Part 91 or 135?
 

What do you think this qualifies as?

I want to help the local community of Kalaupapa with basic transportation. They live on the Island of Moloka'i, Hawaii. Their only options for transportation are to trek, by foot or mule, 3,000 foot cliffs and hike 7 miles to the nearest town. There are flights available, but they're either expensive or on the operators schedule.

So, I propose that I put most of my money that I earn towards operating a 172 to fly them in and out of Kalaupapa, or where ever they please. Every flight would be for free, so their would be no compensation or hire. Would this qualify as providing a service?

Also, if I wanted to start a ministry(non-profit) to fund my flying expenses, would that qualify as a 135?

I just want to help the people with minimal paper work.

Look at CFR 14 (FAR) 61.113 (d) regs for charities. By those regulations it sounds like standard charity work. I do some of that myself and we deduct the cost from our taxes. Be careful to stay clearly within the regs and avoid the appearance of air taxi- even if you are paying for everything, what swims-walks-quacks like a duck may be viewed as a duck as most of these flights are very similar to Part 135 air taxi service. If in doubt, you can also call your local FSDO but it sounds ok to me, even the donations part. If you take donations make sure no one is giving you one in connection with a flight.

What are there, a dozen patients left there?

All the charity rules seem to apply to sellings rides to raise money. There's Angel Flight and a handful of other groups like them, almost all of them provide transport for medical treatments. They might be able to give you some guidance. As pointed out, if there is any sort of quid pro quo, it's air taxi under 135.

No money changing hands? It's part 91, even if you do it on their schedule. In some cases they could pay for half the fuel and it would still be legal, but watch out there, especially if the pax are calling the shots as to where and when.