Wags and Whiskers Rescue is not a public intake facility. As a general rule rescues are not legally able to accept lost, stray or abandoned animals from the public. Since our focus is on animals currently in danger of being euthanized at the shelter we simply do not have the resources to take in strays and follow the guidelines of stray holds and notifications. It is important to remember that not every stray is abandoned. Things happen in life - children open doors, maintenance people leave gates open, etc - and the animal you just found could be a very loved pet. PLEASE do not just give it away. Take the animal to any vet to scan for a microchip (they do not charge for this). If you are not comfortable leaving the animal at a public shelter you should still go to the shelter and fill out a "Found Animal" report. Post found signs in the area, place an ad in the paper, on craigslist, etc. Remember to keep one unique thing from the public so the true owner will be able to confirm it is his/her animal. This will prevent someone looking for a "free" pet from claiming it is theirs. 
Also, even if the animal appears thin, dirty or flea ridden, remember it could have been missing for several days, weeks, or even months.