Gentle Spirit Horses Rescue & Sanctuary is a 501(c)(3) non-profit organization certified by the IRS, as well as a Non-Profit Corporation registered in the State of South Dakota. GSH seeks to be transparent in its financial operations by making the following information publicly available. The Internal Revenue Code requires a charity to make its Form 1023 exemption application, Form 990, and Form 990-T, available for public inspection. See the IRS website for details on what is required. GSH has chosen to provide information above and beyond the requirements, including our monthly Revenue & Expense reports and projected budgets.