Business JustificationBusiness Justification

Business Justification

Table of Contents

Business Justification: Subject Overview
By AOPA's Aviation Services Department

Private airplanes fly on business more than four million hours each year - safely and efficiently. The following information is provided to assist management in developing a company aviation policy.

Aircraft Expenses
By Ray Speciale

The basic tax question posed by AOPA members who use aircraft for business purposes is whether their aircraft expenses are tax deductible.

The Boss Says Fly!
The best of all company benefits
By Alton K. Marsh
AOPA Pilot, February 2006

Here's something you can do about the cost of flying, although it may be a little extreme: Work for an aviation company that has a flying club or association. More than 1,000 pilots take advantage of this unusual fringe benefit at The Boeing Co., Lockheed Martin, Rockwell Collins, Jeppesen, Cessna Aircraft Co., Raytheon Aircraft Co., The New Piper Aircraft, Cirrus Design Corp., and Diamond Aircraft Industries.

Safety Pilot: Strictly business
By Bruce Landsberg
AOPA Pilot, September 2005

One of the great attributes of general aviation is the ability to travel easily and conveniently, something that is, unfortunately, becoming a thing of the past on the airlines. When we have to travel for business, or pleasure, for that matter, it's tempting to slip the surly bonds in a light aircraft. We get to go mostly where and when we want to. The passengers are of our own choosing, security harassment is minimal, and the luggage usually gets to the same place the aircraft does. So why wouldn't any rational business want to have the flexibility and opportunity that GA makes possible while improving the productivity and morale of employees?

Turbine Pilot: Justifying Business Aviation
What is my time really worth?
By John J. Sheehan
AOPA Pilot, September 2003

When you mention that you fly your own aircraft for business the first reaction from most people is "That's neat" or "Great." As the conversation progresses through the predictable, where do you go, how did you learn to fly, and how long does it take to get to Peoria, the subject of cost eventually will be touched on.

Answers for Pilots: Business matters - Flying on company time
By Julie Summers Walker
AOPA Pilot, September 2002

You own a Beechcraft Bonanza and it's hangared at the local airport five miles from the company where you work. There's a business meeting 200 miles away in a town that has a local airport. You and your staff can drive the four and a half hours or you can book a commercial flight from the nearest large airport (50 miles away) and land in the closest town to your meeting (25 miles away), rent a car, and drive to the meeting. Hmmm. Wouldn't it be easier, more convenient, less costly, and less time-consuming to simply fly everyone in the Bonanza?

Answers for Pilots: Tax Time
By Julie Summers Walker
AOPA Pilot, February 2000

"'What constitutes using my aircraft for business so that I can take advantage of deductions?' is a common question this time of year," says Martz. "Basically, any use of an airplane that you own or rent that relates directly to your income can be considered for a deduction."

Pilot Counsel: Interpreting the Rules on Business Flying
By John Yodice
AOPA Pilot, October 1997

Under the Federal Aviation Regulations a private pilot may legally fly on business - with one important proviso. To paraphrase the regulation, a private pilot may act as pilot in command of an aircraft in connection with any business or employment so long as the flight is only incidental to that business or employment. What is meant by incidental is crucial, but not always easy to apply.

Financial Flight Plan: Tax-Deductible Flying
By Thomas Kiernan
AOPA Flight Training, March 1994

In the right situation, there are tax breaks Uncle Sam is giving many eligible pilots, including students, under federal tax law.

Pilot Counsel: An Important Tax Case
By John S. Yodice
AOPA Pilot, February 1993

Flight Training Expenses
By Ray Speciale

AOPA members frequently ask whether they can take a tax deduction for the cost of their flight training. This article discusses the law and cases governing the tax deductibility of flight training expenses.

Product Review
AOPA Pilot, August 1998

A few years ago the National Business Aviation Association developed Travel$ense, a software program aimed at a trip-by-trip assessment of business aircraft utility. Its second version, Travel$ense 2, offers a comparison of any business aircraft and compares them to airline travel. Through a series of option tables, the user provides the parameters for business and charter aircraft, including the length of the trip, the operating cost of the aircraft, and the value of the executive's time.

By Bruce Landsberg
AOPA Flight Training, March 1994

When we look at the accident rates for the various types of flying, personal flying has the highest rate, followed by aerial application, flight instruction, business flying (where the pilot's primary occupation is business, not flying), and corporate and executive flying, which is done by professional aviators and has the absolute lowest rate.

Driving the Machine: Who needs a flight operations manual?
By John J. Sheehan
AOPA Pilot, February 2002

Since we regularly use a checklist in the aircraft, why not a checklist for the entire operation - something to ensure that all aspects of operating the aircraft are handled the same way every time? This includes items that go beyond the cockpit, such as insurance requirements, handling passengers, and making sure the post-flight paperwork is completed correctly, required maintenance gets done, and your personal standards and limitations are committed to paper.

AOPA's Insurance Agency
Whether you own or rent your aircraft, the AOPA Insurance Agency has the expertise to provide you with the right policy and the best value.

AOPA Aircraft Title and Escrow Services
Let AOPA Aircraft Title and Escrow Services take the hassle out of aircraft buying and selling. AOPA's Buyer Protection Plan addresses the concerns of vital interest to anyone considering the purchase of an aircraft.

Updated Wednesday, February 08, 2006 3:50:04 PM