The lowest temperature for active mammals belongs to Three-toed sloths, with a deep-body temperature as low as 28 C/82 F (or even 24 C/75 F according to one reference) or as high as 40 F/104 C. Sloths thermoregulate poorly, and their body temperature varies with the external temperature (usually within 10 C/18 F).
During hibernation the body temperature of the Arctic Ground Squirrel can drop up to 2 C below freezing without ill effects. (The body tissues don’t freeze because they are at a higher concentration than fresh water and their freezing temperature is thus lower.)