PnP flight expense as charitable donation

[msankaran]

I found definitive guidance that substantiates Steve Foley's comments above - the only expenses that can be deducted are ones that are directly connected with the flight - normally fuel and tiedown fees. If the flight without the passenger is part of the flight to pick up the dog and drop it off, I deduct those expenses - for instance, if I am flying from my home base to another airport, picking up the dog, dropping it off at another airport and then flying back to my home base, I would deduct my fuel cost for the entire trip. If you are asking whether it is ok to deduct the expense of your overnight stay, I don't know, but it seems a tad aggressive.

Mahesh

[sgavette]

No, not the hotel, just the flight. I was just concerned with the length of time for the trip and if it was still deductible if I spent a day or two on one side. Thanks.

[msankaran]

I am no tax accountant, but it would seem that that if you just stay overnight, as opposed to a couple of nights or more, the entire flight could be looked at as a single rescue flight. It is definitely not as clear cut as if the entire flight were accomplished in one day.
Mahesh

[carlsonbe]

Are there no guidelines on this? Surely between PNP and Angel Flight, there have to be some IRS-approved standard procedures by now on what is deductable, and what is not?

[carlsonbe]

The IRS has a standard allowance for reimbursement of privately owned airplane travel -- $1.31 per mile.

See IRS ruling as of April 17, 2012 here: http://www.gsa.gov/portal/content/100715

Better than keeping records of all the little expenses, isn't it better to document the distance flown, and simply cost it at the IRS rate? that is what you would do if you drove your car for similar purposes.

[sgavette]

See IRS ruling as of April 17, 2012 here: http://www.gsa.gov/portal/content/100715

This site lists the GSA reimbursement rate for authorized travel. And it explicitly says IRS rates may differ. I doubt this would be valid for charitable deductions.

[msankaran]

This link leads you to a comprehensive review of deductions allowed by the IRS for charitable flights. the document was prepared by a law firm for the National Business Aviation Association. While the paper itself is focused on ways to increase the deductions that may be taken for charitable flights provided by corporate operators, the basic rules are applicable to ordinary GA charitable flights. The link is:

http://www.dowlohnes.com/files/upload/C ... lights.pdf

The operative paragraphs reads as follows:

While the FAA now appears to permit aircraft operators to perform some charitable flights and
take the associated tax deduction, the IRS only allows a charitable deduction for variable costs of
transportation for charitable purposes.
“Only those expenditures incurred for operation, maintenance, and
repair, which are directly attributable to the use of such aircraft” on a charitable flight can qualify as
charitable deductions.
Examples of costs that could be “directly attributable” to a charitable flight include
(a) the cost of fuel and oil for the flight, (b) pilot fees incurred solely for the flight, (c) rental charges for an
aircraft used only for the flight, and (d) extra liability insurance incurred only for the flight.

Based on the aforementioned document, I don't think that IRS reimbursement rates for aircraft can be used as the basis for claiming a deduction for charitable flights. The document is pretty clear - only variable costs directly associated with a specific charitable flight can be deducted. I haven't been able to find any more recent guidance on the subject (this document was prepared in 2006).

Mahesh

[msankaran]

Here's another link that also deals with the tax deductibility issue. It has the IRS's original guidance on the subject.
http://aircareall.org/tax.htm

Mahesh