Flight Design CTs, Kitfoxes, Quicksilvers, powered parachutes and trikes. These donations usually follow a medical that did not renew, a private strip that got sold, or an aircraft that has sat long enough that the fabric needs attention. Paperwork is lighter than anywhere else in general aviation, and so is the whole process.
What we take care of
These are the fastest donations we process. Often it is a trailer, an afternoon, and a signature.
What shapes the plan for your aircraft
Three things, in this order.
Which category it is. Special LSA, experimental LSA, or a true Part 103 ultralight. They are not the same and they do not transfer the same way. If you are not sure, the data plate or the lack of one usually answers it, and we can work it out with you on the phone.
Engine hours and type. Rotax two-stroke and four-stroke engines have their own overhaul and rubber-replacement schedules, and the calendar catches parked aircraft first. Rough hours and the last rubber date are plenty.
Sails, fabric and tubing. On sail-wing aircraft, UV degradation is the limiting factor and a dead sail is a real cost. Tube frames get checked for corrosion and prior repairs. Neither finding stops a donation.
Usually a trailer, sometimes a wing fold
Most of these aircraft fit on a trailer with the wings folded or removed, and many owners already have the trailer. Where the aircraft is airworthy and the distance is short, a ferry flight is possible, but trucking is normally faster and cheaper for everyone.
Schools, youth aviation programs and EAA chapters take a great many of these airframes, flying and not. A tired trainer becomes a ground-school airframe and its parts keep two others in the air.
Tell us about the aircraft
Three short steps. Only your name, phone and email are required — everything after that you can answer from memory, skip, or leave to the phone call. Nothing here commits you to anything. We carry the cost of pickup, transport and filing; an appraisal, where one is required, is the donor's own expense.
Rather talk it through? (888) 228-7320
An intake coordinator reads every submission and calls you back. We never sell or share your information.
What you can deduct for a light sport or ultralight
Values here are modest, which usually keeps the paperwork simple: under $5,000 no appraisal is required, and most of these donations land there. Your deduction is the gross proceeds when the aircraft is sold, or appraised value if a school or youth program retains and uses it.
| Situation | Deduction basis | Documents |
|---|---|---|
| Sold with life remaining on components | Gross proceeds of the sale | Form 1098-C within 30 days of sale |
| Taken by a maintenance school as instructional equipment | Qualified appraised value, as significant intervening use | 1098-C with the intervening-use certification |
| Recovered and sold as components | Proceeds of the recovered components | 1098-C reflecting the recovery |
| Operator-owned and depreciated | Limited to adjusted basis; recapture applies | Your CPA should confirm before you assume a figure |
Giving Center cannot value your aircraft and cannot hire your appraiser — the IRS requires that independence, and above $5,000 the qualified appraisal is the donor's responsibility and expense. Rules for vehicle and aircraft gifts are laid out in IRS Publication 526, valuation in Publication 561, and the acknowledgment requirement in the Form 1098-C instructions. Claims above $5,000 also need Form 8283 Section B. Nothing here is tax advice; confirm your own figures with your CPA. Full tax detail · FAA paperwork
Models in this class
Related situations: no logbooks · damaged or AOG · inherited aircraft · aircraft with a lien
Ready when you are
Type, hours, logs and where it sits. That is enough for a real answer on the first call. Pickup, transport and filing are ours to cover.