Airborne Lifeline Foundation (ALF) relies on the generous donations of individuals, churches, other foundations, and government agencies to fund our activities.
Donation Acceptance Policy
Airborne Lifeline Foundation solicits and accepts gifts for purposes that will help it further and fulfill its mission. We urge all prospective donors to seek advice from their personal, legal, and financial advisors prior to offering the donation for matters including the resulting tax and estate planning consequences.
The following policies and guidelines govern the acceptance of gifts made to Airborne Lifeline Foundation to benefit any of its operations, programs, or services.
1. Advice of Counsel
Airborne Lifeline Foundation may seek the advice of legal or financial counsel in matters relating to the acceptance of gifts when appropriate. Review by counsel will be sought for the following donations:
Gifts of securities that are subject to restrictions or buy-sell agreements
- Documents naming Airborne Lifeline Foundation as trustee or requiring Airborne Lifeline Foundation to act in any fiduciary capacity
- Gifts requiring Airborne Lifeline Foundation to assume financial or other obligations
- Transactions with potential conflicts of interest
- Gifts of property which may be subject to environmental or other regulatory restrictions
2. Restrictions on Gifts
Airborne Lifeline Foundation may not accept certain gifts that meet the following criteria:
Gifts that would result in Airborne Lifeline Foundation violating its corporate charter
- Gifts that would result in Airborne Lifeline Foundation losing its status as an IRC § 501(c)(3) not-for-profit organization
- Gifts that are too difficult or too expensive to administer in relation to their value
- Gifts that would result in any unacceptable consequences for Airborne Lifeline Foundation
- Gifts that are for purposes outside Airborne Lifeline Foundation’s mission
The Executive Committee will decide whether to accept or refuse gifts of a restrictive nature.
3. Gifts Generally Accepted Without Review
Airborne Lifeline Foundation will generally accept the following types of gifts:
- Cash gifts are acceptable in any form, including by check, money order, credit card, or online. Donors wishing to make a gift by credit card must provide the card type (e.g., Visa, MasterCard, or American Express), card number, expiration date, and name of the cardholder as it appears on the credit card.
- Marketable securities may be delivered physically with the transferor’s endorsement or signed stock power (with appropriate signature guarantees) attached or transferred electronically to an account maintained at one or more brokerage firms. All marketable securities will be sold promptly upon receipt unless otherwise directed by Airborne Lifeline Foundation’s Executive Committee. In some cases, marketable securities may be restricted, for example, by applicable securities laws or the terms of the proposed gift. In such instances, the decision whether to accept the restricted securities shall be made by the Executive Committee.
- Airborne Lifeline Foundation supporters are encouraged to make bequests to the Foundation under their wills and name Airborne Lifeline Foundation as the beneficiary under trusts, life insurance policies, commercial annuities, and retirement plans.
- Airborne Lifeline Foundation will accept designation as a remainder beneficiary of charitable remainder trusts.
- Airborne Lifeline Foundation will accept designation as an income beneficiary of charitable lead trusts.
4. Gifts Accepted Subject to Prior Review
Certain forms of gifts or donated properties may be subject to review prior to acceptance. Examples of gifts that may require prior review before being accepted include, but are not limited to:
Tangible Personal Property: The Executive Committee shall review and determine whether to accept any gifts of tangible personal property in light of the following considerations:
- Will the property further the organization’s mission?
- Can the property be efficiently marketed and sold?
- Has the donor imposed any unacceptable restrictions imposed on the property?
- Are there any extraordinary carrying costs for the property for which the organization may be responsible?
- Is the title or the provenance of the property clean and free of any encumbrances?
Life Insurance: Airborne Lifeline Foundation will accept gifts of life insurance where Airborne Lifeline Foundation is named as both beneficiary and irrevocable owner of the insurance policy. The donor must agree to pay, before due, any future premium payments owing on the policy.
Real Estate: All gifts of real estate are subject to review by the Executive Committee.
