14 CFR § 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.
(a) Definitions. For purposes of this section, the following definitions apply:
Charitable event means an event that raises funds for the benefit of a charitable organization recognized by the Department of the Treasury whose donors may deduct contributions under section 170 of the Internal Revenue Code (26 U.S.C. Section 170).
Non-profit event means an event that raises funds for the benefit of a non-profit organization recognized under State or Federal law, as long as one of the organization's purposes is the promotion of aviation safety.
(b) Passenger carrying flights for the benefit of a charitable, nonprofit, or community event identified in paragraph (c) of this section are not subject to the certification requirements of part 119 or the drug and alcohol testing requirements in part 120 of this chapter, provided the following conditions are satisfied and the limitations in paragraphs (c) and (d) are not exceeded:
(4) The flight is not an aerobatic or a formation flight;
(6) Each flight is made during day VFR conditions;
(7) Reimbursement of the operator of the airplane or helicopter is limited to that portion of the passenger payment for the flight that does not exceed the pro rata cost of owning, operating, and maintaining the aircraft for that flight, which may include fuel, oil, airport expenditures, and rental fees;
(8) The beneficiary of the funds raised is not in the business of transportation by air;
(10) Each flight is conducted in accordance with the safety provisions of part 136, subpart A of this chapter; and
(11) Flights are not conducted over a national park, unit of a national park, or abutting tribal lands, unless the operator has secured a letter of agreement from the FAA, as specified under subpart B of part 136 of this chapter, and is operating in accordance with that agreement during the flights.
(2) Passenger-carrying flights or series of flights are limited to one community event per year, with no event lasting more than three consecutive days.
(d) Pilots and sponsors of events described in this section are limited to no more than 4 events per calendar year.
(e) At least seven days before the event, each sponsor of an event described in this section must furnish to the responsible Flight Standards office for the area where the event is scheduled:
(1) A signed letter detailing the name of the sponsor, the purpose of the event, the date and time of the event, the location of the event, all prior events under this section participated in by the sponsor in the current calendar year;
(2) A photocopy of each pilot in command's pilot certificate, medical certificate, and logbook entries that show the pilot is current in accordance with §§ 61.56 and 61.57 of this chapter and that any private pilot has at least 500 hours of flight time; and
(3) A signed statement from each pilot that lists all prior events under this section in which the pilot has participated during the current calendar year.