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B. For an exempt organization not to be classified as a private foundation under the broadly supported provision, both the external support test and the internal support test must be failed. A. For an exempt organization not to be classified as a private foundation under the broadly supported provision, both the external support test and the internal support test must be satisfied. 12. Which of the following statements is correct? A. For an exempt organization not to be classified as a private foundation under the broadly supported provision, both the external support test and the internal support test must be satisfied. B. For an exempt organization not to be classified as a private foundation under the broadly supported provision, both the external support test and the internal support test must be failed. C. For an exempt organization not to be classified as a private foundation under the broadly supported provision, the external support test must be satisfied and the internal

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