FPDS Query Library
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Is Corporate Entity Not Tax Exempt

Boolean indicator showing whether the vendor site is classified as a corporate entity that is not tax-exempt. It flags a specific business-organization condition within the vendor business type hierarchy for the transaction record.

Family: Other Transaction 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__OtherTransactionIDV__contractDetail__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt
Title
Is Corporate Entity Not Tax Exempt
FPDS Path
OtherTransactionIDV/contractDetail/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityNotTaxExempt
Description
Boolean indicator showing whether the vendor site is classified as a corporate entity that is not tax-exempt. It flags a specific business-organization condition within the vendor business type hierarchy for the transaction record.
Business Meaning
This field helps analysts segment awards by vendor tax and organizational status, which can affect compliance review, reporting classification, and socioeconomic or tax-related analysis. It is useful when evaluating supplier mix, organizational eligibility, and patterns across vendor types in Other Transaction IDVs.
Example Value
1
Observed Non-Null Count
13,417

FPDS Compare

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

  • Filter vendor records by corporate, non-tax-exempt status
  • Segment award population for compliance or taxonomy analysis
  • Cross-tabulate vendor organization type against award outcomes

Common Mistakes

  • Assuming the flag means the vendor is currently taxable or tax-compliant
  • Using it without checking for nulls or coded non-boolean values

Query Guidance

In SQL, test for the affirmative value used in your dataset (for example, = 1 or = 'Y') and exclude or separately handle null/unknown values. If the column is stored as a code flag, inspect the source values or any companion description field before hard-coding logic.

SQL Examples

Preview values

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

Flag distribution

SELECT
    content__OtherTransactionIDV__contractDetail__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityNotTaxExempt AS flag_value,
    count() AS record_count
FROM fpds.data
WHERE content__OtherTransactionIDV__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.