If he no longer performs to your expectations but still has plenty to give, donating your horse to a therapeutic riding center can be a win-win solution.

By Kip Goldreyer

Your wonderful competition horse just isn&undefined;t what he used to be. Whether he&undefined;s showing his age or a little unsoundness has cropped up, maybe he&undefined;s stopping at 3-foot jumps he used to sail over. Maybe, just when you thought you were ready for Second Level, his hocks are getting too iffy for collected work. Or maybe he&undefined;s just jumped around one cross-country course too many. You&undefined;ve helped him along with a well-planned show schedule, regular shoeing, chiropractic, joint supplements, and the judicious use of such nonsteroidal anti-inflammatory drugs (NSAIDs) as bute. But in most cases there comes a day when even you have to admit that those efforts aren&undefined;t enough.

You wish your pockets were deep enough to let you keep him as a pet, but realistically they probably aren&undefined;t. As for selling him . . . you worry that you won&undefined;t get what he&undefined;s worth, and you may also worry about losing a say in what happens during his "golden years." A not-so-caring owner might risk injury and burnout by trying to push him beyond his limits. And you have nightmares that he&undefined;ll get passed from hand to hand and possibly wind up abused, neglected, in pain, or sold at auction.

Maybe Theres Another Option

You may have another alternative that benefits both you and your horse: donating him to a nonprofit riding program, such as a therapeutic riding center for individuals with disabilities, Pony Club, or a school or college with an equestrian curriculum. If your guy is like most older or serviceably sound horses that go to such programs, he&undefined;ll enjoy ...

• the lighter, toned-down, lower-demand work. In fact, the consistency of a well-run thereapeutic riding program may well keep him going and happily useful far longer than almost any other career choice.
  
• the affection and energy transfer he gets from daily touching and handling as people from little kids to doting adults groom, fuss over, and love him.
  
• the healthy interaction with other horses. (Most therapeutic riding programs turn their "schoolies" out in social herds at least part of the time.) And you&undefined;ll have . .
  
• the satisfaction of knowing he&undefined;s become a schoolmaster who&undefined;s comfortably extending his useful life by teaching a new generation of students.
  
• the reassurance that you won&undefined;t lose track of him and he won&undefined;t spend his last days in pain and suffering (something we&undefined;ll say more about later).
  
• possible eligibility for a tax credit that may actually make more financial sense than selling him for a pittance. (Many worthy "for-profit" riding programs welcome donated horses, too, although they won&undefined;t qualify you for a tax deduction. For more about tax considerations, see "Get Your Donation&undefined;s Worth" at right.)

Sound good so far? If so, ask yourself some important questions.

Am I Ready to Let Go?

You are if you can shrug your shoulders and say "Oh, well" at the prospect of some well-meaning student&undefined;s combing half the hair out of your horse&undefined;s beautiful tail. You are if you can accept that even a normally good-minded and easygoing horse who&undefined;s been privately owned may act a bit resistant and uncooperative in the new activity and lifestyle that his career change involves. You are if you understand the inevitability of at least a few bumps and bite marks after your horse&undefined;s first week in pasture, and the possibility that he may temporarily lose a bit of weight -- not because he&undefined;s being worked too hard or fed too little, but because he&undefined;s too busy socializing or just trying to find his place in the pecking order. And you&undefined;re really ready if you can be a "hands-off" donor who neither hovers, meddles, nor picks nits, but can stand back, watch, and be proud and happy to see him being useful and well cared-for.

You probably aren&undefined;t ready to let go, by the way, if you insist on dictating restrictions that in no way improve his health or well-being (like NO COMBING HIS TAIL), or making demands that a program with many horses and students may not be able to enforce (like insisting that he wear a particular halter).

Is My Horse Suitable?

