Two scientific studies discovered that at least 3 animals may be able to plan ahead.
Nicholas Mulcahy and Josep Call of the Max Plank Institute for Evolutionary Anthropology in Leipzig, Germany found that bonobo chimp and orangutans
... could choose a suitable tool for reaching a treat, carry it away and return with it to retrieve a treat hours later. It seems the apes were planning ahead for future rewards ...
Joanna Dally of the University of Cambridge, UK, found that Western scrub-jays:
... remember which birds were watching them when they first stored their food. They then use this information to decide whether to move the goods elsewhere to avoid theft ...
Link - via Olgui