Valentine Gifts For Him

Valentine Gifts For Him - 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. Valentine Gifts For Him Articles Valentines Day Gifts making valentine gifts A growing source for finding Valentine's Day craft projects that make great gifts....( Continue Reading ) Valentines: Gifts That Moms Will Love Looking for a special Valentine's Day gift for a mom of multiples? Here's a list of ten gifts that moms of multiples will love. • Talk about your plans for Valentine's Day in the message forum.......( Continue Reading ) Valentine Gifts for Her Valentine gifts for a woman....( Continue Reading ) Valentine Gifts for Women Traditional Valentine's gifts that never fail: Flowers (roses, of course!), candy, and jewelry....( Continue Reading ) Valentine Gifts for Women Traditional Valentine's gifts that never fail: Flowers (roses, of course!), candy, and jewelry....( Continue Reading ) Valentine Gifts For Him Directory Links christmas crafts and gifts new jersey gift baskets christmas crafts for gifts gifts for best man navajo wedding baskets chocolate gift baskets childrens christmas gifts send gifts to india from us gifts of the spirit business gifts peterboro baskets bath and body gift baskets great golf gifts mens valentines day gifts valentines gifts for guys gifts of sympathy creative christmas gifts office christmas gifts orlando gift baskets wedding guest gifts 60th birthday gag gifts 2nd year anniversary gifts homemade holiday gifts cute valentine gifts father day gifts wedding gifts com sweet sixteen birthday gifts uk gifts gifts graduation hot holiday gifts colorado gift baskets anniversary gifts ideas creative wedding gifts wooden baskets religious gifts and holiday india wedding gifts golf gifts christmas gifts dad newfoundland dog gifts handmade baby gifts kids valentine gifts handmade christmas gifts gifts for baby showers unique bridesmaid gifts thirtieth birthday gifts 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