Not every horse is suited to life in the therapeutic or educational world, of course. Attitude and manners are critical: Such a horse must be gentle on the ground?no biting, charging, or kicking. He must be tractable under saddle -- no rearing, bucking, or bolting. If he jumps, he shouldn&undefined;t stop at doable heights. He must be reasonably easy to shoe and medicate. He needs to accept new experiences calmly. He needs to be able to tolerate group lessons, neither getting fired up by the activity nor becoming defensive about his "space."

Hes ahead of the game if he already fits into herd life peaceably and sociably. And he stands a far better chance of working out if he comes without special needs (such as a diet restricted to alfalfa pellets), activity limitations (such as "no jumping" or "no children"), or vices (such as cribbing -- cribbing collars tend to get lost in the shuffle, they&undefined;re not considered safe in pasture, and a cribber without a collar controlling him may destroy valuable fencing and other property).

Serviceable soundness is essential. Nonprofit therapeutic and educational programs typically don&undefined;t have the time or money to nurse sick or lame horses, and a head-bobbing schoolie is ab-solutely unacceptable. Still, though most programs are understandably cautious about taking on major or advanced cases of navicular, ringbone, or arthritis, many are realistically savvy, willing, and able to manage minor wear- and age-related unsoundnesses that don&undefined;t limit usefulness or cause discomfort. And once a horse has proven he&undefined;s worth his weight in gold, most programs are more than happy to tend to special needs -- regular thyroid medication, for example -- that they might have refused to assume in the first place.

Therapeutic riding programs have additional requirements. The North American Riding for the Handicapped Association (NARHA) suggests that, for ease of handling, mounting, and side-walking, a donated horse stand between 14 and 15 hands high. He should be no younger than five; although some horses have been accepted at twenty or older, prospects for stability, soundness, and longevity are best if he&undefined;s between eight and sixteen. Because his movement gives direct input to a disabled rider&undefined;s body, he needs to move forward easily and freely. He must be reasonably indifferent to having strange objects, such as wheelchairs and beach balls, nearby or touching him. And it is a bonus if he responds readily to voice commands.

However, the above is a "wish list" to which there can be as many acceptable exceptions as there are horses; for example, some therapeutic riding programs need horses 16 hands or higher to carry tall or heavy riders. And some horses adapt to program demands more readily than their owners ever would have dreamed.

Just be prepared to disclose forthrightly your horse&undefined;s behavioral, training, and health background, including vet records and x-rays if appropriate. The program director may ask to have her veterinarian check out any "red flags." And the director or somebody knowledgeable in her barn will probably want to try him under saddle to get a feel for his ability, responsiveness, training, and habits?from tolerable ones (say, cutting corners or hanging on the left rein) to unacceptable ones such as bucking or rearing.

Have I Checked Out the Facility?

Sad to say, not all therapeutic or educational programs offer heaven on earth for horses. Visit the facility you&undefined;re considering, preferably several times. Are the horses fat and happy? Do the managers stay on top of herd and feed management, daily wound care, medication, and shoeing? Is the facility neat, or is it a mess? Are the personnel welcoming and cordial or brusque and surly? Is tack clean and in good repair? Are tack rooms orderly, with designated tack and grooming equipment for each horse? Is the fencing safe and secure? Does the facility work with a veterinarian who knows each horse and its specific health issues and needs?

Has management reduced fighting, kicking, and biting by dividing the horses into three herds: geldings; mares; and "special needs" horses (such as hard keepers or foundered ponies)? Is the grooming and tacking-up area shaded? (In terms of wear, experts estimate that a horse "works" an hour for every hour he stands in the sun waiting to be ridden.) Are the horses used for no more than three hours a day?

Is the level of performance re-quired compatible with your horse&undefined;s health and abilities? If the program&undefined;s focus is therapeutic riding, do horses get occasional "breathers": rides out on the trail, or even in the ring, with an instructor or volunteer in the saddle?

Check out the clients, too. Are they happy, organized, and demonstrating good principles of horsemanship and riding?

Have I Got It in Writing?

