Donating a Flight to Charity (PIREP)

My PIREP on the process of donating a flight to charity as a private
pilot:

I have read and been involved in a couple of threads regarding private
pilots wanting to donate local flights to charities, such as a church
auction or fund-raiser. The summary I seemed to get from each thread
was that you needed to contact your local FSDO, and you might be
subjected to a drug test. Wanting to donate my flight services as a
fund-raiser for our church, I decided to follow-through with this, to
see where it would go...

I contacted the local FSDO in Sacramento, and was "greeted" (not
hardly) by someone who think I was a complete moron for asking such a
question. After telling him that every indication and understanding I
had about the process led me to believe that I had to contact my FSDO
at least a couple of weeks prior to the flight, and that I might even
be required to take a drug test. His basic response was, "What do I
care, if you want to donate a flight to charity? Seems like you need
to contact a tax professional, rather than me". I informed him that
his suggestion of my consulting a tax professional was valid, but that
it had nothing to do with FAA regulations, or anything requiring me to
contact a local FSDO for the purposes of exercising such a flight. His
response... "I don't see any reason why you couldn't do that" (with
no suggestion of my requirement to get permission)

So.... For anybody considering such a flight, I would still suggest
contacting your local FSDO, because everything I have read has lead me
to believe that to be the proper protocol. However, this was my
experience. :-(


Best regards,
Todd

three-eight-hotel wrote:

So.... For anybody considering such a flight, I would still suggest
contacting your local FSDO, because everything I have read has lead me
to believe that to be the proper protocol. However, this was my
experience. :-(

A few years ago I donated a flight for a local opera company's auction.
Prior to doing so, I also called the local FSDO.

The response I received was much friendlier ("I am a big fan of all forms
of music and I think what you want to do is commendable") but also just as
relaxed ("No, you do not need anything special from us. Enjoy your
flight.")

--
Peter

What's your take on the tax perspective? It would seem that the
context of donating something would imply that there is a value
associated with it. If the FAA doesn't care or seem to consider it an
act of charter or "for hire" operation, then it wouldn't be an FAA
concern at that point anymore and would be equivalent to donating
somthing like lawn maintenance services for a day, which would also
have a value attached to it???

I would do it whether there was a tax advantage or not, but it would be
great knowing that it is a completely legitimate write-off.

Best Regards,
Todd

You just need to have it in writing that you notified the FSDO...

61.113
(d) A private pilot may act as pilot in command of an aircraft used in
a^M
passenger-carrying airlift sponsored by a charitable organization
described^M
in paragraph (d)(7) of this section, and for which the passengers make
a^M
donation to the organization, when the following requirements are
met:^M
(1) The sponsor of the airlift notifies the FAA Flight Standards
District^M
Office with jurisdiction over the area concerned at least 7 days before
the^M
event and furnishes--^M
(i) A signed letter from the sponsor that shows the name of the
sponsor,^M
the purpose of the charitable event, the date and time of the event,
and the^M
location of the event; and^M
(ii) A photocopy of each pilot in command's pilot certificate,
medical^M
certificate, and logbook entries that show the pilot is current in
accordance^M
with Secs. 61.56 and 61.57 of this part and has logged at least 200
hours of^M
flight time.^M
(2) The flight is conducted from a public airport that is adequate for
the^M
aircraft to be used, or from another airport that has been approved by
the^M
FAA for the operation.^M
(3) No aerobatic or formation flights are conducted.^M
(4) Each aircraft used for the charitable event holds a standard^M
airworthiness certificate.^M
(5) Each aircraft used for the charitable event is airworthy and
complies^M
with the applicable requirements of subpart E of part 91 of this
chapter.^M
(6) Each flight for the charitable event is made during day VFR
conditions.^M
(7) The charitable organization is an organization identified as such
by^M
the U.S. Department of Treasury.^M

BTW: The more restrictive requirements normally come from the charity
itself. For instance, BSA (Boy Scouts) has their own mountain of
paperwork, insurance requirements, and restrictions. EAA has some of
that too. I've done flights for both.

-Robert

three-eight-hotel wrote:

snip
I would do it whether there was a tax advantage or not, but it would be
great knowing that it is a completely legitimate write-off.

I calculated the actual costs for the flight (fuel, oil, used for flight's
duration), then included those expenses in my charitable contributions for
the year. I also noted in my logbook that the flight was a charity flight
and included the organization name in the comments section.

The organization then sent me the required letter after the auction
completed that stated no goods or services were received in exchange for my
donation.

You obviously need to clear this with your tax accountant, but IME, as long
as the charity is recognized by the IRS (US tax collector), I am eligible
to write off the donated flight.

--
Peter

however... I don't see the language that indicates you need to have it
in writing that you notified them. Is my brain scanning over it on
each read?

I see the "signed letter from the sponsor", which I've received...

Thanks!
Todd

You obviously need to clear this with your tax accountant,

Understood, and agreed.

but IME, as long as the charity is recognized by the
IRS (US tax collector), I am eligible to write off the donated flight

Also agreed...

Thanks for your input!
Todd

You have to show a photocopy of your log book for part iii. When I did
it I sent them a fax and then kept a copy. They called me and asked
what they should do with it. I told them I didn't care, I was just
fullfilling my obligation. Did you speak with Jim or Nancy at the FSDO?
BTW: After you complete the flght, you will want to fill out the
following form, exempting you from any drug test requirements.
http://www.aopa.org/forms/exemption.cfm

-Robert, CFI

Did you speak with Jim or Nancy at the FSDO?

I don't know if it was Jim, but it definitely wasn't Nancy, unless
she's a very heavy smoker??? ;-)

BTW: After you complete the flght, you will want to fill out the
following form, exempting you from any drug test requirements.
http://www.aopa.org/forms/exemption.cfm

Thanks Robert!