Looking to find any information around definition of Proof of Concept vs. Pilot.   With the evolution and introduction of AI type modern technologies we are starting to test to see if/what tool sets work with our business flows. Is proof of concept and pilot the same thing?

A Proof of Concept helps you validate the feasibility of your idea or project. It does not have to be perfect, and it can have a lot of "tapes". You can prototype a car with boxes and some training wheels, but it won't be a good product for a pilot. Once this is tested and its feasibility is determined, then you will develop a pilot. A Pilot is now to put it more into the "real world". It is still not perfect, but it is "safe enough" to run it. In the example of the cardboard car, now you need to put some metal to make it more real and determine how stakeholders will perceive and receive this product. 

Sometimes a product has already been developed as well as its feasibility tested but your customers may be different, so you need to pilot it. This is very common in third party applications that already exists but you want to validate if it will help you for your use case.

For new products, I encourage both the proof of concept and pilot as part of your process to determine if this is something worth pursuing. 

I tend to use POC to do exactly that - Prove we can make the Concept work.  It is much more of a technology thing than a user thing.  Can we make this idea work? Do we have the data, infrastructure, services, etc to create a solution in a cost effective (effort) manner that meets a business case.  
For Pilots it is getting that first collision with the outside world and are we finding product market fit and do we have our internal ducks in a row.

I agree with @mayank-
- POC tends to be a quick demonstration of the viability of a concept before additional investment is made.  We have also used the term "use case" here.  You then go seek funds for a broad-scale roll-out.
- A Pilot tends to be the initial configuration of a deployment without all the bells and whistles in order to gain customer feedback.  The intent of the pilot is to learn so that the full deployment or broader deployment is successful.  We sometime use the term Alpha and Beta Tests here.

Good question, but how does the taxonomy difference help with the testing / business flows? 

Typically a POC is:
>> A shorter prove cycle just to prove the technology, not its business usefulness in your environment
>> Cheaper in terms of time, resources, and pricing since it isn't customized or as tailored
>> Typically has no integrations, detailed analytics, etc.

IMO a pilot is:
>> A restricted version of a production deployment. Proves both tech and business success
>> A longer timeframe to have time to roll it out, get user feedback, see usage, and understand what this could look like in production
>> Have been through integrations, security, procurement, and other conversations with the right stakeholder internally.