FPDS Query Library
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Is Corporate Entity Tax Exempt

Boolean or coded flag indicating whether the vendor's business or organization type is identified as a corporate entity that is tax exempt in the IDV vendor site details structure. In FPDS XML, it is a nested indicator under businessOrOrganizationType and represents the presence or value of that tax-exempt corporate classification.

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__isCorporateEntityTaxExempt
Title
Is Corporate Entity Tax Exempt
FPDS Path
IDV/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityTaxExempt
Description
Boolean or coded flag indicating whether the vendor's business or organization type is identified as a corporate entity that is tax exempt in the IDV vendor site details structure. In FPDS XML, it is a nested indicator under businessOrOrganizationType and represents the presence or value of that tax-exempt corporate classification.
Business Meaning
This field helps analysts segment awards by vendor tax status and legal/organizational characteristics, which can matter for compliance checks, vendor profiling, socioeconomic analysis, and interpretation of award populations. It is useful when studying whether certain vendor types are associated with different procurement patterns, eligibility conditions, or reporting requirements.
Example Value
0
Observed Non-Null Count
5,862,557

FPDS Compare

FPDS Query Variable
content__IDV__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityTaxExempt
FPDS XML Path
IDV/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityTaxExempt
Mapping Type
flattened_fpds_xml_field
Comparison Summary
FPDS Query flattens the original nested FPDS XML path 'IDV/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityTaxExempt' into the SQL-ready variable 'content__IDV__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 IDVs for vendors marked as tax-exempt corporate entities
  • Compare award volumes or obligations by vendor tax-status segment
  • Support compliance and vendor classification validation checks

Common Mistakes

  • Interpreting the flag as proof of tax exemption beyond the recorded FPDS classification
  • Assuming blank, null, and zero all mean the same thing without checking the extract's coding rules

Query Guidance

In SQL, filter explicitly on the stored true/false or coded value used in your dataset and handle nulls separately. If the column is encoded, map the observed codes before analysis and join to related vendor business type fields when you need classification context rather than a standalone flag.

SQL Examples

Preview values

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

Flag distribution

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