When you&undefined;re satisfied with the program and facility, sit down and negotiate a trial-period agreement. Whether a lawyer, you, or the program director drafts the document, or you use a preexisting form, make sure the agreement specifies the following:

• Length of the trial period. Fifteen to thirty days is usually more than enough to determine that a program suits your horse and that he&undefined;s temperamentally suitable and sound.
  
• A statement that, if your horse proves suitable, he will be accepted into the program at the end of the trial period.
  
• Acknowledgment that it&undefined;s OK for you to have a change of heart, call off the trial, and take your horse home -- and a provision stating who, in that case, is responsible for the board and other expenses incurred.
  
• Basic care and living arrangements (usually the same as those for other horses in the program, including pulling your horse&undefined;s back shoes for safety if he&undefined;s to be turned out with the herd).
  
• Medications (such as bute for sore hocks) and/or supplements (such as nutraceuticals for joints), and a provision stating who will pay for them.
  
• Who will ride your horse -- children, beginners, instructors, disabled students? -- and what kind of activities he&undefined;ll be doing. If he&undefined;s to jump, for example, will he be doing crossrails or bigger stuff? If he&undefined;s to carry handicapped riders, will he be pretested for unflappability by getting bumped with wheelchairs?
  
• Identification of who will make decisions about -- and be financially responsible for -- minor to major veterinary procedures and treatments.
  
• The fact that accidents happen. You should indemnify and hold harmless the program in the event of your horse&undefined;s injury or death during the trial period. The program should hold harmless and indemnify you for accidents or injuries that might result from his use.
  
• An "exit strategy." A school or therapeutic-riding career may well extend your horse&undefined;s useful life remarkably. But it won&undefined;t keep him young, or middle-aged, or serviceably sound forever. Assuming he&undefined;ll be accepted, get it in writing now that you will be notified (if, in fact, you wish to be) when he&undefined;s no longer usable; specify what end you feel morally, humanely, and ethically comfortable with and whom you want to carry out that end when the time comes. (Options you&undefined;ll probably feel most comfortable with include euthanasia, retirement at home, or a commercial retirement facility.)

Squeamish about discussing this stuff? If all goes well, your horse is going to be a great schoolmaster. He&undefined;ll serve a generation of students well. So take steps now to ensure that he&undefined;s treated fairly and doesn&undefined;t spend his last days abandoned, in pain, or suffering.

Get Your Donations Worth

Note: The following is a summary and is not to be considered complete information, tax advice, or legal opinion. As with all such matters, consult a well-informed legal and/or tax advisor.

To take a deduction for a charitable contribution of your horse, you&undefined;ll need to . . .

• Make sure the organization is a nonprofit charity qualified under the Internal Revenue Service (IRS) Code 501(c)(3) -- exempt from taxation because its income derives from its educational, religious, charitable, or humanitarian purpose -- and your horse will be used by the organization in accordance with its charitable purpose. If you&undefined;re unsure about a nonprofit&undefined;s program or status, ask to see its "statement of purpose" and "IRS exemption certificate." You can also contact the IRS for a listing of qualified 501(c)(3)s.
  
• Establish your horse&undefined;s reasonable worth or fair market value (FMV) at the time of the gift. If you believe he&undefined;s worth more than $5000, you must have an appraisal done by a "qualified equine appraiser," including a description of your horse, the date of the gift, the date of the appraisal, terms of any agreement about the use of the horse, the appraiser&undefined;s identity and qualifications, the method used to determine the horse&undefined;s value, and a statement that the appraisal was prepared for income-tax purposes. Even if you don&undefined;t think he&undefined;s worth that much, there are advantages to having in your records a letter of valuation from a knowledgeable horse professional, such as a trainer.
  
• Do the paperwork at the time of the gift. (The IRS loves contemporaneous records?and if appropriate forms do not accompany the tax return upon which your charitable contribution deduction is taken, your deduction may be disallowed.)

