groomsmen gifts - for













Groomsmen Gifts - For the Bridal Party groomsmen gifts shop by : FAVOR IDEAS | PERSONALIZED | SHOWER FAVORS | WEDDING DECORATIONS | PACKAGING | SILVER | PLACECARD HOLDERS | CANDLES home > theme wedding favors > groomsmen gifts - for the bridal party groomsmen gifts - for the bridal party Your bridal party consists of some of the most important people in your life. Groomsmen have been there for you through the years and together, you have created numerous precious memories. As you prepare for your wedding day, your best man and groomsmen have been there every step of the way, helping you with both big and small decisions. To show your appreciation, be creative in your gift giving. Find gifts that have special meaning or reflect the way you feel about your groomsmen. Your groomsmen will be touched by your thoughtfulness. Below, you will find a selection of truly unique and high quality gifts for your bridal party . personalized poker sets $42.95 engraved wine box $29.95 wedding day cufflinks $30 engraved leather flask, $34 monogrammed cufflinks, $24 engraved sport watch, $30 personalized wine gift sets, $29 sterling silver trophy $45 engraved square cufflinks, $24 letter openers $18 professional poker kit with personalized case $99.95 monogram money clip wallet, $14 personalized beach bags, $35 kindness paperweights $25 party planner program | press center | contact info | security & privacy | wedding supplies | site map wedding supplies and favors | wedding decorations , personalized wedding favors , asian weddings , wine parties , holiday decorations , glass & crystal favors , golf wedding favors , corporate gifts , bridesmaid's gifts , groomsmen gifts , cookies party favors , silver wedding supplies , place card holders , candles , sachets , wedding supplies , wedding favor ideas wedding themes and ideas : wedding ideas , what type of bride are you? , why wedding favors? , personalized wedding favor ideas , fall wedding favor ideas , favor presentation ideas , wedding themes , bridal shower themes contact Beaucoup Wedding Favors at 1-877-988-BEAU (2328) or info@beau-coup.com



