An aircraft in any condition, including one that no longer flies, can generally be donated to a qualified charity, and the tax deduction is usually based on what the charity sells it for. That last part surprises a lot of donors who assume their deduction is whatever an appraiser tells them the plane was worth before they gave it away.
The two ways your deduction gets calculated
If the charity sells the aircraft, which is the most common outcome, your deduction is generally limited to the actual sale price, the same rule that governs vehicle and boat donations.
There is a meaningful exception. If the charity retains the aircraft for its own use or a related purpose for 36 months or more, some organizations can support a deduction based on appraised fair market value instead of sale price. That distinction is worth asking about directly, since it changes the deduction significantly for a higher-value aircraft, and it depends on what the receiving charity actually intends to do with the plane.
Do you need an appraisal?
An appraisal is not always required, but it is generally recommended, particularly for higher-value aircraft, because it strengthens your documentation if your deduction is ever questioned. Two appraisal paths are common in the industry: a desktop appraisal, done from photos and records and typically running $400 to $600, or a full physical inspection appraisal, typically $2,000 to $4,000. Which one makes sense depends on the aircraft’s value and condition, and it is worth discussing with the receiving charity before you commit to either.
What paperwork you actually need
FAA transfer documentation is required to move ownership, generally an FAA Aircraft Registration Application (AC Form 8050-1) along with proof of current ownership. Maintenance logbooks are preferred but not mandatory. Missing or incomplete logbooks can reduce the aircraft’s appraised value, since a buyer or appraiser cannot verify maintenance history, but incomplete records do not prevent the donation itself.
Non-airworthy and incomplete aircraft are still donations
A grounded aircraft, one that has not flown in years, or an incomplete homebuilt kit can still generally be donated. Many donors choose this route specifically to eliminate ongoing hangar rent, insurance premiums, and deferred maintenance costs on a plane they no longer use, without needing to bring it back to flying condition first. Incomplete kits are typically reviewed case by case, since their value depends heavily on how much of the build is finished and what components are included.
What Consider Donation asks for, and why
Our three-step aircraft donation form is built around the details that actually determine feasibility and value: aircraft type, year, manufacturer, model, total time on the airframe, tail number, engine type, FAA registration status, and current condition. That last question, whether the aircraft is airworthy, not currently flying, or stored, is not a formality. It is what determines whether your donation moves toward a straightforward resale or a more involved review.
We accept single and twin-engine planes, light jets, helicopters, experimental aircraft, ultralights, multi-engine prop planes, piston and turboprop aircraft, seaplanes, classic aircraft, and spare parts or aviation tools. Once you submit the form, our team reviews it, follows up if we need clarification, and coordinates the transfer process once the donation is accepted.
Talk to a tax professional first
Aircraft are high-value assets, and depreciation you may have already claimed, prior write-offs, and how the charity intends to use the aircraft can all affect your actual benefit. This article explains how the general rules work, not what your specific deduction will be. A tax advisor familiar with non-cash charitable contributions should review your situation before you file.
Ready to start? Visit our aircraft donation page to see the full three-step form and begin the process.