Many New Yorkers want part of what they leave behind to go to the animals, and to the people who care for them: a no-kill shelter in Brooklyn, a farm sanctuary upstate, a wildlife rehabilitator. This page explains how to make that gift through a New York estate plan, how to check that the organization is what it says it is, and how to write the gift so it still works if the shelter changes, merges or closes. It is for anyone who wants an animal charity in their will, trust or beneficiary designations.

To talk through your plans, call (212) 518-3868 or request a free consultation. We are licensed in New York and work with clients in Manhattan, Brooklyn, Queens, the Bronx, Staten Island and Long Island.

“No-Kill” and “Sanctuary” Are Descriptions, Not Legal Categories

The first step is not drafting. It is confirming exactly who you are giving to. Words like “sanctuary,” “rescue” and “no-kill” describe a mission or a policy. They are not legal or tax categories. Some groups that use them are registered charities. Some are not tax-exempt at all. Some operate under a fiscal sponsor, so the entity that would receive your gift may be a different organization. Some are for-profit businesses. Before we write a single clause, we help you confirm:

Federal tax-exempt status. The IRS Tax Exempt Organization Search lets anyone check whether an organization is recognized under section 501(c)(3), confirm its employer identification number (EIN), and see whether its exemption has been automatically revoked.
New York registration. The New York Attorney General’s Charities Bureau registry shows a charity’s New York registration filings.
The exact legal name and EIN. Operating names often differ from corporate names, and similar names are common. The gift should identify the organization by its exact legal name and EIN so there is no doubt about who receives it.
Gift-acceptance terms. A gift of real estate, a vehicle or a living animal may require the organization’s agreement in advance.

Schwartsman Law Group does not recommend or endorse specific charities and has no affiliation with any shelter, sanctuary or rescue. Our job is to name the organization you choose correctly and to state the gift in the form you intend.

Ways to Give to an Animal Charity Through Your Estate Plan

A Bequest in Your Will

The most common approach is a bequest in a will, signed with the two-witness formalities of EPTL 3-2.1. It can take three forms:

A specific sum. A fixed dollar amount to the named organization.
A percentage. A share of your estate, which keeps the gift proportionate if the estate grows or shrinks.
The residue, or part of it. Whatever remains after specific gifts, debts and expenses are paid. Many people with no close heirs leave the residue to one or more animal charities.

Charitable bequests also have help that other gifts do not. Under EPTL 8-1.1, a disposition for charitable or benevolent purposes is not invalid merely because the beneficiaries are indefinite or uncertain. That does not make a vague gift a good idea.

A Revocable Trust

If your plan is built around a revocable living trust, the gift can be written into the trust instead of, or alongside, the will. The trust must be executed with the formalities of EPTL 7-1.17, and under EPTL 7-1.18 it controls only assets actually transferred into it. A charitable gift written into a trust has no property to apply to until assets are transferred into the trust, during life or through a pour-over will.

Beneficiary Designations on Retirement Accounts and Life Insurance

Retirement accounts and life insurance generally pass under the beneficiary designation on file, not under your will, and the form can name a charity for all or part of the account. For retirement accounts this can be tax-efficient: as a general matter, a qualifying charity does not pay income tax on the distribution it receives, so leaving the retirement account to the charity and other assets to family can stretch the gift further. We coordinate this with your tax planning.

The Remainder of a Pet Trust

If you are creating a pet trust under EPTL 7-8.1 for an animal that may outlive you, you can direct that whatever remains when the trust ends passes to an animal charity. The trust ends when no animal covered by it is still living, and the remaining property passes as the instrument directs. One caution: a pet trust is not itself a charitable gift. A charitable remainder from a pet trust is not necessarily deductible, and we do not promise any deduction.

Lifetime Gifts

In general, a contribution to an organization organized and operated exclusively for charitable purposes, including the prevention of cruelty to children or animals, can qualify for a federal income tax charitable deduction under IRC 170, subject to limits based on your adjusted gross income. For larger or more structured giving, including charitable remainder trusts, donor-advised funds and private foundations, see our guide to charitable vehicles.

Restricted or Unrestricted: Deciding How the Money May Be Used

Every charitable gift should say whether it is restricted or unrestricted, because that decides how the organization may use it and what happens if circumstances change.

Unrestricted gifts go to the organization’s general purposes, which lets it cover the costs donors rarely think about: veterinary bills, staff, utilities, transport.
Restricted gifts are tied to a purpose: a spay-and-neuter program, senior-dog care, a particular facility. A narrow restriction can backfire if the program ends or the need disappears.

Our usual advice is to state the purpose broadly and pair any restriction with a fallback, such as a gift “for the care and placement of homeless cats, and if that is no longer practicable, for the organization’s general charitable purposes.”

What Happens If the Shelter Closes, Merges or Loses Its Exemption

Animal welfare organizations are often small, and years can pass between signing and the day the gift takes effect. Three safeguards work together.

A contingent charity. The document names an alternate organization to receive the gift if the first has dissolved, merged or lost its tax exemption by the time of your death. We build this into nearly every charitable gift.
Cy pres under EPTL 8-1.1. If circumstances make it impracticable or impossible to carry out a charitable gift literally, the Surrogate’s Court or Supreme Court may direct that the gift be administered and applied in the manner the court finds will most effectively accomplish its general purposes. Courts generally require that the donor had a general, rather than a specific, charitable intent, and while the donor is living, such an order requires the donor’s consent. A court proceeding is slower and less predictable than a fallback you chose yourself, so we treat cy pres as a backstop.
Oversight by the New York Attorney General. Under EPTL 8-1.1, the Attorney General represents the beneficiaries of charitable dispositions and enforces their rights, and must receive notice of a proceeding to terminate a small charitable trust and written notice before a sale of real property held for charitable purposes.

