FPDS Query Library
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Is Corporate Entity Not Tax Exempt

Boolean or coded flag indicating whether the vendor business type is a corporate entity that is not tax exempt. It is part of the vendor site business-type attributes in the Other Transaction Award record and reflects a specific organizational classification rather than a contract action outcome.

Family: Other Transaction 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__OtherTransactionAward__contractDetail__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt
Title
Is Corporate Entity Not Tax Exempt
FPDS Path
OtherTransactionAward/contractDetail/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityNotTaxExempt
Description
Boolean or coded flag indicating whether the vendor business type is a corporate entity that is not tax exempt. It is part of the vendor site business-type attributes in the Other Transaction Award record and reflects a specific organizational classification rather than a contract action outcome.
Business Meaning
This field helps analysts segment awards by vendor tax and corporate status, which can affect compliance review, eligibility screening, and vendor population analysis. It is useful when assessing awards to corporate entities versus other organization types, especially in studies of contractor mix, award structure, or reporting populations.
Example Value
1
Observed Non-Null Count
38,894

FPDS Compare

FPDS Query Variable
content__OtherTransactionAward__contractDetail__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt
FPDS XML Path
OtherTransactionAward/contractDetail/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityNotTaxExempt
Mapping Type
flattened_fpds_xml_field
Comparison Summary
FPDS Query flattens the original nested FPDS XML path 'OtherTransactionAward/contractDetail/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityNotTaxExempt' into the SQL-ready variable 'content__OtherTransactionAward__contractDetail__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

  • Filtering awards to corporate, non-tax-exempt vendors
  • Segmenting vendor populations for compliance or demographic analysis
  • Checking business-type distributions within Other Transaction Awards

Common Mistakes

  • Assuming the field describes the award instead of the vendor business type
  • Treating null, blank, or absent values as equivalent to false without validation

Query Guidance

Use this field in WHERE clauses to isolate records where the vendor is marked as a corporate entity not tax exempt. Compare against the actual stored positive code or boolean representation in your FPDS extract, and pair it with related vendor business-type fields when building classification logic.

SQL Examples

Preview values

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

Flag distribution

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