Can i claim a rescue horse

The rescue of a horse may be tax deductible if the horse was recued through a qualified charitable organization that rescued the horse. 

Qualified organizations include nonprofit groups that work to prevent cruelty to children or animals. Costs related to the support of the horse would be deductible in such a scenario. Mileage at 14 cents per mile to care for the horse would be deductible.

If the animal is acting as a service animal, then costs of buying, training, and maintaining (food, grooming, vet care) the service animal to assist a visually impaired or hearing disabled person, or a person with other physical or mental disabilities would be a medical expense deduction if the horse is for you, a spouse, or a dependent claimed on your return.

For more information, see: 2020 Instructions for Schedule A, page 2.
For noncash donations greater than $500, Form 8283 will be added to your tax return automatically by TurboTax.

IRS Publication 526: Charitable Contributions, page 3