pigeon inc a sect 501 c 3 organization received support from the following sources g 699272

Pigeon, Inc., a § 501(c)(3) organization, received support from the following sources.

Governmental unit A for services rendered

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$ 6,300

Governmental unit B for services rendered

4,500

Fees from the general public for services rendered

 

(each payment was $100)

75,000

Gross investment income

39,000

Contributions from disqualified persons

26,000

Contributions from other than disqualified persons

 

(each gift was $50)

160,000

Total support

$310,800

a. Does Pigeon satisfy the test for receiving broad public support? Why or why not?

b. Is Pigeon a private foundation? Be specific in your answer.

c. Arnold Horn, Pigeon’s treasurer, has asked you to advise him on whether Pigeon is a private foundation. Write a letter to him in which you address the issue. His address is 250 Bristol Road, Charlottesville, VA 22903.

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