FPDS Query Library
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Is Corporate Entity Tax Exempt

Boolean or coded indicator showing whether the vendor's business type is a corporate entity that is tax exempt. In FPDS Other Transaction Award records, this sits within the vendor business type classification rather than describing the award itself.

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__isCorporateEntityTaxExempt
Title
Is Corporate Entity Tax Exempt
FPDS Path
OtherTransactionAward/contractDetail/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityTaxExempt
Description
Boolean or coded indicator showing whether the vendor's business type is a corporate entity that is tax exempt. In FPDS Other Transaction Award records, this sits within the vendor business type classification rather than describing the award itself.
Business Meaning
This field helps analysts segment vendors by tax status and organizational form, which can matter for compliance review, vendor profiling, and studying award patterns across exempt versus non-exempt corporate entities. It is useful when assessing whether certain transaction types or award structures are associated with tax-exempt corporate vendors.
Example Value
0
Observed Non-Null Count
38,894

FPDS Compare

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

Common Mistakes

  • Interpreting the flag as proof of legal tax-exempt status outside the FPDS record
  • Assuming 0 and null mean the same thing without checking the source encoding

Query Guidance

Use the field as a boolean filter after confirming its stored encoding, for example WHERE isCorporateEntityTaxExempt = 1 or = 'Y' depending on the extract. When aggregating, group by the raw value and, if available, join or inspect any companion description field to avoid misclassifying coded values.

SQL Examples

Preview values

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

Flag distribution

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