; and (B) holds a private pilot certificate, commercial pilot certificate, or an airline transportation pilot certificate issued under part 61 of title 14, Code of Federal Regulations. (2) Volunteer pilot organization The term volunteer pilot organization has the meaning given such term in section 821(c) of the FAA Modernization and Reform Act of 2012 ( 49 U.S.C. 40101 note). 831. GAO report on charitable flights (a) Report Not later than 4 years after the date of enactment of this Act, the Comptroller General shall initiate a review of the following: (1) Applicable laws, regulations, policies, legal opinions, and guidance pertaining to charitable flights and the operations of such flights, including reimbursement of fuel costs. (2) Petitions for exemption from the requirements of section 61.113(c) of title 14, Code of Federal Regulations, for the purpose of allowing a pilot to accept reimbursement for the fuel costs associated with a flight operation to provide charitable transportation pursuant to section 821 of the FAA Modernization and Reform Act of 2012 ( 49 U.S.C. 40101 note), including assessment of— (A) the conditions and limitations a petitioner shall comply with if the exemption is granted and whether such conditions and limitations are— (i) applied to petitioners in a consistent manner; and (ii) commensurate with the types of flight operations exemption holders propose to conduct under any such exemptions; (B) denied petitions for such an exemption and the reasons for the denial of such petitions