FPDS Query Library
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Is Corporate Entity Not Tax Exempt

Boolean flag indicating whether the vendor’s business type is a corporate entity that is not tax exempt. In FPDS, this is a vendor site detail nested under business or organization type and is typically stored as a coded yes/no value.

Family: IDV
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__IDV__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt
Title
Is Corporate Entity Not Tax Exempt
FPDS Path
IDV/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityNotTaxExempt
Description
Boolean flag indicating whether the vendor’s business type is a corporate entity that is not tax exempt. In FPDS, this is a vendor site detail nested under business or organization type and is typically stored as a coded yes/no value.
Business Meaning
This field helps analysts segment awards by vendor tax and organizational status, which can affect socio-economic analysis, competition review, and compliance-related reporting. It is useful for distinguishing standard taxable corporate vendors from entities with tax-exempt status when assessing procurement patterns.
Example Value
0
Observed Non-Null Count
5,862,557

FPDS Compare

FPDS Query Variable
content__IDV__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt
FPDS XML Path
IDV/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityNotTaxExempt
Mapping Type
flattened_fpds_xml_field
Comparison Summary
FPDS Query flattens the original nested FPDS XML path 'IDV/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityNotTaxExempt' into the SQL-ready variable 'content__IDV__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 vendor records by corporate, non-tax-exempt status
  • Segment award populations for vendor compliance analysis
  • Cross-tabulate vendor type against award volume or obligation

Common Mistakes

  • Assuming 0 always means false without checking the dataset’s code convention
  • Using this field as a substitute for legal tax status verification

Query Guidance

Use the field in WHERE clauses only after confirming its stored encoding, for example `= 1`, `= 'Y'`, or an equivalent true value. When joining or aggregating, group on the normalized boolean interpretation and exclude nulls explicitly if you need a complete yes/no population.

SQL Examples

Preview values

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

Flag distribution

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