All direct flight expenses such as fuel and landing fees can be deducted unless you are receiving reimbursement for them. Indirect flight expenses and excluded flight expenses cannot be deducted (see previous question for definitions of direct, indirect, and excluded flight expenses). Be sure to check with your accountant or tax advisor for the most current information on tax deductions for your specific situation.
To receive documentation of your in-kind donation of direct expenses for tax purposes, please note the following:
* Each pilot automatically receives, in February, a letter from LightHawk documenting total hours flown on LightHawk flights in the preceding year. For most of you, this will suffice for deducting the cost of fuel expenses, which can be estimated for your aircraft by multiplying average fuel consumption by total hours. These letters are based on the Pilot Trip Reports filed at the completion of each LightHawk flight.