baby gift registry. Already

Baby Bedding, Crib Bedding, Baby Nursery Room Cribs & Crib Sets Bedding Safety Travel Care & Feeding Toys & Activity Furniture Pregnancy Gifts 1-888-276-6654 ( Se Habla Español ) Cart Baby Cribs Previously sold only in baby specialty stores, Baby Supermall has teamed up with Pali to make these popular cribs available to you. The #1 Baby Bedding Store Baby Supermalls com- mitment to customers is unmatched: ·  Immediate shipment; ·  No pre-payments; ·  No restocking fees. I cant imagine why a customer would risk buying anywhere else. Brandee Danielle Baby Store Gift Registry Search for a Baby Registry Use this search box if you are a gift giver looking for a baby registry. Last Name: First Name: Create Your Baby Registry to create a new Baby SuperMall baby gift registry. Already Registered Use this search box if you already have a baby giftregistry. Logon ID: Password: The Preferred Crib Bedding Retailer e are proud to have been selected as the preferred internet retailer of crib bedding, recognizing our commitment to outstanding customer service. See news item . Use Baby Supermall's exclusive Crib Bedding Finder to find the perfect baby crib bedding for your baby nursery. Shop BABY PRODUCTS STORE Bedding Products · Crib Bedding · Toddler Bedding · Cradle Bedding · Baby Crib Mobiles Furniture · Cribs · Changing Tables · Mattresses · Rocking Chairs Safety Products · Baby Safety Gates · Baby Monitors · Safety Devices Care & Feeding · Baby Bottles · Breast Pumps · Homemade Baby Food Toys & Activity · Infant Toys · Baby Swings Travel Products · Baby Strollers · Baby Car Seats · Diaper Bags · Baby Carriers Shop BABY STORE by BRAND Baby Crib Bedding Brands · Brandee Danielle · Kidsline · Glenna Jean · CoCaLo · Crown Crafts NoJo · Lambs & Ivy · Kimberly Grant · Sumersault · BD Baby · BD Limited Other Brands · Pali · Avent · Combi · Kidco · Graco · Safety 1st · The First Years · Dreamer Design · Baby Jogger · Evenflo Ordering Help · · · Shipping & Returns · · · Baby Crib Bedding Store · · · · · · Baby Bedding · Nursery Bedding · Infant Bedding Nursery Themes · Baby Nursery Decor · Baby Room Decorating Ideas All Brands · All Departments As an alternative, use any of the following links to view crib bedding that we carry with various themes: Farm Animal Baby Bedding · Cars & Trucks Crib Bedding Bugs & Bees Nursery Bedding · Jungle - Safari Infant Bedding Sports Baby Bedding · Toile Crib Bedding Celestial Baby Bedding · Floral Crib Bedding · Western Infant Bedding Cowboy Baby Bedding · Frog Nursery Bedding · Nautical Crib Bedding Baby Bedding Newly Released By Ribbit The most exciting crib bedding collection we have seen in years. Babette Ribbits queen will delight your baby girl for years to come. Little One A compelling European look using a unique seersucker gingham. Baby Bee Hand-embroidered baby bees and stunningly beautiful fabrics. All Star A sports theme set that both Mom and Dad will adore. Interested in receiving news and special offers? Baby crib bedding shoppers prefer Baby Supermall and for good reason: 1. Baby Supermall has many crib bedding sets in stock. Most Web retailers of baby crib bedding only sell their crib bedding on special order or to be delivered to you directly by the manufacturer - they do not order your baby bedding from the manufacturer until after they receive your order. You must wait weeks, sometimes even months, for delivery of your order. Be careful of Websites that do not clearly disclose their delivery policies - if they do not clearly state that they have your crib bedding in stock and ready for delivery, they probably do not. They are simply hoping for fast delivery from the bedding manufacturer and your patience in the event that does not happen. Baby Supermall carries over 70 different baby crib bedding sets (and many of the coordinating nursery accessories) in stock and ready for delivery to you. You can shop with confidence, knowing that your crib bedding order will be shipped immediately. Place baby crib bedding items in your baby gift registry with the knowledge that each item will ship immediately when ordered by your family, friends, and coworkers through our baby registry. 2. You dont pay Baby Supermall until your crib bedding order is shipped. Most Websites sell their crib bedding on a special order basis only. You must wait weeks for delivery of your order; but they charge your credit card immediately! This works very well for them - they collect from you long before they ship your baby bedding to you; but dont pay for the merchandise until after they receive it from the manufacturer. You should be uncomfortable with this policy: They can use this advance collection as leverage to impose order cancellation fees if you cancel your crib bedding order. It may be more troublesome for you in the event of future disputes if you pay your credit card bill before they ship you your order. They already collected from you, giving them less incentive to ship your baby bedding to you as quickly as possible. The only exception to this policy at Baby Supermall is in the case of orders of Glenna Jean crib bedding. Glenna Jean prefers that all Websites send their orders to them for shipment to you. We charge your credit card when we transmit your order to Glenna Jean. You can cancel your Glenna Jean baby bedding order at any time prior to shipment from Glenna Jean without penalty. whereupon we will process a refund to your credit card. 3. Baby Supermall has more pictures of the infant bedding for you to see. All Websites, including Baby Supermall, show you professionally prepared pictures of the infant bedding sets and nursery accessories that are provided by the manufacturers. But Baby Supermall does not stop there! These manufacturer-supplied images give an accurate depiction of the overall look you will see in your nursery with the infant bedding sets and accessories. However, they often fail to show the beautifully detailed colors and textures that make these infant bedding sets truly extraordinary. As often as we can, Baby Supermall examines each infant set very closely and provides as many as 40 close-up pictures of the pieces of the sets. Our goal is for you to be able to see for yourself the details that will make your visitors ooh and aah when they visit your babys room. You will almost be able to feel the textures of the infant bedding fabrics. 4. Fabric samples can be sent to you for many baby crib bedding sets. Baby Supermall can send fabric samples to you for many of the crib bedding sets. These will allow you to feel the textures of the fabrics and see the colors for yourself. This is particularly important for those nursery bedding manufacturers who use premium-quality fabrics in their collections. 5. Baby Supermall strives to eliminate any delivery surprises. There can be no delivery surprises with nursery bedding that we have in stock - we can normally ship your nursery bedding order of in-stock merchandise within 24 hours of receipt. As for special ordesr, we are in continual contact with the nursery bedding manufacturers regarding expected delivery dates and update our website to reflect the latest available information. However, any number of factors at the manufacturers level can still cause surprises. To be safe, we recommend that you allow extra time if purchasing special order baby bedding. Or eliminate any worries by ordering one of the many collections that we have in stock. 6. Baby Supermall has reasonable return policies with no restocking fees. Most Websites charge restocking fees (they do not refund all of your purchase price) in amounts ranging from 10% to 50% of your purchase price of the crib bedding. There are no restocking fees at Baby Supermall if you return your purchase unused within 30 days. 7. Baby Supermall provides easy-to-reach and knowledgeable customer service. Baby Supermalls customer service personnel are very familiar with all of our crib bedding and coordinated nursery accessories and can be of great help to you if you desire. Call us any time from 9-5 Central Time, Monday - Friday, at 888-276-6654. 8. Baby Supermall has the exclusive Baby Bedding Finder tool. We developed the Baby Bedding Finder to help you find the infant bedding set that is just right for your nursery decor needs. It allows you to select characteristics of the bedding that are important to you, saving you the time it would take to review sets that would not be of interest. Use of this web site constitutes the acceptance of our . © Baby SuperMall, LLC 1997-2005

