On July 5, 2004, approximately 1315 mountain daylight time, an Aeronca 7AC, N1480E, was substantially damaged when it collided with terrain and nosed over during an off-airport takeoff 1 mile north of Limon, Colorado. The commercial pilot, the sole occupant on board, was not injured. Visual meteorological conditions prevailed, and no flight plan had been filed for the personal flight being operated under Title 14 CFR Part 91. The flight originated at Limon approximately 1230, and was en route to Watkins, Colorado. According to the accident report submitted by the pilot, the airplane departed Limon northbound but was unable to climb sufficiently to avoid rising terrain. The airplane also lost altitude in a turn and the pilot felt he would be unable to return to Limon. He elected to land in a wheat field. The airplane sustained no damage. The pilot then decided to take off but without the passenger. After determining a suitable path to follow, a soft-field takeoff procedure was utilized. During the takeoff roll, the airplane contacted soft dirt and nosed over onto its back. The vertical stabilizer and rudder were crushed, and the wing lift struts were buckled.