Is igloos a form of non material culture?

No, igloos are not considered a form of non-material culture; they are a tangible representation of material culture. Material culture includes physical objects and structures created by a society, such as buildings, tools, and artifacts. Non-material culture, on the other hand, encompasses the beliefs, values, customs, and practices of a group. While igloos may reflect the values and traditions of the cultures that build them, the igloo itself is a physical structure, categorizing it as material culture.