Angel Flights do not have to meet all the requirements of 61.113 relating to
pilot compensation as per:
FAA Order 8400.10, Vol 4, Chap. 5, Sect. 1, Para 1345 12/20/94
1345. FAA Policy Regarding "Compensation or Hire" Considerations

FOR CHARITABLE FLIGHTS OR LIFE FLIGHTS: Various organizations and pilots are
conducting flights that are characterized as "volunteer," "charity," or
"humanitarian." These flights are referred to by numerous generic names,
including "lifeline flights," "life flights," "mercy flights," and "angel
flights." These types of flights will be referred to as "life flights" in
this section.

A. Purposes for Life Flights. The types of organizations and pilots involved
with or conducting life flights vary greatly. The most common purpose of
life flights is to transport ill or injured persons who cannot financially
afford commercial transport to appropriate medical treatment facilities, or
to transport blood or human organs. Other "compassionate flights" include
transporting a child to visit with a dying relative, or transporting a dying
patient to return to the city of the patient's birth.

B. FAA Policy. The FAA's policy supports "truly humanitarian efforts" to
provide life flights to needy persons (including "compassionate flights").
This also includes flights involving the transfer of blood and human organs.
Since Congress has specifically provided for the tax deductibility of some
costs of charitable acts, the FAA will not treat charitable deductions of
such costs, standing alone, as constituting "compensation or hire" for the
purpose of enforcement of FAR 61.118 or FAR Part 135. Inspectors should not
treat the tax deductibility of costs as constituting "compensation or hire"
when the flights are conducted for humanitarian purposes.