Tax Exempt Status

Department of the Treasury
Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45101

Date: May 24, 2007

Arctic Dog Rescue & Training Center
6325 Cuesta Place NW
Albuquerque, NM 87120

Employer Identification Number: 20-8299588
DLN: 17053043042017

Contact Person: Gregory K. Olwine ID#31382
Contact Telephone Number: 877-829-5500

Accounting Period Ending: July 31
Public Charity Status: 170 (b) (1) (A) (vi)
Form 990 Required: Yes
Effective Date of Exemption: October 19, 2006
Contribution Deductibility: Yes
Advance Ruling Ending Date: July 31, 2011

Dear Applicant:

We are pleased to inform you that upon review of your application for tax exempt status we have determined that you are exempt from Federal income tax under section 501 (c) (3) of the Internal Revenue Code.

Contributions to you are deductible under section 170 of the Code. You are also qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code. Because this letter could help resolve any questions regarding your exempt status, you should keep it in your permanent records.

Organizations exempt under section 501 (c) (3) of the Code are further classified as either public charities or private foundations. During your advance ruling period, you will be treated as a public charity. Your advance ruling period begins with the effective date of your exemption and ends with advance ruling ending date shown in the heading of the letter.

Shortly before the end of your advance ruling period, we will send you Form 8734, Support Schedule for Advance Ruling Period. You will have 90 days after the end of your advance ruling period to return the completed form. We will then notify you, in writing about your public charity status.

Please see enclosed Information for Exempt Organizations Under Section 501 (c) (3) for some helpful information about your responsibilities as an exempt organization.

If you distribute funds to other organizations, your records must show whether they are exempt under section 501 (c) (3). In cases where the recipient organizations is not exempt under section 501 (c) (3), you must have evidence the funds will be used for 510 (c) (3) purposes.

Sincerely,

Robert Choi
Director, Exempt Organizations
Rulings and Agreements