A private pilot must pay at least their pro rata share of a flight’s operating expenses when carrying passengers. Costs shared with passengers are limited to fuel, oil, airport expenditures (such as tie-down fees), and aircraft rental fees. 14 CFR § 61.113(c).

Under 14 CFR § 61.113(b)–(h), the exceptions are:
- A flight incidental to the pilot’s business or employment, if passengers or property are not carried for compensation or hire.
- Sharing flight expenses with passengers, with the pilot paying at least a pro rata share.
- Qualifying charitable, nonprofit, or community event flights.
- Reimbursement of specified expenses for qualifying search and location operations.
- An aircraft salesman with at least 200 logged flight hours demonstrating an aircraft to a prospective buyer.
- Towing a glider or unpowered ultralight, if the pilot meets the applicable requirements.
- Certain production flight tests for light-sport aircraft, if the pilot meets the specified requirements.

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