Cindr, have they given you info on 501-3c non profit applications? My concern is that you first you investigate how much time it takes to run a non-profit rescue. You currently have a boarding kennel, a training school, a grooming shop, breed dogs and you offer a franchise business opportunity to the public thru your business, that offers a potential $3000.00 day income if people get involved. Also running the program you have, teaching people to be dog trainers. This is alot. When you start taking in rescues you have to keep very accurate records, have quarantine areas seperate from your other boarders, you have to meet certain requirements. You, as a kennel owner, can take in a dog and adopt it out to the appropriate home, for just the cost of the spay/neuter, as I do from my kennel. But to aquire the non-profit status and tax deductions you're looking for to establish a rescue, is another issue. Reccommend you look at their application first.