The Association is formed for the purpose of stimulating interest in, and promoting the sport of soaring in the Schweizer 1-26 sailplane; to establish standards for competition in the 1-26; to establish categories for record flights made in the 1-26; to disseminate information relating to the 1-26 and flights made in the 1-26, and to give recognition to its membership for accomplishments related to soaring in the 1-26.

The Association’s goal is to foster the helpfulness, the camaraderie, and the opportunity for head-to-head competition that is found in One Design groups in sailing. It is an organization of people who share the common ideal that soaring should be fun, not frantic – people who include pilots, families, crews and others who are interested. Membership is open to everyone. Owning a 1-26 or being a pilot is not required.

The Association has evolved a whole range of challenges and rewards to fit the ambitions of pilots at all levels of experience and skill. It has, for example, special recognition for those who complete FAI badge legs in a 1-26 with a very special Roll Of Honor for those who complete all three Diamonds in a 1-26.

The Sweepstakes is an all-year X-C competition that lets you fly at the time and place of your choosing against pilots of comparable experience levels. It provides an opportunity to pit your skills against the best in your division – on your own home turf.

The Association maintains and publishes Regional (including Canada) 1-26 records which, are essentially the same as the SSA State Records. Categories and classes include speed triangles, distance tasks, absolute altitude and altitude gained for each class (Open, Senior, Feminine and Junior).

A multitude of local, regional and other trophies and awards are available to honor the best accomplishments of all our”achievers”. The longest straight-line flight of the year is especially honored with the H. Marshall Claybourn Memorial Award.

The 1-26 Championships is the high point of the year for many pilots. Open to any 1-26 pilot in the world, the winner is indeed the 1-26 World Champion. Since team flying is encouraged, the highest scoring team is designated Champion Team. Numerous local and regional competitions throughout the year give pilots and crews a chance to break into competition in a low-key environment before going for The Big One .

Soaring is exciting, it’s relaxing, it’s challenging, and it’s fun – we know the 1-26 is the most fun. We’d like to have you join the 1-26 Association. Annual dues for individuals are $20.00 and family members at the same address are $5.00 each. For information on joining the 1-26 Association, click on the information listed below, or contact the Secretary / Treasurer.

Want to earn a tax deduction?

The 1-26 Association is really two separate tax exempt corporations! The following will hopefully explain these two corporations and what they mean to you as a member.

• • 1-26 Association, Inc…… a 501(c) a tax exempt corporation
  • 1-26 Foundation, Inc…… a 501(c)(3) a tax exempt corporation

Note the difference is that little (3)!

• • • The “Association” is not allowed to solicit for donations. The monies the Association receives are not tax deductible because in most cases you are receiving something in return. You may be receiving a membership, t-shirt, or newsletter.

• • • The “Foundation” is allowed to solicit for donations and those donations are tax deductible.  Monies received by the Foundation are truly “donations”. You will receive a formal receipt and a “Thank You” in return.

1-26 Association, Inc.

Purpose: “Promoting the sport of soaring and competition in the Schweizer 1-26 sailplane”

Benefit: The Association pays no income tax.

Nearly all of our operations are through the Association. Membership dues, 1-26 Championship support, awards, newsletter publication, merchandise sales, and expenses are all through the Association, Inc.

1-26 Foundation, Inc.

Purpose:  “To support programs associated with the 1-26 glider”

Benefit: The Foundation pays no income tax.

Members may “donate” money to the Foundation. For example, you could leave estate money in your will to the Foundation.  Donations are legally tax deductible.  At this time, the Foundation only accepts cash or check donations.

Legally the Foundation could accept donations like a 1-26 glider for which the donor could claim a nice tax deduction. However, from a practical standpoint, the Foundation does not accept gliders or property because we have no hanger or garage to store such things. If you sell your glider or parts, the Foundation will be happy to accept the proceeds, which would be a tax deductible donation for you.

Unfortunately, even if you make a generous donation to the Foundation, you cannot receive a membership in return!

Some notable points:

• • • • Both organizations must operate exclusively for educational purposes.
      • The Association cannot ask for (solicit) for donations.
      • The Foundation can ask (solicit) for donations.
      • There is considerable IRS “grey area” in regards to how each corporation can spend its money. We don’t want to test the grey areas with the IRS, so we are very conservative in what we do.