FPDS Query Library
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Is Corporate Entity Tax Exempt

Boolean or coded flag indicating whether the vendor's business type is a corporate entity that is tax exempt. It is stored within vendor site details and captures the FPDS-reported status for the organization.

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__isCorporateEntityTaxExempt
Title
Is Corporate Entity Tax Exempt
FPDS Path
award/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityTaxExempt
Description
Boolean or coded flag indicating whether the vendor's business type is a corporate entity that is tax exempt. It is stored within vendor site details and captures the FPDS-reported status for the organization.
Business Meaning
This field helps analysts identify vendors with tax-exempt corporate status, which can be relevant for compliance review, vendor segmentation, and understanding award patterns among exempt organizations. It may also support reporting on nonprofit-like or special-status entities when paired with other vendor business type attributes.
Example Value
0
Observed Non-Null Count
111,509,025

FPDS Compare

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

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 tax-exempt corporate vendors
  • Segment vendor populations by tax status
  • Support compliance and policy reporting on exempt entities

Common Mistakes

  • Assuming the flag means the entire vendor is nonprofit rather than specifically corporate tax-exempt status
  • Ignoring paired business type fields or observed code values when validating the record

Query Guidance

In SQL, filter on the flag value after confirming the dataset's coding convention (for example, 1/true for yes and 0/false for no). When possible, join or inspect related vendor business type fields to validate interpretation, and avoid comparing to text labels unless the source explicitly stores them.

SQL Examples

Preview values

SELECT
    content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityTaxExempt AS is_corporate_entity_tax_exempt
FROM fpds.data
WHERE content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityTaxExempt IS NOT NULL
LIMIT 25

Flag distribution

SELECT
    content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityTaxExempt AS flag_value,
    count() AS record_count
FROM fpds.data
WHERE content__award__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityTaxExempt 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.