College Gift

Covenant Bible College - Gift Acceptance Guidelines Giving to CBC | Contact Us Home The CBC Experience CBC Canada CBC Colorado CBC Ecuador Admissions Alumni Beyond CBC The Worship Center Gift Acceptance Guidelines Covenant Bible College, a not-for-profit organization organized under the laws of the State of Colorado and recognized as a charity in Canada, accepts gifts to Covenant Bible College and Covenant Bible College Foundation (hereinafter referred to as CBC) for purposes that will help CBC to further and fulfill its mission. The following policies and guidelines govern acceptance of gifts made to CBC or for the benefit of any of its programs. The mission of Covenant Bible College is to equip men and women to live as disciples of Jesus Christ. Purpose of Policies and Guidelines The Board of Directors of CBC and its staff solicit current and deferred gifts from individuals, corporations, and foundations to secure the future growth and missions of Covenant Bible College. These policies and guidelines govern the acceptance of gifts by CBC and provide guidance to prospective donors and their advisors when making gifts to CBC. The provisions of these policies shall apply to all gifts received by CBC for any of its programs or services. Use of Legal Counsel Covenant Bible College shall seek the advice of legal counsel in matters relating to acceptance of gifts when appropriate. Review by counsel is recommended for: Closely held stock transfers that are subject to restrictions or buy-sell agreements Documents naming CBC as Trustee Gifts involving contracts, such as bargain sales or other documents requiring CBC to assume an obligation Transactions with potential conflict of interest that may invoke IRS (Internal Revenue Service) or CCRA (formerly "Revenue Canada") sanctions Other instances in which the use of counsel is deemed appropriate by the Gift Acceptance Committee Conflict of Interest CBC will urge all prospective donors to seek the assistance of personal legal and financial advisors in matters relating to their gifts and the resulting tax and estate planning consequences. CBC will comply with the Model Standards of Practice for the Charitable Gift Planner promulgated by the National Committee on Planned Giving (for US gifts) and the CICA (Canadian Institute of Chartered Accountants) Handbook. Restrictions on Gifts CBC will accept unrestricted gifts, and gifts for specific programs and purposes, provided that such gifts are not inconsistent with its stated mission, purposes, and priorities. CBC will not accept gifts that are too restrictive in purpose. Gifts that are too restrictive are those that violate the terms of the corporate charter, gifts that are too difficult to administer, or gifts that are for purposes outside the mission of CBC. All final decisions on the restrictive nature of a gift, and its acceptance or refusal, shall be made by the Gift Acceptance Committee of CBC. The Gift Acceptance Committee The gift acceptance committee shall consist of the members of the CBC Foundation board. Ex-officio members shall include the Executive Director of the CBC Foundation and the President of the College. The gift acceptance committee is charged with the responsibility of reviewing all gifts made to CBC, properly screening and accepting those gifts on behalf of CBC, and making recommendations to the CBC International Board on gift acceptance issues when appropriate. Types of Gifts The following gifts are acceptable: Cash Tangible personal property Securities Real Estate Remainder interests in property Oil, gas, and mineral interests Bargain sales Life insurance Charitable Gift Annuities (US-source income; through CTC) Charitable Remainder Trusts Retirement Plan Beneficiary Designations Bequests Life Insurance Beneficiary Designations The following criteria govern the acceptance of each gift form: Cash Cash is acceptable in any form. Checks shall be made payable to Covenant Bible College or Covenant Bible College Foundation or to any CBC campus. Loose change (offerings) shall be collected and recorded according to cash handling procedures. Tangible Personal Property All other gifts of tangible personal property shall be examined in light of the following criteria: Does the property fulfill the mission of CBC? Is the property marketable? Are there any undue restrictions on the use, display, or sale of the property? Are there any carrying costs for the property? The final determination on the acceptance of other tangible property gifts shall be made by the Gift Acceptance Committee of CBC. Securities CBC can accept both publicly traded securities