I know that most of the shelters do not have 501C non-profit standing. Below is a link that takes you through the process for $750. While this is still a lot of money, the savings would be great with everything you would be able to deduct under the non-profit status, including a portion of your mortgage payment, phone bill, internet service, and, of course, all the expense for the rescues! Debbie Whorley http://www.foundationgroup.com/default.asp?CID=887&FP=2874 [Posted in FML issue 4840]