FPDS Query Library
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Is Corporate Entity Tax Exempt

Boolean flag indicating whether the vendor site is identified as a corporate entity with tax-exempt status in the FPDS record. It captures the presence of that specific vendor business type attribute rather than the tax-exempt status itself as a standalone legal determination.

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__isCorporateEntityTaxExempt
Title
Is Corporate Entity Tax Exempt
FPDS Path
OtherTransactionIDV/contractDetail/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityTaxExempt
Description
Boolean flag indicating whether the vendor site is identified as a corporate entity with tax-exempt status in the FPDS record. It captures the presence of that specific vendor business type attribute rather than the tax-exempt status itself as a standalone legal determination.
Business Meaning
This field supports vendor classification, socioeconomic and compliance-oriented analysis, and screening for award patterns associated with tax-exempt corporate entities. Analysts use it to segment suppliers, assess whether awards involve particular organizational forms, and support reporting where vendor legal/tax status may affect interpretation of procurement activity.
Example Value
0
Observed Non-Null Count
13,417

FPDS Compare

FPDS Query Variable
content__OtherTransactionIDV__contractDetail__vendor__vendorSiteDetails__vendorBusinessTypes__businessOrOrganizationType__isCorporateEntityTaxExempt
FPDS XML Path
OtherTransactionIDV/contractDetail/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityTaxExempt
Mapping Type
flattened_fpds_xml_field
Comparison Summary
FPDS Query flattens the original nested FPDS XML path 'OtherTransactionIDV/contractDetail/vendor/vendorSiteDetails/vendorBusinessTypes/businessOrOrganizationType/isCorporateEntityTaxExempt' into the SQL-ready variable 'content__OtherTransactionIDV__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 involving corporate tax-exempt vendor entities
  • Segment vendor populations by business structure
  • Support compliance, audit, or exception reporting

Common Mistakes

  • Assuming the flag proves legal tax-exempt status outside FPDS
  • Treating null the same as an explicit false without checking data completeness

Query Guidance

Use direct boolean filtering such as = 1 or = 'Y' depending on the source encoding, and confirm the actual stored values in the dataset before writing predicates. When aggregating, exclude nulls only if you intend to measure asserted cases, and join with related vendor business type fields if you need a fuller organizational profile.

SQL Examples

Preview values

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

Flag distribution

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