and closely held securities. Marketable securities may be transferred to an account maintained at one or more brokerage firms or delivered physically with the transferor's signature or stock power attached. As a general rule, all marketable securities shall be sold upon receipt unless otherwise directed by the CBC International board. In some cases, marketable securities may be restricted by applicable securities laws; in such instance the final determination on the acceptance of the restricted securities shall be made by the Gift Acceptance Committee of CBC. Closely held securities, which include not only debt and equity positions in non-publicly traded companies but also interests in LLPs and LLCs or other ownership forms, can be accepted subject to the approval of the Gift Acceptance Committee of CBC. However, gifts must be reviewed prior to acceptance to determine that a) there are no restrictions on the security thatwould prevent CBC from ultimately converting those assets to cash, b) the security is marketable, and 3) the security will not generate any undesirable tax consequences for CBC. If potential problems arise on initial review of the security, further review and recommendation by an outside professional may be sought before making a final decision on acceptance of the gift. Professionals at the Covenant Trust Company and National Covenant Properties may be consulted in these matters. The final determination on the acceptance of closely held securities shall be made by the Gift Acceptance Committee of CBC and legal counsel when necessary. Every effort will be made to sell non-marketable securities as quickly as possible. Real Estate Gifts of real estate may include developed property, undeveloped property, or gifts subject to a prior life interest. Prior to acceptance of real estate, CBC shall require an initial environmental review of the property to ensure that the property has no environmental damage. In the event that the initial inspection reveals a potential problem, CBC shall retain a qualified inspection firm to conduct an environmental audit. The cost of the environmental audit shall generally be an expense of the donor. When appropriate, a title binder shall be obtained by CBC prior to the acceptance of the real property gift. The cost of this binder shall generally be an expense of the donor. Prior to acceptance of the real property, the gift shall be approved by the Gift Acceptance Committee of CBC and by CBC's legal counsel. Criteria for acceptance of property shall include: Is the property useful for the purposes of CBC? Is the property marketable? Are there any restrictions, reservations, easements, or other limitations associated with the property? Are there carrying costs, which may include insurance, property taxes, mortgages, or notes associated with the property? Does the environmental audit reflect that the property is not damaged? Remainder Interests in Property CBC will accept a remainder interest in a personal residence, farm, or vacation property subject to the provisions of the Real Estate section above. The donor or other occupants may continue to occupy the property for the duration of the stated life. Generally, the occupant would agree to pay for the utilities supplied and the maintenance of the property during the occupancy period. CBC would be responsible for insuring the property and for taxes. At the death of the donor, CBC may use the property or reduce it to cash. Oil, Gas, and Mineral Interests CBC may accept oil and gas property interests, when appropriate. Prior to acceptance of an oil and gas interest, the gift shall be approved by the Gift Acceptance Committee, and if necessary, by the Foundation's legal counsel. Criteria for acceptance of the property shall include: Gifts of surface rights should have a value of $20,000 or greater. Gifts of oil, gas, and mineral interests should generate at least $3,000 per year in royalties or other income (as determined by the average of the three years prior to the gift). The property should not have extended liabilities or other considerations that make receipt of the gift inappropriate. A working interest is rarely accepted. A working interest may only be accepted when there is a plan to minimize potential liability and tax consequences. The property should undergo an environmental review to ensure that CBC has not current or potential exposure to environmental liability. Bargain Sales CBC will enter into a bargain sale arrangement in instances in which the bargain sale furthers the mission and purposes of CBC. All bargain sales must be reviewed and recommended by