Birthday Gifts A celebration

Gifts - Send Birthday Gifts,Anniversary Gifts,India Gift Shop,Send Flowers & Gifts to India, Gifts All Categories Price Range Below US $10 US $10 to US$25 US $25 to $50 US $50 to $100 Above $100 Any Range » Dry Fruits » Sweets / Mithais » Pooja Accessories WE DELIVER GIFTS WORLDWIDE Time to pamper; time to rejoice; time to celebrate; celebrate with gifts. · Fresh Flowers · Cakes · Chocolates · Teddy Bears · Jewellery · Wrist Watches More Birthday Gifts A celebration of togetherness; the warmth of relationships; idolize with gifts. · Red Roses · Jewellery Boxes · Flower Hampers · Cakes · Show Pieces · Decoratives More Anniversary Gifts A step ahead in life; promises of companionship; commemorate with gifts. · Flower Bouquet · Jewelleries · Jewellery Boxes · Time Pieces · Coasters · Photo Frames More Wedding Gifts · Durga Puja Gifts · Boss Day Gifts · Karwa Chauth Gifts · Diwali Gifts · Bhai dooj Gifts Arts & Collectibles A classic assortment of antiques and uniques that make for wonderful gifts! · Paintings · Candle Holders · Show Pieces · Sculptures More Collectibles Designer & Luxury An irresistible array of opulent gifts that resonate with a luxurious appeal! · Perfumes · Leather Articles · Jewelry Boxes · Jewellery More Luxury Items · Fresh Flowers · Artificial Flowers · Sweets / Mithais · Dry Fruits · Cakes Household Exotic gifts that add color and artistic touch to your daily chores! · Coasters · Wall Hangings · Cushion Covers · Photo Frames More Household Toys & Games Win over your kid friends with adorable toys and classic games! · Teddy Bears · Soft Animals · Chess · Baby Toys More Games · Paintings · Wall Hangings · Sculptures · Hanging Bells · Decorative Lanterns More Housewarming · Jewellery · Jewelry Boxes · Pulp 'n Paper · Novelty Gifts · Paintings Jewellery Boxes The most exclusive range of handcrafted jewelry boxes that are just as precious and luxurious as the jewelry itself! White Metal Jewellery Boxes Wooden Jewellery Boxes Meenakari Jewellery Boxes Marble Jewellery Boxes · Chocolates · Hanging Bells · Leather Articles · Paintings · Wrist Watches More Congratulations · Arts & Collectibles · Household · Designer & Luxury · Office · Toys & Games Fresh Flowers & Cakes Let the redolent freshness of the freshly plucked flowers, in different hues and colors, freshen up the lives of your loved ones with exotic flower gifts! Fresh Flowers Flower Hampers Cakes Artificial Flowers · Durga Puja Gifts · Boss Day Gifts · Karwa Chauth Gifts · Dhanteras Gifts · Send Diwali Gifts · Bhai dooj Gifts · Birthday Gifts · Wedding Gifts · Brass Handicrafts · Marble Handicrafts · Wooden Handicrafts · Cloth Handicrafts · White Metal Crafts Wooden Handicraft Offering an impressive range of high quality wooden gifts items! · Sculptures · Jewellery Boxes · Wooden Coasters · Wooden Bowls More Wood Crafts Brass Handicraft Brassware has been an integral part of our artistic culture with a varsity of products! · Candle Holders · Flower Vases · Photo Frames · Brass Ashtrays More Brass Crafts · Jaipur · Amritsar · Moradabad · Saharanpur · Hoshiarpur Pooja Accessories Every object associated with the ritual of Puja or worship is symbolically significant. Our pooja accessories section includes brass diety thrones, religious books, brass ghantis etc to help you perform your pujas! Brass Diyas God Statues Wooden Rehal Pooja Thali Soberly Grey: Timex Wrist Watch Price: US$20.95 My Order Detail Track my order Questions about your order Feedback / Complaints Shipping & Returns Return Policy Delivery zones Calculate Shipping Others Secure Shopping Payment Options FAQ's Tool Kit Product Categories My Reminders My Wish List About Us | Contact Us | Privacy Policy | Terms & Conditions / Disclaimer Indian Gifts Portal developed & maintained by IndiaMART InterMESH Limited

