On November 9, 2001, at about 1255 eastern standard time, a Robinson R-22, N4009W, registered to Newgard LLC, operated by Wing and Rotor International as a 14 CFR Part 91 instructional flight, experienced a hard landing during a straight in autorotation at Flagler County Airport (X47), Bunnell, Florida. Visual meteorological conditions prevailed and no flight plan was filed. The helicopter sustained substantial damage. The commercial pilot certified flight instructor (CFI) and private pilot receiving instruction reported no injuries. The flight originated from X47 in Bunnell, Florida, about 1 hour before the accident. The CFI stated he informed the rated student pilot to perform a straight in autorotation. The rated student pilot entered the maneuver at 600 feet MSL at 80 knots. At 250 feet MSL, the rated student pilot began a deceleration early. He immediately got on the flight controls with the rated student pilot and pushed the cyclic forward. He did not tell the rated student pilot that he had the flight controls. As they were approaching 100 feet MSL they began a deceleration and he observed that the rotor rpm was increasing. He increased collective pitch at about 75 feet MSL. The rated student pilot froze on the flight controls and the helicopter collided with the ground hard. The main rotor blade flexed down and collided with the tail boom separating it from the airframe. Review of the Robinson Model R22 Section 3 Emergency Procedures states, "Power Failure Above 500 Feet AGL" 1. Lower the collective immediately to maintain RPM and enter normal autorotation. 2. Establish a steady glide at approximately 65 KIAS. (See "Maximum Glide Distance Configuration", page 3-3.) 3. Adjust collective to keep rotor RPM in green arc, or, full down if lightweight prevents attaining 97%. 4. Select landing spot and if altitude permits, maneuver so landing will be into wind. 5. A restart may be attempted at pilot's discretion if sufficient time is available. (See "Air Restart Procedure", page 3-3.) 6. If unable to restart, turn off unnecessary switches and shut off fuel. 7. At about 40 feet AGL, begin cyclic flare to reduce forward speed. 8. At about 8 feet AGL, apply forward cyclic to level ship and increase collective to stop descent. Touch down in level attitude with nose straight ahead. A Pilot/Operator Aircraft Accident Report was faxed to Wing and Rotor International on November 9, 2001. The operator did not not respond to repeated request by telephone from the NTSB investigator-in-charge to complete the report as required by 14 CFR Part 830.