On September 3, 2021, about 1200 mountain daylight time, a Cessna 182D airplane, N9114W, sustained substantial damage when it was involved in an accident near Delta, Colorado. The pilot sustained no injuries. The airplane was operated as a Title 14 Code of Federal Regulations Part 91 commercial skydiving flight. The airplane was operating as part of a commercial skydiving operation, Ultimate Skydiving Adventures, LLC, based at the Blake Field Airport (AJZ), Delta, Colorado. The pilot was completing the 8th flight of the day and the airplane was refueled with 15 gallons of fuel after the first four flights. To be set up on the jump run at 14,000 ft msl, the pilot applied partial carburetor heat, closed the cowl flaps, reduced power to 15 inches of manifold pressure, and set the RPM for 2,200. Once all the skydivers egressed from the airplane, she applied full carburetor heat and “pulled the throttle back.” The airplane descended at 120 mph and the pilot performed a “wide arc” to be setup for a long final approach, as she normally did. Around 8,000 ft msl, she initiated a turn onto final and started to apply a “little power.” She noticed that the power application didn’t sound normal. As she completed the turn onto the final approach around 7,000 ft msl, she applied full power and there was no response from the engine. She established an 80-mph glide and pushed the mixture full rich and the propeller full in. She manipulated the throttle and pushed the carburetor in and pulled it out again, with a “tiny sputter” occurring. The pilot decided she would be unable to make it back to AJZ due to the total loss of engine power. She located a flat, open hay field, and performed a forced landing. During the landing roll on the soft, wet mud, the airplane nosed over, and came to rest inverted. The pilot was able to egress from the airplane without further incident. The airplane sat inverted in the field for a week before it was recovered. During the recovery operation, 1 quart of fuel was recovered from the airplane. The airplane sustained substantial damage to both wings; however, both fuel tanks were found intact. On airplane make and model, it is possible for fuel to drain out through the left wing fuel tank vent tube (there is only one fuel tank vent tube on this model) if the airplane is sitting inverted for a period. A postaccident examination of the airframe revealed no preimpact mechanical malfunctions or failures that would have precluded normal operation. A postaccident engine run was performed with no anomalies noted. A review of meteorological data showed that at the time of the accident, the airplane was likely operating in conditions conducive to the formation of serious carburetor icing for glide power settings. The Federal Aviation Administration and the U.S. Parachute Association have created an educational document, Flying For Skydive Operations P-8740-62. This document provides guidance for pilots on the descent portion of a skydiving flight and states in part: Use carburetor heat during descent; Cessnas are susceptible to carburetor ice. At any point, the aircraft should be in a position to glide to the airport if necessary. Keep a tight traffic pattern. The aircraft should be able to glide to the airport in the event of a power loss. Textron Aviation has published the Pilot Safety and Warning Supplements. This educational document provides guidance for pilots on the management of fuel systems and states in part: The shape of most airplane wing fuel tanks is such that, in certain flight maneuvers, the fuel may move away from the fuel tank supply outlet. If the outlet is uncovered, fuel flow to the engine may be interrupted and a temporary loss of power might result. Pilots can prevent inadvertent uncovering of the tank outlet by having adequate fuel in the tank selected and avoiding maneuvers such as prolonged uncoordinated flight or sideslips which move fuel away from the feed lines.