fyiAero Blog The Last Owner All articles

Aircraft Donations · Texans on Mission · Dallas, Texas

Every airplane has a last owner. Yours doesn't have to be a stranger.

There is a version of this where you list it, wait, negotiate, survive a prebuy, and hand the keys to someone you'll never hear from again. And there is a version where the airplane becomes a mobile kitchen in Kerr County, a well in South Sudan, and a recovery crew still working a year after the water went down.

Serving since 1967 Every major Texas disaster All costs covered No liability tail

The part nobody enjoys

Selling an airplane is a second job you didn't apply for.

And the meter runs the entire time it's on the market. These are the ordinary, recurring costs of an airplane that isn't earning its keep.

Hangar
$12,000–$96,000

Per year, depending on field and airplane. Tie-down runs $600–$3,600.

Annual inspection
$15,000–$30,000

Base cost, before squawks. A single surprise can double it.

Hull insurance
0.5–3%

Of insured value, every year. Liability adds $5,000–$40,000.

Upkeep & reserves
$20,000–$50,000

Annually. A major engine overhaul runs $100,000–$1,000,000.

Broker commission
3–5%

Of the sale price, paid at closing — if it closes.

Your time
Unbilled

Showings, logbook requests, prebuy findings, escrow, renegotiation.

Three honest paths

What actually happens to the airplane.

We're not going to pretend selling is a bad idea. It's the right call for plenty of owners. Here is the comparison without the thumb on the scale.

 Sell it yourselfKeep holding itDonate it here
Money out of pocketBroker commission, escrow, title, prebuy discrepancies you eat to save the dealHangar, insurance, annual, reserves — indefinitelyNone. Texans on Mission covers every cost. You never see a bill.
TimelineMonths, and outside your controlOpen-endedFive steps, administered by a registered aircraft title company
ValuationWhatever the market gives you on the dayDeclining, in most casesIndependent qualified appraisal — and you see it before you decide whether to proceed
Tax positionTaxable gain, or depreciation recapture on a business airplaneCarrying costs, no deductionCharitable deduction, with full IRS documentation provided
After the keys change handsLiability questions can follow youStill yours, still your exposureOngoing ownership, storage, and insurance obligations end at transfer
Where the airplane ends upA buyer you likely never hear from againThe same hangarUnderwriting disaster response and clean water work you can go see

Why "working mission" is not a slogan

The tax code draws a line between a charity that uses an asset and one that just liquidates it.

Most donation programs you've seen advertised are pipelines to an auction block. That distinction isn't sentimental — the IRS built it directly into what you're allowed to deduct.

Standard outcome

Charity sells the airplane

Your deduction is generally capped at the gross proceeds of that sale — not what the airplane is worth. If it moves at auction for well under market, that lower number is your deduction.

The exception worth asking about

Charity puts it to work

If the organization makes significant intervening use of the aircraft — using it substantially to further its regular activities — or makes a material improvement to it, you may deduct fair market value instead. The charity certifies this on Form 1098-C, Box 5a, and describes the intended use in Box 5c.

What that means for your conversation with us

Ask us directly what we intend to do with your specific airplane, and get the answer in writing before you sign. A straight answer to that question is the single best test of any aircraft donation program — including ours. We'll tell you which box gets checked and why.

Mechanics · 2026 tax year

The rules your CPA will want to walk through.

Appraisal

Required over $5,000

A qualified appraisal is required when the deduction exceeds $5,000 and is not limited to gross sale proceeds, and you'll file Form 8283 Section B. The appraiser must be independent of the charity — we will never be the ones valuing your airplane.

Annual ceiling

30% or 50% of AGI

A gift deducted at fair market value is limited to 30% of adjusted gross income in one year. If the deduction is instead figured on your basis or capped at gross sale proceeds, the 50% limit applies.

Carryforward

Five years

Anything above the ceiling carries forward for five years and keeps its character — it stays a 30% gift rather than converting to a higher tier.