the Gift Acceptance Committee and approved by the CBC International Board of Directors. Factors used in determining the appropriateness of the transaction include: CBC must obtain an appropriate independent appraisal substantiating the value of the property. If CBC assumes debt with the property, the debt ratio must be less than 50% of the appraised market value. CBC must determine that it will use the property, or that there is a market for sale of the property allowing sale within 12 months of receipt. CBC must calculate the costs to safeguard, insure, and expense the property (including property tax, if applicable) during the holding period. Life Insurance CBC must be named as both beneficiary and irrevocable owner of an insurance policy before a life insurance policy can be recorded as a gift. The gift is valued at its interpolated terminal reserve value, or cash surrender value, upon receipt. If the donor contributes future premium payments, CBC will include the entire amount of the additional premium payment(s) as a gift in the year that payment(s) is/are made. If the donor does not elect to continue to make gifts to cover premium payments on the life insurance policy, CBC may a) continue to pay the premiums, b) convert the policy to paid up insurance, or c) surrender the policy for its current cash value. Charitable Gift Annuities CBC is not licensed to offer charitable gift annuities. Donors with US-sourced income may establish gift annuities that benefit CBC through the Covenant Trust Company. Charitable Remainder Trusts CBC may accept designation as remainder beneficiary of a charitable remainder trust with the approval of the Gift Acceptance Committee. CBC will not accept appointment as Trustee of a charitable remainder trust. Under Canadian law, a charitable remainder trust is an irrevocable trust where the capital beneficiary is the charity. Canadian tax law is different than US tax law in relation to the tax treatment of gifts of a residual interest to a charity. In both countries, the donor is considered to have made a gift of the residual interest in the trust. However, a transfer of appreciated capital property to such a trust would result in a capital gain on which the settler would be taxed in Canada, whereas no tax would be payable in the US on a transfer of long-term capital gain property. The value of the property passing to the charity on the death of a US settler would be added to the taxable estate of the US settler, but a full deduction would be allowed for estate tax purposes. This no income or estate tax is payable in connection with a transfer of an appreciated long-term capital gain property to a charity for US tax purposes. Charitable Lead Trusts CBC may accept a designation as income beneficiary of a charitable lead trust. CBC will not accept an appointment as Trustee of a charitable lead trust. Retirement Plan Beneficiary Designations Donors and supporters of CBC will be encouraged to name CBC as beneficiary of their retirement plans. Such designations will not be recorded as gifts to CBC until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. Bequests Donors and supporters of CBC will be encouraged to make bequests to CBC through their wills and trusts. Such bequests will not be recorded as gifts to CBC until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. Life Insurance Beneficiary Designations Donors and supporters of CBC will be encouraged to name CBC as beneficiary or contingent beneficiary of their life insurance policies. Such designations shall not be recorded as gifts to CBC until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. Miscellaneous Provisions Securing appraisals and legal fees for gifts to CBC It will be the responsibility of the donor to secure an appraisal (where required) and independent legal counsel for all gifts made to CBC. Valuation of gifts for development purposes CBC will record a gift received by CBC at its valuation for gift purposes on the date of the gift. Responsibility for IRS and Filings upon sale of gift items The Gift Acceptance Committee of CBC is responsible for filing IRS Form 8282 upon the sale or disposition of any asset sold within two years of receipt by CBC when the charitable deduction value of the item is more than $5,000. CBC must file this form within 125 days of the date of sale or disposition of the asset. Acknowledgement of all gifts made to CBC and compliance with the current IRS and CCRC requirements in acknowledgement of such gifts shall be the responsibility of the Board of Directors of CBC International. © 2005, Covenant Bible College. All Rights Reserved.

