As you requested, I have determined whether Pigeon, Inc., is a private foundation for the prior year. Pigeon is not a private foundation.
For Pigeon not to be classified as a private foundation, it must satisfy both an external support (i.e., broadly supported) test and an internal support test. The total support received by Pigeon is $310,800. To satisfy the external support test, more than one-third of Pigeon’s support must normally come from certain external sources. For Pigeon, this includes the following.
Governmental unit A for services rendered $ 6,300
Governmental unit B for services rendered 4,500
General public for services rendered 75,000
Contributions from other than disqualified persons 160,000