Do not handle raccoon droppings with bare hands.

 It is important that people know how dangerous raccoon stool is if the raccoon is infected with the Baylisascaris roundworm. This is a common parasite of raccoons; some areas of the country have a 70 to 100 percent prevalence rate in raccoons. 

This parasite has an affinity for brain tissue, and that includes human brain tissue. Whats worse, the microscopic eggs that are the infective stage can live in the environment for possibly 10 years or more. Because children are the most likely people to touch the tainted surface and then put their hands in their mouths, they are the most likely to be infected.

No chemical will kill the parasite eggs. They are also very resistant to environmental degradation. Raccoon feces should be treated as hazardous waste, you should use gloves, double-bag the stool and dispose of it in the garbage. Use boiling water on the areas where the stool touched it in order to kill the eggs.

Some information obtained from:

Centers for Disease Control

http://www.cdc.gov/NCIDOD/DPD/PARASITES/baylisascaris/factsht_baylisascaris.htm