New for 2026

0.5% AGI floor

Only giving above 0.5% of AGI is deductible starting this year. The floor is a fixed annual hit, so it stings least when giving is concentrated rather than spread thin — and where a gift also exceeds the percentage ceiling above, the floored amount can be added to your carryforward rather than lost.

Top bracket

35¢ cap

Beginning in 2026, itemized deductions are worth a maximum of 35 cents per dollar for taxpayers in the 37% bracket.

Paperwork clock

30 days

The written acknowledgment must reach you within 30 days — of the sale date, or of the contribution date when the use or improvement exception applies.

This page is general information, not tax advice. Aircraft held for business use may face a deduction reduction for depreciation recapture, and every owner's situation differs. Please review any gift with your own CPA or tax attorney before proceeding.

Where it goes

Texans on Mission has shown up for every major Texas disaster since 1967.

Formerly Texas Baptist Men. Fifty-nine years of mobilizing volunteers into the worst days of other people's lives — and staying long after the news trucks leave.

1967Founded. Every major Texas natural disaster since, plus Katrina, 9/11, and the Southeast Asia tsunami.
50States where Texans on Mission helped start and train disaster relief groups, giving birth to the third-largest disaster relief network in the nation.
19,000+People in weekly community Bible studies started at water well sites in the past year.
53Churches planted through the water ministry in Uganda, South Sudan, and the Peruvian Andes.

Kerr County, right now

After the July 2025 Hill Country floods, Texans on Mission began what has become one of its largest rebuild efforts — roofing, fencing, painting, finish work. It is still going.

Disasters happen fast, but recovery doesn't. A lot of groups move on. We don't.

The process

Five steps, and you can stop at step two.

Nothing is irreversible until you've seen the appraised value and said yes to it.

A qualified appraisal is arranged

From an appraiser independent of Texans on Mission, coordinated and paid for by us. You don't front anything.

You decide whether to proceed

You see the appraised value first. If the number doesn't work for you, the conversation ends here — no cost, no hard feelings.

Documents come to you

Sale and donation paperwork, for your review and your attorney's.

Closing

Administered by a registered aircraft title company, the same way a clean sale would be.

We take possession

We handle logistics and ferry. Your ongoing ownership obligations end at transfer, and the IRS documentation for your deduction follows within 30 days.

Straight answers

What owners actually ask us.

It's not airworthy. Annual is out, and there's a squawk list.

Tell us anyway. Condition affects appraised value, not our willingness to talk. Owners frequently assume a project airplane is worthless to us and it isn't — and a down airplane is often the one costing the most to keep.

I still fly it. I'm just thinking ahead.

Good. This works far better as a planned decision than a forced one. Some owners set the gift up for a future year, or coordinate it with a year they expect higher income so the deduction lands where it's most useful. Call and we'll map the timing with your CPA.

It's in a partnership or an LLC.

Common, and workable. The mechanics depend on the entity and how each partner's interest is treated, so bring us into the conversation early and we'll work with your counsel.

What's it actually going to be worth to me?

Honestly, it depends on the airplane, your bracket, your AGI, and whether the fair market value exception applies. That's a numbers conversation, not a brochure claim — and it's the conversation we'd rather have with you.

Can I designate where the value goes?

Ask. Owners have directed gifts toward disaster relief, the water ministry, or a specific field. We'll tell you plainly what we can and can't commit to in writing.

How is this different from the donation ads I hear on the radio?

Most of those are third-party processors that auction the asset and pass along a fraction. We are the organization doing the work. There's no middleman taking a cut, and you can drive to Dallas and look us in the eye.

Next step

Start with a phone call. That's the whole commitment.

No forms, no visit, no obligation. Tell us the make, model, year, and roughly where it sits, and we'll tell you honestly whether this makes sense for you.

Call(214) 275–1100
OnlineTexansOnMission.org
Mail5351 Catron Drive
Dallas, TX 75227