Michael Leyden
2610 South Fifth Street
Charleston, IL 61920

Re: Letter for Your Tax Records.

Dear EarthCorps Volunteer<P> On behalf of the staff of Earthwatch and the Principal Investigators whose field research was funded, in part, by your generous contributions in 1995, we wish to thank you for your support of this institution.

In accordance with IRS provisions, Earthwatch is required to tell you how much of your payment of $ 1695 made in 1995 is deductible as a charitable contribution.

Research Contribution
Eighty percent of your payment to Earthwatch is a gift to Earthwatch to support its scientific activities. The payment covers scientific and technical staff, equipment and instrumentation, logistical preparation, as well as all of Earthwatch's activities of screening, planning, executing, and managing its many scientific projects, as well as the cost of producing its communications and publications.

Expenses
Because you have volunteered valuable services to Earthwatch, you are also entitled to deduct your out-of-pocket expense including food, lodging and on-site transportation costs. Earthwatch has determined that twenty percent of your payment or the balance of the payment has covered those volunteer expenses. In addition to the amount paid to Earthwatch, you may have directly incurred other volunteer expenses for travel to the site. In deducting such expenses, please take care to eliminate any travel time not specifically related to the expedition itself. You should maintain a record of the nature of your volunteer activities in case you should be asked by the IRS about these activities.

Goods and Services
You have received no goods or services from Earthwatch in exchange for this payment; however, if you have used your Earthwatch experience to obtain academic credit or other benefit from other sources, that benefit may offset your gift to Earthwatch. As with all tax matters, it is wise to consult with your own tax adviser with regard to your tax treatment of these expenses.

We are grateful for your volunteer service and donations in support of scientific research.