PUBLIC NOTICE OF TRUST DETERMINATION

Effective October 1, 2007, the Internal Revenue Service has determined, by its official letter dated February 28, 2008, that the Ponca Military Academy Educational and Charitable Trust is a Private Foundation as defined by Sec. 509(a) of the Internal Revenue Code. As a Private Foundation, the Trust has been granted Federal income tax-exempt status within the meaning of Sec. 501(c)(3), Internal Revenue Code. However, the Trust is required to file IRS Form 990-PF annually by May 15 th to report income and expenses for each accounting period, January 1-December 31.

The purpose of the Trust is to receive and administer funds, specifically a Trust Fund which was established on October 1, 2007, to perpetuate the memory of Ponca Military Academy. The programs of the Trust are educational and charitable, not political or partisan, to serve a public interest, and meet the requirements of governing Internal Revenue Codes. Therefore, gifts to the Trust are tax-deductible, and any future scholarships/awards which may be granted by the Trust are not taxable expenditures.

All documentation to date pertaining to the Trust's organization, programs and finances is available for public inspection, upon request, at its current primary office. Contact the Board of Trustees, c/o Clifford D. Hayes, President,6098 Pack Ln, Rogers, AR 72758. Former PMA cadets will receive progress reports at each annual reunion of the Ponca Military Academy Alumni Association.