Howard Sean Wilson is at it again. He's giving things away.

First it was homemade cookies. Then it was toys. Now the 7-year-old Annandale resident has donated half of the money he received from the tooth fairy to the Fairfax County Police Department.

Howard Sean's mother, Patricia Donovan-Wilson, said the idea for her son's most recent act of philanthropy came to him one morning when he woke up and found $2 from the tooth fairy under his pillow.

She said that a few days earlier her son had heard her talking on the telephone, promising to donate some money to the Alexandria Police Department. After the tooth fairy's visit, Howard Sean wanted to donate half of the money to the police department in Fairfax County, where the family lives.

Department officials were floored.

In an internal memo obtained from a knowledgeable source, a police officer relayed the deed to his superior: "On Aug. 14, 1987, at about 1 p.m., Howard Sean Wilson came to my office to make a donation for youth camp. Mr. Wilson indicated a strong desire to make a donation which would benefit underprivileged children through the Police Department. Mr. Wilson is 7 years old."

His gift earned him a letter from Police Chief John E. Granfield, who saluted Howard Sean and wrote that he was proud to know the boy. "Your forthrightness in giving so generously of your limited funds to this worthwhile program serves to set an outstanding example for others to follow."

Asked why he did it, Howard Sean, a second grader at Woodburn Elementary School, said simply: "It just came to me."

Howard Sean's mother said her son just loves to share. She said her only child is always cooking up ways for his family to help others less fortunate.

Last Christmas Eve, for example, Howard Sean and his family baked cookies and took them to the Vietnam Veterans Memorial to give to those keeping a vigil for soldiers missing in action.

Then there was the time Howard Sean asked his parents to pack up all his unused toys and give them to needy children.

For his next project, he wants the family to cook some stews next winter and take them to the homeless people who live on the grates.

"He dreams them {ideas} up and puts us to work," his mother said. She said that sometimes she and her husband Howard, a major in the Army, "sit back and say, 'How did he get us involved in this?' "