On August 2, 2002, approximately 1330 mountain daylight time, a Cessna 180, N2486C, registered to and operated by the pilot as a 14 CFR Part 91 personal flight, collided with a tree during its takeoff roll at Sulphur Creek Ranch Airport, Cascade, Idaho. Visual meteorological conditions prevailed and no flight plan was filed. The aircraft was substantially damaged and the private pilot and his two passengers were not injured. During a telephone interview and subsequent written statement, the pilot reported that the takeoff began with a light tailwind on runway 28. During the takeoff roll the aircraft encountered a strong gust of wind from the right side. The pilot reported that with full power, the rudder was not effective. To keep the aircraft straight, the pilot maintained full power. The aircraft's left lift strut then collided with a small sapling growing near the edge of the runway. The wind gust subsided and the takeoff roll was ended in a clearing off the left side of the runway. The pilot reported no mechanical failures or malfunctions with the aircraft at the time of the accident. The Sulphur Creek Ranch airstrip is 3,300 feet in length and 40 feet wide, with a gravel/turf surface. The airport elevation is 5,835 feet. Operational restrictions indicate that aircraft are to land to the west and takeoff to the east. Trees are listed as obstructions.