Housewarming Gift

Traditional House Warming Gifts - Gifts BW gifts | gifts Resources | Add URL Wine Gifts & Baskets From the casual wine drinker to the serious enthusiast, we have a gift that will make them smile. Our selection includes premium wine, gourmet baskets, distinctive champagne sets & the very finest California and Northwest wines. Traditional House Warming Gifts Articles Favorite Recipes - Contest Winning Recipes - My Best Recipes - Special Recipes These recipes are all tried and true, foolproof guaranteed successful. From comfort foods to contest winners to my personal favorites, you'll find lots of recipes and ideas to make your own....( Continue Reading ) SimplyFun Games - Choosing Games - Hosting Parties Page two of an interview with Gail DeGiulio, the former Wizards of the Coast executive who runs SimplyFun Games and is trying to bring a Pampered Chef style of distribution to the game industry....( Continue Reading ) What Is 'Popular Poetry'? - William Butler Yeats (1865-1939) Read What Is 'Popular Poetry'?, by William Butler Yeats (1865-1939). Yeats was a famous Irish poet, playwright, and mystic....( Continue Reading ) Arts and Crafts Business Networking Center Network with your peers in the Arts and Crafts Business community....( Continue Reading ) 16 - Essays - Ralph Waldo Emerson (1803-1882) Read "Conduct of Life," by Ralph Waldo Emerson (1803-1882)....( Continue Reading ) Traditional House Warming Gifts Directory Links korean wedding gifts personalized corporate gifts unique and unusual gifts valentine gifts him gifts on line corporate holiday gifts holiday food gifts homemade gifts in a jar christmas gifts for girls 21st birthday gifts navajo wedding baskets fantasy house gifts imprinted corporate gifts get well gifts for men gift baskets in nyc crazy cat gifts pet gifts gifts for new mothers executive office gifts retirement party gifts bachelorette party gag gifts gifts in kind siamese cat gifts personalized gifts for him gifts for fathers fruit gifts buying gifts online good guy gifts best electronic gifts gifts for expectant mothers 3rd year anniversary gifts gifts plants cool mothers day gifts music related gifts great valentines day gifts christmas gifts for her gift baskets for her baby gifts com anniversary gifts tradition good luck gifts ideas for homemade christmas gifts wedding gifts by year gifts for pilots teen christmas gifts homemade gift baskets Popular Search Terms: Gifts BW © 2004 Gifts BW All trademarks are the property of their respective owners. All Rights Reserved. This site is not related to Brajeshwar or Brajeshwar.com in anyway, shape or form

anniversary gifts in [brackets]

Anniversary Gifts Anniversary Gifts Compiled from discussions on alt.wedding. Traditional Modern Alt. Modern 1 [paper] plastics clocks 2 cotton cotton/calico china 3 leather leather crystal/glass 4 flowers linen/silk/nylon appliances 5 [wood] wood silverware 6 candy/iron iron wood 7 copper/wool copper/wool/brass desk sets 8 bronze/pottery bronze/appliances linens 9 pottery/willow pottery leather 10 [tin] aluminum diamond 11 steel steel jewelry 12 silk/linen silk/linen pearl 13 lace lace textiles/fur 14 ivory ivory gold 15 [crystal] glass watches 20 [china] china platinum 25 [silver] silver silver 30 pearl pearl pearl 35 coral coral/jade jade 40 ruby ruby/garnet ruby 45 sapphire sapphire sapphire 50 [gold] gold gold 55 emerald emerald/turquoise emerald 60 [diamond] gold diamond 75 diamond diamond/gold diamond Notes: There are only -8- "true" traditional anniversary gifts in [brackets] The "other" traditional listings are from various sources (consensus) Modern list is from the New York Public Library Desk Reference Alt. modern list is drawn from various sources (consensus) People frequently ask me if I can think of some examples of a particular kind of gift. Most often, the question is about paper as a first anniversary gift. Here are some ideas: Nice writing paper, cards, etc. -- basically, any kind of paper that you write on. If this doesn't seem like enough, you can always include a nice pen. Books. Big coffee-table books, antique books, the latest novels -- any kind of books. Fine art or photography prints (to hang on the wall). Many newlywedsdon't have much hanging on their walls. A photo album, or a framed picture. Anything made of cardboard -- you can stretch the definition of paper if you want to. Tickets to the theater, sporting event, etc. A gift certificate -- homemade or commercial Page last modified: Sunday, May 16, 2004 Comments? Return Home

