This statement is intended to be a qualified notice under Treasury Regulation Section 1.1446-4(b). Brokers and nominees should treat one hundred percent (100.0%) of Dorchester Minerals, L.P.’s distributions to non-U.S. investors as being attributable to income that is effectively connected with a United States trade or business. Although a portion of Dorchester Minerals, L.P.’s income may not be effectively connected income, brokers and nominees should treat one hundred percent (100.0%) of Dorchester Minerals, L.P.’s distributions to non-U.S. investors as being attributable to income that is effectively connected with a United States trade or business. Accordingly, Dorchester Minerals, L.P.’s distributions to non-U.S. investors are subject to federal income tax withholding at the highest applicable effective tax rate. Per Section 1.1446(f)-4(c)(2)(iii), one hundred percent (100.0%) of the Dorchester Minerals, L.P. distribution is in excess of cumulative net income. Nominees, and not Dorchester Minerals, L.P., are treated as the withholding agents responsible for withholding on the distributions received by them on behalf of foreign investors.