityNotTaxExempt
Mapping Type
flattened_fpds_xml_field
Comparison Summary
FPDS Query flattens the original nested FPDS XML path 'award/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityNotTaxExempt' into the SQL-ready variable 'content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt'.

Use Cases

  • Dictionary lookup and field explanation
  • SQL filtering and grouping
  • Analytical reporting and reusable query building
  • Contractor profiling and competitor analysis

Common Usage

  • Filter awards to non-tax-exempt corporate vendors
  • Segment vendor populations for compliance or demographic analysis
  • Validate vendor business-type classifications across FPDS records

Common Mistakes

  • Treating 0 as missing instead of a negative indicator
  • Using the flag alone to infer full tax status without checking related vendor type fields

Query Guidance

Use equality filters on the flag (for example, WHERE isCorporateEntityNotTaxExempt = 1) when identifying matching vendors. If the column is stored as text or coded values, inspect the dataset’s actual representations first and cast or normalize before filtering; combine with other vendor-business-type fields when building comprehensive classification logic.

SQL Examples

Preview values

SELECT
    content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt AS is_corporate_entity_not_tax_exempt
FROM fpds.data
WHERE content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt IS NOT NULL
LIMIT 25

Flag distribution

SELECT
    content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt AS flag_value,
    count() AS record_count
FROM fpds.data
WHERE content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt IS NOT NULL
GROUP BY flag_value
ORDER BY record_count DESC

Each dictionary item includes SQL-ready examples generated alongside the variable metadata, allowing immediate use in FPDS Query for filtering, aggregation, and analysis.