The Skylane is the airplane owners keep longest and part with hardest. Most donations here come from a medical that did not renew, a move, or an estate — rarely because the airplane disappointed anyone. A typical donation is a 1960s to 1980s 182 with a mid-time or run-out O-470 or IO-540, an avionics panel upgraded once, and an annual anywhere from current to five years lapsed. The useful load and the constant-speed prop keep the buyer pool deep even when the airframe needs work.
What moves the number on a 182
Engine and what kind of overhaul. The Continental O-470 and the later IO-540 both carry a 1,500 to 2,000 hour recommended TBO depending on variant. A field overhaul and a factory reman at the same SMOH are not worth the same, and on an engine that has been sitting, calendar years matter as much as hours. Give us the date and the shop if you have them.
Constant-speed prop and its calendar. Unlike a 172, the 182 has a governed prop with its own overhaul interval measured in years as well as hours. On a parked airplane it is usually the calendar that has expired. This is routine and it does not change whether we take the aircraft.
Avionics and ADS-B. ADS-B Out is the first thing a buyer checks. A certified navigator and current transponder put a 182 in front of buyers who want to fly it next month; a vacuum panel puts it in front of buyers who plan an upgrade. Both are fine — tell us which you have.
Corrosion, and the Skylane specifics. We look at the carry-through spar, the lower firewall, the seat rails and any float or coastal history. If it wore floats, say so; that changes the inspection list rather than the answer.
How a 182 gets to us
With a current annual, our ferry pilot flies it out. With a lapsed annual, we arrange a mechanic's inspection, the logbook entry and a special flight permit through the local FSDO — a 182 is a straightforward permit. If it has been parked outdoors for years, has corrosion findings or damage history that makes a ferry unwise, the wings come off and it moves on a flatbed. Every route is at our cost.
What the first call covers
What you can deduct for this aircraft
Skylanes hold value well and almost always sell rather than get retained, which puts most donors on gross proceeds — what a buyer actually paid, reported on Form 1098-C. Because 182s regularly clear $5,000 by a wide margin, the qualified appraisal and Form 8283 Section B are near certainties here rather than edge cases. Budget for the appraisal as your own expense; the IRS requires it be independent of us, so we cannot choose or pay for yours.
We sign Section B as the recipient charity, and the IRS requires the appraiser be independent of us.
Rules for aircraft gifts are in IRS Publication 526, valuation in Publication 561. Nothing here is tax advice — confirm your figures with your CPA. How the deduction works · FAA paperwork
Other models in this class
Start with the N-number
We will pull the registry record before we call you back.