Tax Considerations, in General Terms

The points below are general information, not advice about your estate or your return, and they depend on the organization’s status and on your own facts.

Federal estate tax. IRC 2055 allows a deduction for bequests to a corporation organized and operated exclusively for charitable purposes, and the statute expressly lists “the prevention of cruelty to children or animals” among those purposes. The organization may not let any part of its net earnings inure to the benefit of a private individual or be disqualified by political campaign activity or lobbying. Unlike the income tax deduction, the estate tax deduction is not capped at a percentage.
Federal income tax on lifetime gifts. IRC 170 contains a parallel test for an organization organized and operated exclusively for those purposes, and lifetime deductions are subject to limits tied to your adjusted gross income.
New York estate tax. New York’s estate tax has a “cliff.” For 2026 the basic exclusion amount is $7,350,000, and under Tax Law 952 the benefit of the exclusion phases out for taxable estates between 100 and 105 percent of that amount and disappears above 105 percent. Our post on charitable bequests and the New York estate tax cliff covers how charitable bequests relate to that cliff.

Leaving a Living Animal to a Shelter’s Care Program

Some organizations run programs that accept an animal after the owner’s death and either care for it for life or place it in a new home, often in exchange for a bequest or an enrollment agreement. They need more care in drafting than a gift of money.

Check the program’s terms first. Each program has its own rules on species, age, enrollment during your lifetime, the gift it expects, and whether it promises lifetime care or placement. A will that “leaves” an animal to a shelter that has not agreed to take it may leave the animal with nowhere to go.
Name the program and a backup. Identify the organization by legal name and EIN, refer to the program by name, and name an alternate caretaker in case the organization cannot accept the animal.
Pair it with a pet trust. An animal cannot own property, and an outright gift to a caregiver with a request that it be used for the animal is generally not enforceable. A pet trust under EPTL 7-8.1 lets you set aside funds for the animal’s care, name a trustee and a separate enforcer, and direct where the remainder goes when the trust ends. The trust can pay for the animal’s care in the program and send the remainder to the organization.

Who This Planning Is For

People whose animals are their family, who want both their own animals and the wider cause provided for.
Clients without close heirs who want the residue of their estate to do lasting good, and longtime donors who want their support for a shelter to continue after their death.
Owners of retirement-heavy estates, and estates near the New York threshold, where a charitable gift can be part of the tax plan as well as the legacy plan.

How We Work

We start with your goals: which organizations, how much, and whether the gift should happen during life, at death or both. If you have an animal to provide for, we plan for the animal first.
We confirm the organization through the IRS Tax Exempt Organization Search and the Charities Bureau registry, pin down the exact legal name and EIN, and ask about gift-acceptance terms where the gift is anything other than cash.
We draft and coordinate. The gift states whether it is restricted or unrestricted, names a contingent charity, and tells your executor or trustee exactly what to do. Beneficiary forms are updated, trusts are funded, and we recommend a periodic review because organizations change.

Frequently Asked Questions

Is “no-kill” a legal status I can rely on in my will?

No. “No-kill,” “sanctuary” and “rescue” are descriptions an organization chooses for itself, not legal or tax categories. If a no-kill policy matters to you, we can describe that purpose in the gift and name an alternate organization as a fallback.

What happens to my gift if the shelter closes before I die?

If your document names a contingent charity, the gift goes there. If not, the Surrogate’s Court or Supreme Court may, if literal compliance is impracticable or impossible and if the donor had a general rather than a specific charitable intent, apply cy pres under EPTL 8-1.1 and direct that the gift be administered and applied in the manner the court finds will most effectively accomplish its general purposes (while the donor is living, such an order requires the donor’s consent), with the New York Attorney General representing the charitable beneficiaries. Naming a fallback yourself is faster and more predictable.

Can I leave money directly to my dog, or to the shelter to look after her?

An animal cannot own property, so a gift “to” a pet does not work, and an outright gift with a request to care for the animal is generally not enforceable. What works is a pet trust under EPTL 7-8.1, with a trustee and an enforcer, paired where available with a care program whose terms you have confirmed in advance.

Is a bequest to an animal shelter deductible for estate tax purposes?

In general, a bequest to an organization organized and operated exclusively for charitable purposes, including the prevention of cruelty to animals, may qualify for the federal estate tax charitable deduction under IRC 2055 if the organization meets the statute’s requirements. The result depends on the organization’s status at your death. A transfer to a pet trust is not a charitable gift. A charitable remainder from a pet trust is not necessarily deductible, and we do not promise any deduction for it.

Does the organization have to be in New York?

No. The vetting steps are the same wherever in the United States the organization is based: confirm its exempt status, EIN and exact legal name through the IRS Tax Exempt Organization Search, and check the Charities Bureau registry for New York filings. We are licensed in New York only and coordinate with counsel in another state if its law affects the gift.

This page is general information, not legal advice; every situation is different.

Talk to a New York Estate Planning Attorney

If you want a shelter, sanctuary or rescue in your estate plan, we can help you choose the vehicle, confirm the organization and write a gift your executor or trustee can carry out as intended. Call (212) 518-3868 or request a free consultation. We serve clients in Manhattan, Brooklyn, Queens, the Bronx, Staten Island and Long Island.

Charitable Gifts to Animal Sanctuaries and No-Kill Shelters in New York