Wedding Gift Basics Gifting


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Shower Gifts Labor Day
Unique Wedding Party Favors, Wedding Favors, Gifts & ideas for Wedding, Bridal & Baby Showers, Friendship, Anniversaries & Memorials Help | Home | Contact Us Customer Comments | View Cart Enter Keywords Wedding Favors Gifts Attendants Gifts Engagement Parties Anniversary Ideas Bridal Shower Favors Gifts Decorations & Supplies Games Baby Shower Favors Gifts Decorations & Supplies Games Parties Birthday Celebrations Retirement Celebrations Party Ideas, Favors & Gifts Holiday Favors All Occasion Gifts Memorial Products Related Links Baby Shower Gifts Labor Day Pamper Pack Surprise your favorite Mommy-to-be with the gift of tranquillity on the one day she'll really need it! More Info Bridal Shower Gifts Newlywed Kitchen Combo Bride and groom oven mitts really get things cooking in the kitchen! Stir up some smiles with this fun novelty item. More Info Celebrate weddings , bridal showers , baby showers , anniversaries , friends and memorialize loved ones with special gifts and favors from The Rosemary Company. The herb rosemary is the symbol of remembrance, and a traditional gift for loved ones. It said they were someone special and would never be forgotten. Surprise your guests with an array of beautiful mementoes chosen for their thoughtful, unique and memorable qualities. Personalized Tea Favor Personalized Wedding Coffee Wedding Cake Candle Favor Long-Stemmed Lollies VIEW MORE WEDDING FAVORS Celestial Bridal Shower Favor Magnetic Clipboard Favor Bride To Be Button Cookie Cutter Heart Favor VIEW MORE BRIDAL FAVORS Personalized Baby Shower Notepads Showertime Baby Shower Favor Baby Bootie Shower Favors Satin Bunny Favor VIEW MORE BABY FAVORS Help | Home | Contact Us | View Cart © 2000 - 2005 The Rosemary Company. All rights reserved. Privacy Statement This site maintained by Fox Web Design Please direct all questions and comments to the Webmaster
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.
Creative Gifts for Dad
Creative Christmas 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. Creative Christmas Gifts Articles Top Ten Creative Gifts for Dad for Christmas Entering the Christmas shopping season, lots of kids start wondering, "What in the world should I get for dad?" Well, here is my definitive list of the hottest creative gifts for dad for Christmas 2004. They are definitely out of......( Continue Reading ) Top Ten Creative Gifts for Dads for Christmas 2004 Ever wondered what to buy for dear old dad for Christmas? Then look no further than About Fatherhood?s 2005 gift guide. Here you will find creative and clever gifts that are truly out of the ordinary....( Continue Reading ) Gifts From the Oven Part III Homemade Dessert Recipe Books and Pictures Make a homemade Dessert Recipe Book or Photo Frame for that someone special in your life....( Continue Reading ) Gifts From the Oven Part III Homemade Dessert Recipe Books and Pictures Make a homemade Dessert Recipe Book or Photo Frame for that someone special in your life....( Continue Reading ) Christmas! Ideas for shopping, decorating and more, for a frugal Christmas holiday...( Continue Reading ) Creative Christmas Gifts Directory Links 20 year anniversary gifts milestone birthday gifts father s day gifts gift baskets for kids florida fruit gifts appropriate wedding gifts gifts wine simple gifts shaker song christmas gifts for dad gift baskets arizona personalized kids gifts christmas gifts on a budget good guy gifts 6 month anniversary gifts wine country gift baskets private label executive gifts fraternity and sorority gifts xmas gifts wisconsin gift baskets valentines day gifts for men creative hawaiian gifts creative gifts international holiday corporate gifts gift baskets wedding new jersey gift baskets world gifts international gifts for 10 year old girl funny birthday gifts corporate wine gifts wholesale gift baskets gifts for 40th birthday spencers gifts store personalized mothers day gifts romantic valentines day gifts employee holiday gifts free christmas gifts home interiors and gifts baby birth gifts mothers day gifts for kids gifts for parents of the bride gifts for newborns valentine gag gifts gifts of the holy spirit hot chocolate gifts send gifts to us 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
