Toby is a Paint Horse stallion who donates all of his earnings and donations to less fortunate people in the U.S. and now in Costa Rica and Nicaragua. Toby is the only individual horse that the IRS has determined to be a public charity with 501(c)(3) tax-exempt status. Wal-Mart gift cards in the amount of $100 are purchased and placed in an envelope with a picture of Toby, his P.O. Box # and a note stating there are no strings attached. Volunteers called "agents" pass the cards out to needy people they come in contact with. Toby now has more than 80 agents and has given away over $150,000.