Everyone’s generosity works wonders in the lives of the animals.  Most of them have been abused or abandoned, but thanks to you we can give them medical care and the tender loving care they need.

Please help our animals by making a tax-deductible contribution to the SPCA.  You will be contributing to “no more homeless animals” because your donation will go towards spaying and neutering animals. 

To make a donation to the Montgomery County Society for the Prevention of Cruelty to Animals, please click on the donation button below or send a check to:

We will acknowledge your gift on our website page for contributors and send you a letter as a receipt for tax purposes.

A Memorial Gift to the SPCA will speak for you during difficult times.  When you make a gift in memory of a loved one, person or pet, the SPCA will send a card letting them know you made a memorial gift.  Each Gift of Love is further memorialized on the SPCA’s Memorial page of this website. 

Bequests and Estate Gifts

By making a bequest to the SPCA you have the satisfaction of knowing your legacy will continue to help homeless and unwanted animals long into the future.

Gifts received through wills and trusts are the financial foundation that makes possible the extensive care and comfort of the animals.  There are three common ways of making a bequest:

• Donate a percentage of your estate
• Donate a specific dollar amount
• Give the residue of your estate

Thank you for helping to make good things possible for the animals.

              Serving Montgomery County for 100 years, the Montgomery County SPCA 
              provides vital services to animals and people alike through sheltering and
              adopting animals, investigating animal cruelty and neglect.

To be deductible, contributions of money or property must be made to qualified organizations, such as religious, charitable, educational literary, scientific, or war veterans organizations, domestic fraternal societies, organizations that work to prevent cruelty to children or animals, or other qualified organizations. Organizations can tell you if they are qualified and if donations to them are deductible. The IRS website at www.irs.gov also has an Exempt Organization search feature to help you se if an organization is qualified. IRS publication 78, "Cumulative List of Organizations," is available online at IRS.gov and in many public libraries.

Only contributions actually made during the tax year are deductible. Credit card charges and payments by check are deducted in the year they are given to the charity, even though you may not pay the credit card bill or have your bank account debited until the next year.

If your contributions entitle you to merchandise, goods or services, including admission to a charity ball, theatrical performance or sporting event, you can deduct only the amount that exceeds the fair market value of the benefit received.

Donations of stock or other property are usually valued at the fair market value of the property. For stocks and bonds with an active market, the fair market value is the average price between highest and lowest selling price on the valuation date.

Those who donate their cars may also claim only the fair market value of the car. The fair market value takes into account many factors, including the vehicle's condition. The fair market value may differ substantially from the car's "Blue Book" value. For vehicle donations, taxpayers must document both the car donation and its fair market value.

For a contribution of $250 or more, you can claim a deduction only if you obtain a written acknowledgement from the qualified organization. You must obtain this written acknowledgement by the date you file your tax return or the due date of the return, whichever is earlier. A person donating property valued at more than 45,000 must obtain a qualified written appraisal.

You cannot deduct the value of your time or services, personal expenses, appraisal fees or contributions to specific individuals, among other things. If you have questions about the deductibility of charitable contributions, call the IRS Tax Help Line for Individuals at 1-800-829-1040.