VetRepp Posted March 6, 2015 Report Posted March 6, 2015 Looking for expertise. Our sons school does an auction to raise money - it is a 501c so therefore tax - deductible. They get several items donated for the auction. Last year helicopter ride was a big item so my wife suggested a ride in our Mooney. My question: I am not commercial rated, Will the FAA consider this compensation for hire (i.e. Tax Write-off) and therefore illegal. It is publicized enough that I want to be by the numbers. Any thoughts? Thanks Quote
Vance Harral Posted March 6, 2015 Report Posted March 6, 2015 It can be done, but there are many hoops to jump through. Suggest you reference this link on charity flights at AOPA's web site. The biggies are that as a private pilot, you must have at least 500 hours total time, and you must notify your FSDO in advance of the event. I've considered this several times, but never followed through. My take: if you want to make a charitable donation to the school, buy a gift certificate from the local flight school for a discovery flight and donate that (this is likely to be how the helicopter ride was arranged). If you want to take parents from the school flying, do that outside the context of the charity auction as nothing more than a friendly offer. I'm sad to say that for me, conflating the two things seems to be more trouble than it's worth. 3 Quote
N201MKTurbo Posted March 6, 2015 Report Posted March 6, 2015 I did a charity event once. I made 15 trips from Falcon Field out over the lakes in one day! After all the other planes went home there was still a line waiting to fly in the Mooney! 1 Quote
Bob - S50 Posted March 7, 2015 Report Posted March 7, 2015 I've done one charity flight but I did not claim a tax deduction. My wife auctioned off the flight to raise money for her group and we took the winner up for a ride. We did not get any of the money paid by the winner. We paid for the entire flight. I wouldn't think that would be any different that just giving a friend a ride for free. Now if you want to claim it as a tax deduction, that could be different. On the other hand, I do intend to take the tax deduction for the Angel Flights I fly. Bob Quote
midlifeflyer Posted March 7, 2015 Report Posted March 7, 2015 The tax deduction is not the (only) compensation problem (the tax issue is not a problem for AngelFlight type flights). Keep in mind the limitations on private pilots in 61.113 is two-fold - not to be compensated for flying and not to act as PIC on a flight for which anyone is compensated Except as provided in paragraphs (b ) through (h) of this section, no person who holds a private pilot certificate may act as pilot in command of an aircraft that is carrying passengers or property for compensation or hire; nor may that person, for compensation or hire, act as pilot in command of an aircraft. We all seem to remember the last part and forget the first part. The payment to the charity by the person winning the auction in exchange for the flight is compensation to the charitable organization. As Vance pointed out with his link to the AOPA guidance, one needs to comply with 91.146 for these types of flights. Quote
jlunseth Posted March 18, 2015 Report Posted March 18, 2015 Read 91.146. Yes, it is legal, but with a number of restrictions, and you don't get around the restrictions simply by not taking a tax deduction, it is considered "compensation" if the charity receives something because of your flight. As mentioned, you must have at least 500 hours. The flight must remain within 25 nm of the airport and must be day VFR. It must begin and end at the same airport, in other words you can't transport someone someplace. The letter to the FSDO must be sent by the sponsor: (e) At least seven days before the event, each sponsor of an event described in this section must furnish to the FAA Flight Standards District Office with jurisdiction over the geographical area where the event is scheduled: (1) A signed letter detailing the name of the sponsor, the purpose of the event, the date and time of the event, the location of the event, all prior events under this section participated in by the sponsor in the current calendar year; (2) A photocopy of each pilot in command's pilot certificate, medical certificate, and logbook entries that show the pilot is current in accordance with §§ 61.56 and 61.57 of this chapter and that any private pilot has at least 500 hours of flight time; and (3) A signed statement from each pilot that lists all prior events under this section in which the pilot has participated during the current calendar year. I have done several of these for an organization where I serve on a Board Committee. I send the letter myself, as a member of that Committee and on behalf of the organization. I invariably get a call back from the FSDO asking for something or other that they want, that is not in the list in 146 (e). I always give them what they ask for, whatever it is. They also always call back and approve the flight, although 146 does not require an approval. The only pain is that the letter must contain the date and time of the event, and if you are weathered out or the flight is cancelled for some reason you can't just do it another day without another letter. I have never had that happened, but the FSDO tells me it is fine if I just call and advise them of the new date, and if everything else stays the same they will approve it. If you want to PM me, I can send you a copy of the letter I have used in the past. I should add that although it is a little bit of a pain to jump through the hoops with the FSDO, they have always been helpful here in MSP, and the flights have always been really fun for me as well as the passengers. I typically go up just before sunset so they get to see the big orange ball go down, and I contrive to get back to the airport in the dusk, within minutes of the end of "day VFR," so the passengers get to see the city lights. Somewhere in there I let one of the passengers take the controls for awhile. Never had a complaint. Quote
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