Corp. companies that also have 135

[cvsfly]

Who works for or manages a corporate flight department that also has a 135 charter certificate? How is the company structure set up and how are the taxes set up? I know FAA and IRS considerations are different. What flight rules and documentation are used when flying the corporate owners and friends? An NBAA interpretation has given me pause.

 

[wingnutt]

An NBAA interpretation has given me pause.

ya know...your local WalMart pharmacy carries an over-the-counter cream that will clear that right up

 

[mike1mc]

Interlaken Capital in White Plains, NY is a corporate flight department which carries a 135 Certificate.

http://icasflightops.aero/

I also know of a few coprorate flight departments that put their aircraft on other 135 certificates such as EJM.

 

[cvsfly]

Do they record every flight with passengers (company employees and charter customers) as a 135 flight vs 91?

 

[400A]

91 & 135

We operate this way.. We fly 100 hours of 91 and 400 hours of 135 each year.

If the owner or company employees are on the aircraft it is shown as part 91. Any time there is money changing hands other than DOC we are part 135. we collect ant pay F.E.T taxes and state sales tax if it remains in our state. the flight log shows which flight rules we oprate under as well as our flight release number.

Works very well for us.

 

[cvsfly]

NBAA's interpretation for this set up is that all flights have to be 135. I don't buy it, but it begs the question who is responsible for determining 91 vs 135. The question came up because our boss wanted us to fly a friend of his who he has business dealings with, but no official connection to our company and they said it would be a 91 flight - i.e. no money changing hands. To what extent do I have to determine the financial transactions that take place? Our flight department is in a LLC whose sole purpose is to provide air transportation and we have our own 135 certificate. The aircraft is registered in the LLC which the owner is president of and the parent holding company. The family of the company uses the plane and I believe they use the Standard Industry Fare L.... (SIFL) set up to account for tax liability for the use of the airplane. I don't no how they handle the expenses from a trip. NBAA said it would be different if the company that operated the airplane had its main business in something other than providing air transportation and then the family use of the airplane could then be called incidental to the business. Is there a legal opinion out there that says if the use of the company plane is by company employees or family it's 91? Our intention is to document the owner's friend's trip as 135 whether or not the get any "compensation" from it.