Golf Gifts at GolfCow
Golf Directory Listings Get a USGA Handicap Index * online. Join your local GolfServ Advantage club. Meet other golfers. Receive exclusive discounts and much more! -- -- -- Pro Shop | Golf Directory golf directory > results by Subcategory: Holiday | Mothers Day | Fathers Day | Special Occasion | Kids Marketplace - Gifts Participating Sponsor Teego, the Perfect Golfers Gift Forget goofy swing training aids; get that special golfer in your life two things, a lesson and a Teego golf ball teer/dispenser so they can quickly ingrain their swing fixes. Francis Ouimet & Eddie Lowery Giclee New Giclee print of Francis Ouimet & Eddie Lowery, his boy caddie painted by artist Bob Crofut. Inspiration from the famous 1913 U.S. Open when Ouimet defeated Harry Vardon. Golfweek Magazine Give the golfer in your family the a full year of the leading weekly golf publication. Golfweek covers all of the professional and amateur tours. Free golf balls with paid order!!! Solheim Gift Can Be Yours Give the gift given to the players at the Solheim Cup, it is PGA product of the year and it has to be seen to be believed. The gift guaranteed to improve and impress.Revolutionary Pom Pom Headcovers Choose from a variety of styles. Hand-knit and made to fit today's oversized drivers, You customize the color, stripes, solids, large or small poms. You'll love these headcovers! Lower Your Handicap Instantly Discover the secrets of the pro's and begin playing your best golf ever. System used by thousands. The Simple Golf Swing Guaranteed to Cut 7 Strokes From Your Score in Only 2 Weeks. PERSONAL PRO Golf Wheel This unique at-a-glance instructional aid makes the perfect gift or outing favor. Gives concise tips during actual playing conditions and will shave strokes off your score. The Gallery Fine Art Fore Golfers Framed & matted photography, printed from the original negatives, of the most famous courses, players & moments , including Augusta National, Palmer, Hogan, Jones, & The Masters... Fun Gifts for Golfers Humorous golf balls, silly awards, novelty golf apparel, gift sets and games for on and off the course. Great gift ideas for all occasions. Discount Golf Gifts at GolfCow GolfCow has several thousand golf gift items to select from including home gifts, house wares, executive gifts, watches, games, pictures, books, videos, and accessories. Golf Gifts for Sports Fans Golf Gifts for All Sports Fans including headcovers, golf bags, gift sets, umbrellas, towels branded with your favorite NFL, NBA, MLB, Nascar, and College Teams. Nick's Cigar World We stock over 1000 different cigars and yes, we sell singles! Call us now and speak with a Tobacconist who can help you find the perfect gift for any Cigar lover! FreddyConnect - Dual Trace Swing Trainer The Perfect Golf Gift, the Freddy Connect provides instant feedback through a illumated trace of the golf swing; path, face angle, sweet spot alignment. Boomerang Dynamic Putting System Makes a great gift! Offers more feedback than any other putting aid. The kinetic ball returner offers an addictive match play game to make practice fun! Chocolate Golf Balls The perfect gift for the golf savvy chocoholic. A minature two-toned leather look golf bag stuffed with five (5) Belgian Milk Chocolate foil wrapped golf balls. $22.95 USD Unique St Andrews Apparel and Gifts Purchase on line Unique St Andrews Scotland branded Golf Apparel and Gifts from our secure Webstore. Shipped in 7 - 10 days to our US Customers. See what they say about us... Golf Gag Gifts Golf gag gifts, golf signs and games. Medicus Dual-Hinge Driver Swing Trainer Official Medicus Dual-Hinge Driver dealer. Dual hinged golf swing trainer endorsed by PGA star Mark O'Meara. Improve your distance and accuracy. Web Listings 1. Golf Gift Card for Giving Green Fees Give the gift of a round of golf to someone. The gift card is a golf gift valid at any public, daily fee course in the USA. 2. Golf Is from Satan, the Book Give this book to the golfer who is ruining your life. Revenge is sweet. 