      Heres what you need:

         1. For a horse valued at less than $250, a receipt from the charity showing its name and address, the date and place of the contribution, a description of the horse, his FMV and how it was determined, and the terms of the agreement or understanding relating to his use and disposition.

         2. For a horse valued at more than $250 but less than $500, all of the above, plus a statement declaring whether or not you have received anything of value from the charity in exchange for the gift.

         3. For a horse valued at more than $500, all of the above plus Section A of IRS Form 8283, detailing how and when you acquired him and his purchase price at the time.

         4. For a horse valued at more than $5000, all of the above plus Section B of IRS Form 8283 and a "qualified appraisal" made no earlier than 60 days prior to the gift and no later than the due date of the tax return.

One That Worked; One That Didn&undefined;t

• Eighteen-year-old Windy was starting to refuse over fences and resist the dressage his owner wanted to do. At 14.2 hands, he was the perfect size for a child but far too strong-willed to be a child&undefined;s mount. So his owner offered him to a NARHA-certified therapeutic-riding center, hoping that his size (convenient for side-walkers) and his energetic walk (great for loosening clients&undefined; joints and muscles, increasing blood flow, and stimulating endorphin release) would somehow outweigh his behavior.
  
• Windy responded immediately to the consistent, low level of work and the high level of structure and expert supervision. He thrived on the attention (and carrots) from the children. He fit right into the herd with the other geldings. And his tough-mindedness manifested itself as confident indifference to the basketballs, frisbees, and wheelchairs that occasionally bounced off him, and to the typical mistakes disabled riders made (like kicking while pulling back on the reins). Today, two years later, Windy is a therapeutic mainstay.
  
• Fourteen-year-old Joe, a 16.2-hand Thoroughbred, was a seasoned hunter and equitation horse with a wall full of trophies. He did have some arthritic changes, but they were manageable. And he was a perfect gentleman on the ground. When his owner, a recent college graduate, bought a young horse, she offered Joe to her alma mater&undefined;s riding program. They happily accepted.
  
• But Joe was miserable. Turned out in the herd, he moped for his stall and his blanket. He quickly became the other horses&undefined; scapegoat -- a sad sack who just couldn&undefined;t make friends. The college toyed with the idea of keeping him in one of its few stalls -- but Joe was so wild in group lessons that he either bolted or bucked riders off. Those who did stay on didn&undefined;t learn much; they were too busy simply trying to control him. So the college regretfully returned him at the end of the trial period. Today Joe is living on a retirement farm where he has his own stall and paddock. 

Who Takes Donated Horses?

Heres a starter list of organizations.

Also be sure to check out local nonprofits in your area (and well-run "for-profits" if you don&undefined;t need a tax deduction).

• North American Handicapped Riding Association (NARHA) Member Centers. Find centers in your area, including contact names, addresses, and phone numbers, on the Web at www.narha.org or through their fax-on-demand (303-457-8496).
  
• United States Pony Clubs (USPC). The national organization has no "umbrella" policy regarding donations; local clubs decide on a case-by-case basis. To find the Pony Club in your area, check the Web at www.ponyclub.org or phone USPC at 859-254-7669.
  
• 4-H. Although 4-H is part of the Cooperative Extension System and not a 501(c)(3) itself, each state has a 4-H Foundation that enjoys either 501(c)(3) status or affiliation with a university. Again, the national organization has no "umbrella" policy, so donations are handled locally, case by case, depending on need and facilities. Find the 4-H program in your area by checking under the Cooperative Extension listings in the "County Offices" section of your local phone book.
  
• Schools, colleges, and universities with riding programs. Find one near you by conducting an online search (enter a string containing key words such as "College Degree Programs AND Equine" in your search engine), or by visiting equestrian Web sites such as www.haynet.net (click the "Equine Related Schools" link to get a menu of choices that will link you to school sites). Or check the Intercollegiate Horse Show Association Web site (www.ihsa.com) to find IHSA member schools.
  
  (Republished with permission)