Before acceptance of any gift of real estate other than a personal residence, Airborne Lifeline Foundation will require the donor to provide an initial environmental review by a qualified environmental firm. In the event that the initial review reveals a potential problem, Airborne Lifeline Foundation may retain a qualified environmental firm to conduct an independent environmental audit.
Criteria for Airborne Lifeline Foundation‘s acceptance of gifts of real estate include:
- Will the property be useful for the pursuit of Airborne Lifeline Foundation’s purposes?
- Can the property be efficiently marketed and sold?
- Are there covenants, conditions, restrictions, reservations, easements, encumbrances, or other limitations associated with the property that might prevent its use or sale?
- Are there extraordinary carrying costs (including, but not limited to, insurance, property taxes, mortgages, notes, or the like)?
- Are there extraordinary maintenance expenses associated with the property?
- Does the environmental review or audit reflect that the property is damaged or otherwise requires remediation?
5. Aircraft Donations
Airborne Lifeline Foundation is in a unique position to accept aircraft donations.
The Foundation generally leases aircraft with a professional crew for its medical flights, supporting local businesses and entrepreneurs within the countries we operate. However, there are occasions when the ownership of a suitable aircraft would be beneficial to, and more effective for, the completion of our flights.
Airborne Lifeline Foundation’s intent in accepting aircraft donations would be to ferry the aircraft to a country where we operate or quickly sell the aircraft and use the proceeds to further our mission.
Before accepting an aircraft donation, Airborne Lifeline Foundation will require the donor to provide an initial aircraft inspection by a qualified firm. In the event that the initial review reveals a potential problem, Airborne Lifeline Foundation may retain a qualified firm to conduct an independent audit.
The Executive Committee will review and determine whether to accept any gifts of aircraft based on the following criteria:
- Is the aircraft of a suitable type, age, or condition to be put into service for Airborne Lifeline Foundation’s use or charter within the countries where we operate?
- Will there be extraordinary carrying costs including, but not limited to, insurance, hangar fees, property taxes, inspection fees, or fuel fees?
- Will there be extraordinary costs for ferrying the aircraft to one of the countries in which we operate?
- Will there be extraordinary costs to repair any deficiencies in the aircraft before putting the aircraft into service?
- If the aircraft is not suitable for use by Airborne Lifeline Foundation, can it be efficiently marketed and sold in a timely manner?
- Is the aircraft title free and clear of any encumbrances?
Tax-Deductible Donations of Aircraft
Airborne is in a unique position to accept donations of airworthy aircraft. Below is a guide to the types of planes that we currently use or are planning to use for our African flights.
The primary aircraft employed in Airborne’s African air-medical programs are:
- King Air 90
- King Air 200
- Beechcraft 1900 D
- Cessna Caravan
- Cessna 402
- Cessna 206
These aircraft are durable, practical, and affordable to operate in Africa’s demanding flying environments. Also, the necessary infrastructure to support these aircraft currently exists in Africa.
Beyond the five aircraft listed above, other aircraft with strong load-carry capabilities, extended range, or STOL characteristics could be applicable to ALF’s mission. Maule aircraft, Cessna 182s (particularly with STOL kits and long-range tanks), and Piper Navajo Chieftains would be of interest to ALF. They may be accepted as tax-deductible charitable donations.
Any aircraft donated to ALF must have a current annual inspection, be in airworthy condition, and be ferryable. ALF staff and volunteer pilots will support the paperwork process, accept the aircraft, and pick up the aircraft at its current location.
Please contact us if you would like to discuss making an aircraft donation to Airborne Lifeline Foundation.
ALF is a non-profit charitable organization with 501(c)(3) federal tax status. In-kind donations of aircraft to ALF to support its mission qualify for tax deductions for most individuals. Please consult your tax advisors regarding the tax-deductibility of donated aircraft based on your specific situation.
Thank you in advance for your consideration.