Baby Gifts , Thank

Baby Gift Baskets - Holiday Gift Baskets - Get Well Gifts Baby Gift Baskets , Baby Gifts , Thank You Gifts Secret Admirer Unique High Quality Holiday Gift Baskets & Get Well Gifts About Us Holiday Dates Check Your Gift An elegant gift is not just noticed ... It's remembered ! (800) 555-9836 The Finest High Quality Unique Corporate Gift Baskets, Personalized Baby Gifts , Thank You & Get Well Gifts Click Unique Baby Gift Baskets for Details and Newborn Gift Ideas ... We Picture a Huge Selection of Sample Gift Ideas Elegant & Unique Newborn Baby Gifts (Click Pictures) Elegant Rance Soaps Aunt Sadie's Candles Specialty Gift Items - Click Pictures for More Detail... Oreo Cookies Stanley Snail Rocker Get Well Gifts Memory Keepsake Boxes We Now Offer the Thymes Collection of Special Baby Gifts - Click Pictures for More Detail... Little E.D.A. Booties Taggies Corolle Dolls Trumpettes Unique Gifts For Every Occasion - Click Pictures for More Detail... Northern Lights Candles Crystal Giftware Orchid - Potpourri Jewelry - Brooches Click Pictures For Steel Sculpture Selection from H&K Fisherman Frustrated Golfer Waiter H & K Steel Sculptures Art Imitating Life Great Gift Selection of Wine Bottle Holders Thymes Bath and Body Products The Thymes Collection Philosophy: Begins with botanical sources whenever possible. Favors vegetable oils instead of petroleum-derived oils and essential oils instead of synthetic fragrances. If, however, using natural ingredients puts Earth's resources at risk, they seek a synthetic alternative that offers comparable benefits. Ingredients: The Thymes Limited does not test products on animals. They guarantee the safety of their products by using ingredients that have been used reliably for many years. They also ensure the safety of their products by using effective amounts of preservatives commonly used in cosmetics to prevent the growth of harmful micro-organisms. These preservatives are non-toxic and non-irritating, helping to safeguard the quality of the products you buy. What day of the week were you born? Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Day 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Zip Codes Find Address Email List Verify Address Listed in Corporate Gifts Index Our Point of View.. At Secret Admirer, we continually work to improveeverything we do. From our meticulously crafted gift packages to the many award winningitems we put in them, our focus is to strive to be the best quality gift service in themarketplace. Secret Admirer Unique Baby Gift Baskets are High Quality Only and are Custom Made From Newborn Items Found in Only the Finest Stores. We are Proud of our Unique Gifts and that pride is extended to all of the quality gift baskets found on our site. What's Behind the Secret Admirer Concept... The short answer is customer satisfaction. SecretAdmirer takes gift giving far beyond being just another gift basket. Each gift is theresult of carefully considered relationships among the products. We create giftcollections with a wide selection to give the recipient many fine gifts wrapped into one,with a particular theme or image. As a result, each gift selection has its own story andpersonality - which our customers have come to expect and appreciate. At Secret Admirer , we understand that shopping for personalized baby gifts, baby clothing, baby toys, and baby gift baskets can be overwhelming, not to mention exhausting. For the past 10 years, our personal experiences selling baby gifts has taught us that people want unique selections, quality products and an easy gift-giving service. Thats why weve created Secret Admirer Gifts! Whenever a new baby bundle of joy arrives, the scramble is on for the perfect gift . Everyone wants to give that one special outfit or present that will make Mom oooh and aaah and remember their gift above all else . At Secret Admirer , we hand pick special clothing, baby gifts and new infant playthings that are sure to wow even the pickiest