tax deductible charitable flights

gprellwitz

gprellwitz

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Grant Prellwitz
Okay, I'm starting to do my taxes for this year, and want to verify the tax-deductibility of flights I've provided for charity organizations, namely Angel Flight Central and LifeLine Pilots. I've seen all sorts of anecdotal evidence that says that direct costs (e.g. airplane rental) are deductable as non-cash donations to the organization. However, since these amount to around $3000 this year, I'd like to have something a little more substantial, lest I inadvertently run afoul of the rules.

Does anyone have something for me on this? Have a citation or ruling? Been through an audit where the IRS okayed it?

(BTW, I'm reviewing this thread from 2005 already: http://www.pilotsofamerica.com/forum/showthread.php?t=2381)
 
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What I've done (and has passed muster in the past - nice to have an IRS auditor in the family), was to keep my rental receipts, mark the mission number on them, and then keep the mission documentation (e-mail, whatever) from the charitable organization, all assembled in a folder

As long as you don't combine any personal use with the mission flying, it's an easily understood expense - the rental of this airplane on this date for this much money was directly used in support of this charitable airlift mission, and there was no other purpose for the rental and the flight.

I know of folks who've added an angel flight mission as a "leg" of a longer X/C flight, and successfully deducted the direct operating costs of that "leg", but in my opinion you need to keep really good records so that you can show that you wouldn't have incurred that expense otherwise.

As always, consult your finance and tax professionals. This advice is free, and you get what you pay for. Often less.
 
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