Anniversary Gifts Birthday Gifts

Unique anniversary jewelry, birthday gifts, groomsmen gift ideas search order tracking customer service help my account shopping bag FREE priority shipping on all orders over $150 SHOP BY OCCASION Anniversary Gifts Birthday Gifts Groomsmen Gifts Bridesmaid Gifts Friendship Gifts Congratulations Gifts Good Luck Gifts Romantic Gifts Mother's Day Gifts Father's Day Gifts Christmas Gifts Christmas Ornaments Corporate Gifts Graduation Gifts SHOP BY RECIPIENT Gifts for Men Gifts for Her Gifts for Dad Gifts for Mom Gifts for the Executive Gifts for Friends Gifts for Graduates Gifts for Valentines Gifts for the Home Men's Jewelry Accessories Gifts for Anniversaries Unique Jewelry Irish Gifts SHOP BY PRODUCT Celtic Jewelry Silver Necklaces Silver Bracelets Silver Earrings Gemstone Pendants Gemstone Earrings Silver Cufflinks Yerba Mate Tea Gourds Keychains - Key Rings Leaf Accessories Gold Leaf Pendants Gold Leaf Pins - Brooches Silver Leaf Pendants Silver Leaf Pins - Brooches Searching for extraordinary anniversary gifts? Our Fall Jewelry Collection is really one-of-a-kind. We feature unique necklaces and pins made from real leaves dipped in 24K Gold or pure Silver, Irish Celtic jewelry , handmade silver jewelry and amazing gemstone jewelry. Shop unusual anniversary gifts for men: wonderful silver cufflinks, money clips, keychains, leather cuff bracelets and gourds to drink yerba mate tea. Wonderful birthday gifts and groomsmen gifts too! You will not find these exclusive presents anywhere else! Looking for beautiful bridesmaid gifts and unique groomsmen gifts ? Our silver Celtic cuff links are perfect for your groomsman and our yerba mate gourds make unusual gift ideas for bridesmaids. We feature handmade silver men's jewelry, wonderful presents for your best man. If you are searching for gifts for men you can also find silver bookmarks (a cool gift for him ) and handmade business card boxes, perfect as graduation or corporate gifts. Our Customers speak out: "This was my first purchase with Patagonia Gifts and the service was excellent. The order arrived within a week -most impressive as I live in the UK and it arrived more quickly than my internal mail. I am delighted with my purchase and very impressed with the quality of workmanship; especially as it is a gift for my young daughter. I will certainly buy from this company again and have no hesitation in recommending them to friends and family.", Eleanor M., East Sussex, UK. Read more ... Searching for unique Christmas gifts ? PatagoniaGifts.com is the perfect source for unique gift ideas for Holidays. This year surprise your loved ones with our handmade leaf Christmas ornaments, Celtic jewelry, silver rings, gemstone pendants, silver cufflinks, money clips, bracelets, Celtic necklaces, jewelry boxes, bookmarks and lots of unusual Christmas gift ideas. Discover one-of-a-kind good luck gifts. Wish them good luck in the future and surprise them with unique Irish gifts. We feature beautiful handmade shamrock clover pendants, pins and earrings made from real leaves dipped in 24K Gold and Silver: wonderful good luck gift ideas. Find original holiday gifts for men: keychains, shamrock cuff links, decorated yerba mate gourds or money clips and unique gifts for her: 4 leaf clover silver bracelets, four leaf clover earrings and necklaces. Searching for unique anniversary gift ideas? Choose beautiful romantic gifts for your Valentine from our Celtic Heart Collection: silver bracelets, chokers, earrings and necklaces. They make wonderful Valentines day gifts too! Take a look at our folk art yerba mate tea accessories: leather and alpaca decorated mate gourds and bombilla straws to drink yerba mate tea. They make original gifts for Dad or Fathers day . Browse through our site to find more men's jewelry or guy gifts for your boyfriend. Weddings? Discover real leaves dipped into 100% pure 24k Gold or 1000 Silver that suit perfectly well as wedding accessories. If you are looking for original wedding ideas you will see that your bridesmaids , wedding attendants, mother of the bride and mother of the groom will be delighted by our leaf wedding jewelry! Find perfect birthday gift ideas in our handmade Celtic jewelry and Welsh lovespoons. Patagonia represented the Promised Land for the first settlers who arrived from Wales in 1865. Now they live in Gaiman, the Welsh town in Patagonia. You will also find unique alpaca and silver tea infusers that are perfect as business or executive gifts. Discover beautiful handcrafted tapestries, table runners and wall hangings inspired by Mapuche (South American native) art. They are lovely presents for mom or Mother's day ! Each one is made with 100% natural wool, hand spinned in a traditional "rueca" (spinning wheel), dyed with natural vegetal materials and weaved on a hand loom. Find original Christmas decor gifts too! We are retailers of unique gifts and handmade jewelry since 1997. All of our products represent the finest quality and highest standard of craftsmanship. Every gift is individually handcrafted by creative artisans from Patagonia, one item at a time, ensuring that every piece is as individual as the person who wears it. about PatagoniaGifts | contact | return policy | shipping | testimonials | site map | resources Patagonia Gifts United Kingdom Privacy Notice 2000-2005 Patagonia Gifts . All rights reserved. Birthday & wedding anniversary gift ideas: Unique gifts, Celtic jewelry, groomsmen gifts, yerba mate tea gourds, silver bracelets, earrings, pins and necklaces.

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.