What you accept
Will you take an aircraft that has not flown in years?
Yes. A large share of what we receive has been parked for a decade or more. Condition shapes the plan rather than the answer, and no aircraft is refused for condition.
What if the logbooks are missing?
Still acceptable. Missing records reduce what the aircraft brings on sale, and they often push it toward a training airframe or parts recovery instead. See aircraft without logbooks.
Do you take damaged aircraft or wrecks?
Yes, including insurance write-offs and incomplete repairs. Components frequently carry more value than the whole airframe. See damaged aircraft.
Will you take a project or a kit that was never finished?
Yes, crates and all. Completed homebuilts, stalled builds and partial kits are all workable. See experimental and kit aircraft.
What about just an engine, a propeller or a panel?
Yes. Component lots are accepted on their own. Note that similar items are aggregated for the $5,000 appraisal threshold. See parts and avionics.
Is there anything you cannot take?
Nothing mechanical stops a donation. What stops one is legal: disputed ownership, a live lien the donor cannot satisfy, or a shop holding the aircraft against an unpaid bill.
Costs and logistics
What does it cost me?
We cover pickup, transport, disassembly where needed, the title and lien search and the FAA filing. Where your claim requires a qualified appraisal, that is your expense and your choice of appraiser — the IRS requires the appraiser to be independent of the charity.
How do you move it?
Ferry flight where the aircraft is airworthy and the route makes sense, flatbed or container where it is not. Wings come off, everything is cradled and strapped. Weather and certainty usually decide which.
How long does the whole thing take?
Typically two to five weeks from first call to the aircraft leaving. A lien release, an estate authority document or an international deregistration can extend that considerably.
Do you collect from anywhere?
All 50 states. Aircraft outside the US are also accepted, with a longer sequence — see international donations.
Does the aircraft need to be airworthy or have a current annual?
No. Neither is required.
Tax and paperwork
How much can I deduct?
If we sell the aircraft, generally the gross proceeds, which we report to you on Form 1098-C within 30 days of the sale. If we retain it for a significant charitable use, we certify that use and the claim rests on fair market value supported by a qualified appraisal. Nobody can quote you a figure before that happens.
When do I need a qualified appraisal?
When the claimed value exceeds $5,000 and rests on fair market value rather than proceeds. Similar items are aggregated toward that threshold. See appraisals for donation.
Which forms are involved?
Form 1098-C from us on a sale. Form 8283 Section A between $500 and $5,000, Section B above $5,000 with the appraiser’s and our signatures. Above $500,000 the appraisal itself is attached to the return.
What sets the tax year?
Title transfer and delivery — when you part with ownership and we take control. Not the date you decided, and not the date of the later sale. See year-end timing.
I take the standard deduction. Is this worth doing?
Not for tax reasons. A charitable contribution deduction is of no use to a taxpayer who does not itemize, and we would rather tell you that now. Donors in that position sometimes proceed anyway because the carrying costs end and the aircraft goes somewhere useful.
Do you give tax advice?
No. We document the donation properly under US rules and your CPA advises you. Nothing on this site is tax advice.
Ownership and authority
The registered owner has died. Can I donate it?
Yes, once you have authority to act — letters testamentary, a small-estate affidavit or a trust certification, depending on the state and the estate. See inherited aircraft.
There is an old lien on the record. Does that stop it?
Usually not. Most liens we find were paid off years ago and never released, and chasing the release is our work and our cost. A live balance has to be satisfied before title can pass. See aircraft with a lien.
The aircraft is owned by an LLC that was dissolved. Now what?
Successor authority has to be documented before anyone can sign for it. It is a common situation and it adds weeks rather than blocking the donation.
Do all the co-owners have to agree?
Yes. Every party on the registration has to sign, which is worth settling before we start the paperwork.
About the organization
Who is receiving the aircraft?
Giving Center, a 501(c)(3) charity, EIN 92-1162407. More on the charity page.
How can I verify your status?
Look up the EIN in the IRS Tax Exempt Organization Search. That is the primary source and better than anything we could tell you.
Will you tell me where my aircraft ended up?
Yes, if you ask. Plans occasionally change between the transfer and the disposition, and your paperwork reflects what actually happened.
Your question is not here
Most donors have one specific complication, and it is usually faster to describe it on the phone than to read around it.