CTs reach us when a medical does not renew, when a flight school reorganizes, or when an owner simply stops flying and the hangar rent keeps arriving. These are composite, Rotax-powered airplanes with a wide cabin and a following among sport pilots, so a flying example places easily. The variable is almost always the Rotax calendar rather than the airframe.
What moves the number on a CT
Certification category. Special LSA or experimental LSA — they transfer differently and reach different buyers. If you are not certain which yours is, the airworthiness certificate says so, and we can work it out with you on the phone.
Rotax hours and the rubber calendar. The 912 series carries a five-year rubber replacement schedule alongside its hour-based overhaul, and on a parked airplane it is the calendar that expires first. Rough hours and the last rubber replacement date are plenty to start.
Composite condition and storage. Hangared versus outside matters on a composite airframe, particularly for gelcoat and any unpainted surfaces exposed to UV. Tell us how it has been stored; it shapes the inspection rather than the decision.
Panel and parachute. Glass panels are common on these and hold value. If a ballistic parachute is fitted, its repack and rocket dates matter — an expired unit is a real cost to a buyer and something we need to know before anyone handles the airframe.
How a CT gets to us
Almost always a trailer. The wings come off and the airframe travels on a cradle, and many owners already have a trailer that fits. Where the aircraft is current and the distance is short, a sport-pilot ferry is possible, but trucking is normally faster and cheaper for everyone — and neither is billed to you. If a ballistic parachute is fitted, we handle it as the hazardous item it is rather than treating it as cargo.
What the first call covers
What you can deduct for this aircraft
CTs are normally sold to another sport pilot, so your deduction is the gross proceeds reported on Form 1098-C. A flying, in-currency example usually clears $5,000, which brings the qualified appraisal and Form 8283 Section B into play. An airframe with an expired rubber replacement, a timed-out parachute or storage damage often falls below that threshold — less deduction, but materially simpler paperwork.
Where an appraisal applies it is the donor's expense and the donor's choice of appraiser; we sign Form 8283 Section B as the recipient charity.
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.