Is Subchapter S Corporation
Boolean or coded flag indicating whether the vendor is organized as a Subchapter S corporation in the award record's vendor organization factors. A value such as 0 typically means the condition is not met, while other observed values should be validated against the FPDS extract or paired description fields if present.
FPDS Compare
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 vendors flagged as Subchapter S corporations
- Segment vendor populations by legal/tax organization type
- Cross-tabulate vendor structure against award size, agency, or socioeconomic measures
Common Mistakes
- Assuming 0 always means false without checking the actual code set in the extract
- Using this field as a proxy for small business status or ownership category
Query Guidance
In SQL, test against the exact stored code values after confirming the domain, for example WHERE isSubchapterSCorporation = 1 or WHERE isSubchapterSCorporation IN ('Y','1'). Use IS NULL separately to distinguish unknown or missing values from explicit non-Subchapter S records.
SQL Examples
Preview values
SELECT
content__award__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation AS is_subchapter_s_corporation
FROM fpds.data
WHERE content__award__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation IS NOT NULL
LIMIT 25
Flag distribution
SELECT
content__award__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation AS flag_value,
count() AS record_count
FROM fpds.data
WHERE content__award__vendor__vendorSiteDetails__vendorOrganizationFactors__isSubchapterSCorporation 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.