Tax deduction - charitable flights

How does that letter co-exist with 91.321 (carriage of candidates in elections)?
I'm pretty sure 91.321 exists primarily in order to help corporations comply with federal and state laws that prohibit donating things of value (such as flights) to political candidates.


With respect to coexisting with 91.113, look closely at what you need to do to meet 91.321:

without having to comply with the rules in parts 121, 125 or 135 of this chapter,

Looks like you still need a commercial pilot certificate - all 91.321 does is exempt you from Part 125, 135, and 121 operator certificate requirements; it doesn't say a thing about exempting you from the limitations of a private certificate.

By Federal, state or local law, you are required to receive payment for carrying the candidate, agent, or person traveling on behalf of a candidate. For federal elections, the payment may not exceed the amount required by the Federal Election Commission. For a state or local election, the payment may not exceed the amount required under the applicable state or local law.

Yup, 91.321 doesn't cover you unless the law says you =must= charge for the flights.

Remember that for every private v. commercial question, there are two subparts: private or commercial pilot requirements and private v. commercial operating certificate requirements.
 
Looks like you still need a commercial pilot certificate - all 91.321 does is exempt you from Part 125, 135, and 121 operator certificate requirements; it doesn't say a thing about execpting you from the limitations of a private certificate.
I think that answers my question (and is consistent with my reading). 91.321 provides an exemption from 121/125/135 but doesn't seem to provide an exemption from the requirement for a commercial license.
 
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