Government Contracting by — SAM.gov Entity Type

A sole proprietorship is an unincorporated business owned and operated by a single individual. In SAM.gov, sole proprietors register using their SSN or EIN and are treated as the same legal entity as the owner. This is the simplest business structure for federal contracting, though it carries unlimited personal liability.

A partnership is an unincorporated business formed by two or more persons who agree to share profits, losses, and management responsibilities. In federal contracting, partnerships register in SAM.gov under their EIN and can pursue contracts as a single entity. Both general and limited partnerships are recognized.

An LLC combines the liability protection of a corporation with the tax flexibility of a partnership. LLCs are the most common entity type for small government contractors in SAM.gov, offering pass-through taxation and protecting owners' personal assets from business liabilities arising from contract performance.

An S Corporation is a corporation that elects pass-through tax treatment under Subchapter S of the Internal Revenue Code. S Corps are common among mid-size government contractors because they offer liability protection with single-level taxation, though they are limited to 100 shareholders and one class of stock.

A C Corporation is the standard corporate form with no restrictions on ownership, shareholders, or stock classes. Most large federal contractors are C Corps due to the ability to raise capital through stock issuance, offer employee stock options, and accommodate institutional investors. C Corps face double taxation but have maximum flexibility.

A joint venture is a formal business arrangement where two or more entities combine resources to pursue specific government contracts. In SAM.gov, JVs register as separate entities with their own UEI. SBA mentor-protege joint ventures receive special size treatment, allowing small businesses to team with large firms while maintaining small business status.

State government entities register in SAM.gov to receive federal grants, cooperative agreements, and intergovernmental contracts. This includes state agencies, departments, boards, commissions, and state-chartered institutions. State entities are exempt from many commercial contracting requirements but must comply with federal grant terms.

Local government entities including cities, counties, municipalities, school districts, and special districts register in SAM.gov primarily for federal grants and cooperative agreements. Local governments are major recipients of federal infrastructure, public safety, and education funding passed through or directly from federal agencies.

Federally recognized tribal governments register in SAM.gov to access federal contracts, grants, and self-determination agreements. Tribal governments enjoy unique advantages in federal contracting including the SBA 8(a) program for tribally owned enterprises, Indian Self-Determination Act contracting, and Buy Indian Act preferences.

Tax-exempt nonprofit organizations under IRC Section 501(c)(3) register in SAM.gov to compete for federal contracts and receive grants. Nonprofits are significant players in federal research, healthcare, social services, and international development contracting. They face unique cost accounting rules under FAR Part 31.

Educational institutions including universities, colleges, and K-12 school systems register in SAM.gov primarily for federal research grants and educational program funding. Higher education institutions are among the largest federal award recipients, particularly from NIH, NSF, DOD, and DOE for research.

Hospitals and healthcare organizations register in SAM.gov for federal healthcare contracts, research grants, and Medicare/Medicaid participation. This includes both nonprofit and for-profit hospitals, though the entity type code specifically covers healthcare-focused organizations with unique cost accounting needs.

Foreign government entities register in SAM.gov primarily for international cooperative agreements, foreign military sales (FMS) transactions, and specific programs requiring SAM registration. Foreign government registrations are less common and subject to additional review including ITAR and export control considerations.

Foreign-owned or foreign-incorporated entities register in SAM.gov to pursue U.S. federal contracts, typically in defense, technology, or professional services. Foreign entities face additional scrutiny under CFIUS, FOCI mitigation requirements for classified work, and country-of-origin restrictions in the Buy American Act and Trade Agreements Act.

Individuals can register in SAM.gov to receive federal contracts or grants in their personal capacity, separate from any business entity. This is uncommon for contracting but occurs in personal services contracts, expert consulting engagements, and individual research grants from agencies like NIH, NSF, and NEA.