It's funny you just asked that- we have been gathering TONS of acorns specifically for our chickens for the past couple weeks!
They are super high in nutrition and protein for them, so they can make a very good snack (not the bulk of the diet though). We are getting them to supplement their food in the winter since they won't have grass and plants and stuff.
SOME acorns can be toxic, because they are high in tannins. This is because the tannins are very bitter, which can be upsetting to the stomach. So given raw, it depends. However, they can have the tannins cooked (or soaked or leeched) out, and then they are absolutely not toxic at all.
There are acorns which are derived from red oaks, and there are acorns which are derived from white oaks. The acorns that are from a subspecies of red oaks are very high in tannins, and are very bitter. So they would preferably need to be cooked out.
The acorns from a subspecies of white oak are are not that high in tannins, and are supposed to taste like a hazelnut because they aren't bitter. The animals absolutely love those, and so they will be gone from the forest first!
You should be able to tell the difference fairly easily. The trees that are a subspecies of red oak have leaves that come to a very definite pointy point. The white oak leaves come to a rounded point. Here is a picture for reference:
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The animals in the forest will eat both, but they definitely eat the white oak acorns first! So around this time of year, if you go into the woods, the red oak trees will probably have a lot more acorns under them than the white oaks.
So if you want to give them to your chickens without cooking or soaking tannins out, white oak acorns would probably be the way to go. However, the red oak acorns can be just as beneficial and tasty once the tannins are cooked out.
And lots of people do give acorns of both kinds to their chickens without cooking them at all, but I would recommend getting the tannins out first.
So short answer- if you want to give them to your chickens you should look into how to get the tannins out, if you get the red oak acorns.
And you can tell once you've leeched the tannins out, whether you got them or not. Taste one (they are safe for humans), if it tastes very bitter and makes you pucker- they have a lot of tannins in them. If it tastes like a hazelnut, and you don't need to pucker, you've got nothing to worry about.
They definitely won't harm your chickens without tannins in them.
We, just for good measure, are going to leech the the tannins from the white oak acorns too, just because we got both red and white oak acorns and they are all mixed together.
That's what we are doing, we got acorns from both trees and are going to leech the tannins out. Then they should be totally edible for our chickens, and will be a good nutritional snack for them in the winter! It's amazing the food that's growing around us all the time, we just have to learn how to use it!