Aircraft donations
Donate an aircraft that is costing more to keep than to fly
Hangar rent, insurance, an annual on an airframe that flew nine hours last year, a medical that did not renew, an engine approaching TBO. Aircraft owners reach us when the airplane has become a fixed cost attached to a hobby that has quietly ended.
- Ferry flight or dismantled road transport arranged and paid for.
- FAA bill of sale, registration and lien release handled properly.
- Flyable, out of annual, or a project airframe with no engine.
Have the N number and total time ready and call (888) 228-7320.
Go straight to the guidance for your aircraft type
The form above accepts any aircraft. For type-specific detail on transport, records and value, these pages on our aviation site go deeper than we can here.
Related situations, also on the aviation site: no logbooks · damaged or AOG · inherited aircraft · aircraft with a lien
Start here, or read the aviation detail on our dedicated site
The form above reaches the same team, and starting on this page changes nothing about the process. Giving Center's aviation program maintains its own site, written for owners, with more detail on logbooks, airworthiness, FAA filings, escrow, ferry permits and aircraft appraisals.
See Aircraft Donation for that depth. Same charity, same EIN 92-1162407, same phone number.
From your call to the airplane leaving the field
We begin with the particulars: N number, make and model, total time, engine and propeller time since overhaul, avionics, annual status, damage history and where it is based. Logbooks matter more here than in any other category; complete and continuous logs can change the value of an otherwise identical airframe substantially.
A flyable, in-annual aircraft is usually ferried by a qualified pilot. One out of annual may move on a ferry permit, or be dismantled and trucked. A project airframe travels by road on a trailer. Giving Center arranges and pays for whichever applies, and we coordinate with your hangar or FBO so the tie-down or hangar bill stops on a known date.
What you can deduct for a donated aircraft
Aircraft claims nearly always exceed $5,000, which makes the qualified appraisal a routine part of the process.
| Your situation | What you deduct | Paperwork |
|---|---|---|
| Giving Center sells the aircraft, which is what happens in nearly every case | The gross sale proceeds | Form 1098-C from Giving Center |
| Proceeds exceed $5,000, nearly always in this category | Gross proceeds, and the IRS requires a qualified aircraft appraisal you obtain and pay for | Form 1098-C plus Form 8283 Section B, signed by your appraiser and by Giving Center |
| Proceeds are $500 to $5,000, seen with project airframes and parts | Gross proceeds | Form 1098-C plus Form 8283 Section A |
| A lien or an unpaid hangar bill exists | Proceeds are net of clearing it, which reduces the gross sale figure | Form 1098-C reflecting the actual sale; lien documentation retained |
| Giving Center makes significant use of the aircraft or materially improves it | Fair market value, supported by a qualified appraisal | Form 1098-C with the use or improvement certified |
Giving Center does not provide tax, legal or financial advice. Donations are deductible to the extent allowed by law. See IRS Publication 526, Publication 561 and Publication 4303, and consult a tax professional.
FAA paperwork, liens and logbooks
Transfer is by FAA bill of sale and an application for registration filed with the FAA Civil Aviation Registry in Oklahoma City, along with a release of any recorded lien. Aircraft liens are recorded federally and stay on record until released, including old ones the owner has forgotten about, so we check the record early.
Send the logbooks with the aircraft. Missing or discontinuous logs reduce value considerably, and so does an undocumented repair history. If the aircraft is owned by an LLC, a partnership or a flying club, we will need the governing documents and a signature from an authorized person.
What the market pays attention to
- Engine and propeller time since major overhaul, and calendar time as well as hours.
- Logbook completeness. Continuous, original logs are worth real money.
- Annual status and whether any airworthiness directives are outstanding.
- Avionics. Current navigation and ADS-B compliance versus a panel that needs replacing.
- Damage history and the quality of any repairs.
- Airframe corrosion and how and where it has been stored.
Aircraft donation questions
Our full aviation guidance is on aircraftdonation.org.
Can I donate an aircraft that is out of annual?
Yes. It may move on a ferry permit, or be dismantled and trucked. Out of annual is common and not an obstacle; it does affect value and we will be clear about how.
What if the engine is past TBO?
Accepted. Time past TBO lowers what the aircraft brings because the buyer is pricing in an overhaul, and we will tell you where we expect it to land.
Do you take project airframes with no engine?
Yes, along with parts, avionics and hangar contents. Value depends on the model and what is present, so a list and photos help.
Do I need an appraisal?
If you intend to claim more than $5,000, which nearly every aircraft donation does, the IRS requires a qualified appraisal that you arrange and pay for so the appraiser is independent of the charity.
What about a lien I think was paid off years ago?
Aircraft liens are recorded federally and remain until formally released. We check the registry early and help you obtain a release from the lender.
Should I use this page or aircraftdonation.org?
Either. This form reaches the same team; the aviation site carries more aircraft-specific depth.
Tell us about the aircraft
N number, make and model, total time, engine time and annual status. We will come back with a transport plan.
Part of vehicle donations. Related: aircraftdonation.org · boat donations · tax benefits