T regulatory cells (Tregs) are the best positive control cells for FoxP3 nuclear marker. So, your best bet would be to make a single cell suspension of the rat spleenocytes and can use them as controls. If you are going for flowcytometry based characterization, the CD4+CD25+ dual stained Treg cells will show FoxP3 staining and if it is for IHC or IF, You can use spleen tissue or PBMNCs cells prepared as a cyto spin on coated glass slides. If your antibody has a species cross reactivity with mouse, then you could do the same (using mouse spleen cells/tissue) vice versa.