folks. Finding it hard to choose? Go ahead. Indulge. Search Engines: Google Yahoo Link Exchange: LINKS-PAL - link exchange, links swap, link popularity! Website Hosting by Flux Services - Website hosting with value and fantastic prices. Hosting price guarantee and live support! No necessary annual contracts or setup fees! Select Gift Type Anniversary Aunt Sadie's Baby Gift Baskets Baby Shower Big Brother/Sister Birthday Booties Bridal Camp Gifts Candles Claus Porto Soaps Condolence Congratulations Corolle Dolls Crystal Easter Engagements Father's Day Frames Get Well Golf Holiday Gifts House Warming Jaqua Bath & Body Jewelry - Brooch Kabbalah Candles Keepsake Boxes Lego Little EDA Booties Memory Boxes Mother's Day New Baby Passover Picture Frames Potpourri Rance Soaps Shelley Kyle Slatkin Candles Steel Sculptures Stonewall Kitchen Sympathy Taggies Thank You Thanksgiving Thymes Ltd. Trumpette Socks Valentine's Day Baby Gift Baskets Get Well Gifts Thank You Gifts Birthday Gifts Big Brother/Sister Keepsake Boxes Corolle Dolls Lego Picture Frames Holiday Gift Baskets Corporate Gift Baskets New Baby Gifts Baby Shower Gifts Bridal & Anniversary Engagements Housewarmings Congratulations Condolence Gifts Sympathy Gifts Camp Gifts Steel Sculptures Golf Gifts Valentine's Day Easter Baskets Mother's Day Father's Day Passover Secretary's Day Thanksgiving Newborn Gift Baskets Unique Baby Gifts Newborn Gift Ideas Trumpette Socks Crystal Giftware Candles Kabbalah Candles Slatkin Candles Thymes Collection Rance Soaps - Italy Shelley Kyle Parfum Jaqua Products Claus Porto Soaps Jewelry - Brooch Get Published Charlie Caterpillar Rocker Stanley Snail Rocker Links Pages Direct Dial - (914) 241-1589 Link To Us Lego Gifts Thymes The Thymes Thymes Ltd. Thymes Limited

Golf Gifts Articles Palm

Wholesale Golf Gifts - Gifts BW gifts | gifts Resources | Add URL Wine Gifts & Baskets From the casual wine drinker to the serious enthusiast, we have a gift that will make them smile. Our selection includes premium wine, gourmet baskets, distinctive champagne sets & the very finest California and Northwest wines. Wholesale Golf Gifts Articles Palm Springs Shop: Clothes & Jewelry Shop: Clothes & Jewelry for Palm Springs & the Coachella Valley....( Continue Reading ) Buy Crafts from Crafters Hand-made products on the Web, from handicrafts to fine art....( Continue Reading ) What's New? - Arts and Crafts Business The latest additions to our ever-growing directory of craft business-related links, from your About.com Guide....( Continue Reading ) Bargain Shop Online - Daily Deals, Salvage, Surplus, Bulk and More Bargain shop online fast for clothing, beauty products, entertainment products, computers and accessories, electronics, auto supplies, health products, home and garden supplies, gifts, flowers, books, educational items, cooking items, and any other i...( Continue Reading ) Accessories - Good Deals - Pg.4 Links to online merchants that offer good deals on fashion accessories....( Continue Reading ) Wholesale Golf Gifts Directory Links unique baby gifts wholesale unique gifts alternative christmas gifts southwest gift baskets inexpensive christmas gifts spiritual gifts bible study unique and unusual gifts easy homemade gifts thanksgiving gifts simple gifts words second wedding anniversary gifts words to simple gifts popular wedding gifts christmas gifts for wife longberger baskets birthday gifts for boyfriends valentine gifts for boyfriend fantasy gifts mn romantic holiday gifts gifts for easter los angeles gift baskets gifts for 13 year old girls great gifts for teenagers gifts dad www black gifts com shopping baskets 1 month anniversary gifts home made gifts graduation gifts high school thanksgiving gift baskets spencer gifts coupon 60th wedding anniversary gifts birthday gifts to india best teacher gifts unique executive gifts baby announcement gifts gifts for the office ideas for mothers day gifts corporate gifts unique sears com gifts dog gift baskets great gag gifts good bye gifts christmas gifts for couples peterboro baskets Popular Search Terms: Gifts BW © 2004 Gifts BW All trademarks are the property of their respective owners. All Rights Reserved. This site is not related to Brajeshwar or Brajeshwar.com in anyway, shape or form