3. Golf Gifts for Fans of All Ages Wonderful selection of gifts for sports fans of all ages. Golf, NFL, NHL, MLB, NBA licensed products. Oustanding prices. From home decor to autographed memorabilia- we make it fun to shop. 4. Golf Gift - Hickory Putters Each putter uniquely custom-crafted and laser-engraved with your special message. An Angus Mackay putter is the perfect gift or presentation. 3-day turnaround or less. 5. Golf Course Accessories Low price guarantee for all golf course accessories and supplies. 6. Golf Gift, New Product Award, PGA Pick BirdieBall is a back-to-back, PGA award winning, off-course practice golf ball. Limited flight of about 40 yards without limited feel. 40,000 PGA professionals can't be wrong. Amazing gift. 7. Gifts for Golfers of Cigars and Humidors Cuban crafters has fine handcrafted cigars, humidors, cigar accessories and gifts on sale. Low discount prices, combo specials and free catalog. Full satisfaction money-back guarantee. 8. Funny Golf DVD "Roger Maltbie's Golf's a Funny Game" Join PGA Tour Champion and NBC golf analyst Roger Maltbie and his friends as they take you on the funny round of golf. 9. Promotional Golf Products and Gifts Custom-imprinted products to help promote your club, event, company. 10. Golf Gift No minimum order. Golf course/company/college logos on golf gloves. Quality cabretta. New glove patent for large logos. Wholesale price to all. Great for tournaments and pro shops. 11. Holiday Golf Gift Ideas at Golf Galaxy Golf Galaxy - Big selection of great holiday gifts. Free shipping over $75. Everyday low prices. 12. Monogrammed, Personalized Golf Gifts Why not have your own initials, name, company name or group name on your golf gloves? Top quality Cabretta. 1 glove minimum. Group discounts. New patented golf glove allows for large script. 13. Golf Knickers Make Great Golf Gifts Golf knickers make great gifts for men and women. 14. Golf Gift Perfect sporting apparel gifts. Discover the Bobby Jones collection. 15. Wholesale Golf First Aid Kits Online Why pay retail? Wholesale direct online shopping for first aid kits - fast, secure and easy. Great for athletic events. 16. Unique Golf Gifts from Pinehurst We carry numerous golf gifts including fine framed golf art, custom ball and club displays, and many unique decorative items for the discriminating golfer and collector. 17. Golf Gift: Mental Training CD Program Our CD program teaches golfers the mental game of golf via hypnotic conditioning. Used by thousands of golfers world-wide to play relaxed, self-confident and in the zone. Guaranteed. 18. Golfer's Gifts Office gifts for golfers, lawyers and stock market. Bookends, desk sets, sculptures and more. 19. Buy Golf Book Gift This laugh-out-loud book makes a great gift for the fanatical golfer. The hapless tribe reinterprets golf with help from Einstein, Presocratic philosophy and the German goose step. 20. Golf Gifts Travalite offers durable travel golf bags that will take you from the airport to the golf course in style. New staff style bags the Elite and Classic-full 8 1/2" diameter bags that travel. Want to list your business in our golf directory? Contact Forecaddy.com Search Site: Advanced | Tips Login Username: Password: options Register for free Join now Travel Feature F lorida's Golf Coast offers hundreds of immaculately conditioned and challenging golf courses. Most offer a variety of packages to meet every budget, and all offer a great day - or a great week - on the links. Learn more Refer a friend Review official rules -- My Profile | Contact Us | Terms of Service | Privacy Statement | Media Kit | Press Room The terms "Handicap Index" and "USGA" are trademarks and service marks of the United States Golf Association. Membership in a GolfServ Advantage club is open to qualified golfers only.