There are two avenues of use for horses donated to the The Ohio State University Equine Program. They can become part of the breeding herd or they can go into the Behavior & Training class where they will be trained and prepared for auction in the Buckeye Bonanza Benefit Horse Sale.
Breeding stock must obviously be stallions or mares, and they must be of high enough quality to replace an animal that is already in our breeding herd. If they meet these criteria, they may be kept for several years or replaced in just a few years. We currently have several mares with world-class bloodlines, conformation, color, and disposition. To replace one of these mares would take a very nice mare indeed.
All other horses accepted into the program are handled and trained by students in the Behavior & Training class before being sold at our Buckeye Bonanza Horse Sale. We take all breeds, ages, and types. 
When we receive well-trained horses, we simply start them on something new so students learn to train. However, we try not to take a horse that will be difficult to place in a new home because of a major physical problem. For liability reasons, we also avoid horses with major behavioral problems.
Donated horses may be used as a tax deduction at their fair market value. We strongly encourage donors to confer with their CPA on details about using horses as tax deductions. There are many rules that vary based on the individual donor’s personal situation.