There is a company named AAFES who sends employees overseas to work.

Does AAFES employees qualify for the foreign income tax exclusion if all other criteria are meet?

I asked this because IRS publication 54 states if person is paid by u.s. government or its affiliation then overseas income is tax and they are not eligible for the foreign income tax exclusion.

I am trying to determine if AAFES is u.s. government or affiliated and considered u.s. government or if AAFES is a separate company that the government is doing business with.

I appreciate any support you can share.