Wedding Gifts by w4wed

Listmania! Wedding Gifts Your Store See All 31 Product Categories   Your Account | Cart | Wish List | Help Improve Your Recommendations | Your Amazon Home | Your Profile | Learn More Search Amazon.com Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Travel Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Pet Toys Arts & Hobbies Web Search Listmania! Wedding Gifts by w4wed , Wedding Website Service E-mail this list to a friend 1. KitchenAid K45SS Classic 250-Watt 4-1/2-Quart Stand Mixer, White (Kitchen) Average Customer Review: List Price: $239.99 Buy new : $169.99 You Save : $70.00 (29%) Availability: Usually ships in 24 hours Used & new from $145.00 2. Bissell 2070 Quicksteamer Powerbrush Lightweight Deep Cleaner (Kitchen) Average Customer Review: List Price: $119.99 Buy new : $99.99 You Save : $20.00 (17%) Availability: Usually ships in 24 hours Used & new from $75.00 3. Libbey Cancun Margarita 7-Piece Set (Kitchen) Average Customer Review: Offered by: Target List Price: $40.00 Buy new : $19.99 You Save : $20.01 (50%) Availability: In stock soon. Order now to get in line. First come, first served. Used & new from $17.99 4. Cuisinart TTG-500 Two-to-Go Coffeemaker (Kitchen) Average Customer Review: Offered by: SharpPrices List Price: $80.00 Regular Price: $34.99 Buy new : $24.99 You Save : $55.01 (69%) Availability: Usually ships in 1-2 business days Used & new from $14.95 5. KitchenAid KHB100WH Immersion Hand Blender, White (Kitchen) Average Customer Review: List Price: $69.99 Buy new : $49.99 You Save : $20.00 (29%) Availability: Usually ships in 24 hours Used & new from $49.99 6. KitchenAid KFC3100WH Chef Series Food Chopper, White (Kitchen) Average Customer Review: List Price: $49.99 Buy new : $39.99 You Save : $10.00 (20%) Availability: Usually ships in 24 hours Used & new from $39.95 7. Oster Inspire ExpressBake 2-lb. Breadmaker - 5836 (Kitchen) Average Customer Review: Offered by: Target Buy new : $59.99 Availability: Usually ships in 24 hours Used & new from $56.00 8. KitchenAid Red 4-pc. Culinary Utensil Set (Kitchen) Average Customer Review: Offered by: Target Buy new : $19.99 Availability: Usually ships in 24 hours 9. George Foreman Indoor Grill with Timer - Extra Large Family Size GR26TMR Average Customer Review: Offered by: Target Buy new : $49.99 Availability: Usually ships in 24 hours Used & new from $30.00 10. CorningWare 10-pc. French White Bakeware Set (Kitchen) Average Customer Review: Offered by: Target Buy new : $39.99 Availability: Usually ships in 24 hours 11. Kaiser Bakeware Noblesse 9-Inch Nonstick Springform Pan (Kitchen) Average Customer Review: Buy new : $19.99 Availability: Usually ships in 24 hours Used & new from $19.77 12. Wedding Bath Bead Ornament Loop Creations Offered by: Loop Creations Buy new : $2.50 Availability: Usually ships in 1-2 business days 13. The Knot Ultimate Wedding Planner : Worksheets, Checklists, Etiquette, Calendars, and Answers to Frequently Asked Questions by Carley Roney (Paperback) Average Customer Review: List Price: $16.00 Buy new : $10.88 You Save : $5.12(32%) Availability: Usually ships in 24 hours Used & new from $5.00 14. The Best of Martha Stewart Living Weddings (Best of Martha Stewart Living) by Martha Stewart (Editor) (Hardcover) Average Customer Review: List Price: $50.00 Buy new : $31.50 You Save : $18.50(37%) Availability: Usually ships in 24 hours Used & new from $21.89 15. Bridal Bargains: Secrets to Throwing a Fantastic Wedding on a Realistic Budget (Bridal Bargains) by Denise Fields, Alan Fields Average Customer Review: Availability: Usually ships in 1-2 business days Used & new from $1.50 16. Fuchsia Satin Glam Formal Gown Prom Bridesmaid Dress Junior Medium Offered by: PacificPlex Regular Price: $149.99 Buy new : $74.99 from $149.99 Sale: $74.99 Availability: Usually ships in 1-2 business days 17. 100% SILK Solid BLACK Neck Tie. Men's NeckTie. (Apparel) Offered by: Choosy Shopper Buy new : $9.95 from $9.95 Availability: Usually ships in 1-2 business days 18. Fujifilm Quick Snap Single Use Wedding Camera Pack (8 Pack) (Electronics) List Price: $79.99 Buy new : $42.99 You Save : $37.00 (46%) Availability: Usually ships in 24 hours 19. Godiva Chocolate: 4-piece Wedding/Party Ballotin with Ribbon (1.75 oz) Offered by: Godiva Chocolatier Buy new : $6.00 Availability: Usually ships in 1-2 business days 20. Breakfast For Two Gift Basket Offered by: GreatArrivals Gift Baskets Buy new : $54.99 Availability: Usually ships in 1-2 business days 21. Wedding Guest Books / Photo Albums : Coastal Mist Wedding Guest Book Offered by: BridalPeople Buy new : $29.45 Availability: Usually ships in 1-2 business days 22. Wedding Table Decorations : Stainless Steel Pepper Grinder Salt Shaker (Kitchen) Offered by: BridalPeople Buy new : $9.95 Availability: Usually ships in 1-2 business days 23. Nathan's Reversible Stovetop Grill and Griddle (Kitchen) Offered by: As Seen on TV Products Buy new : $12.99 Availability: Usually ships in 1-2 business days Create your own list! See the Best Lists Top 100 Listmania lists Search Listmania lists More about w4wed Related Listmania! Add your list Wedding Books : A list by sprisbrey, Bride to be Bliss!...C. Maree then say, "I do!" : A list by CMaree, artist, wedding planner Wedding Vows, Reception, and Budgeting : A list by Careful Mom, recently married Have your dream wedding without going crazy : A list by not telling, Mrs. Happily Married Add your list Related So You'd Like to... Create a guide Plan A Romantic Cancun Wedding : A guide by Brenton S Mulliner, Best-selling Author "What's Cheap And Free In Cancun (and the Yucatan) Coordinate Weddings for a Living : A guide by jdshopper, Author and Promoter/Planner have an elegant and creative wedding : A guide by K. Allison, Planned my own wedding, recent matron'o'honor, current bridesmaid light a UNITY CANDLE in your wedding ceremony. : A guide by Nina Salvatore, event planner Buy something for a poor, cooking snob student : A guide by violarulz, a hungry student who's "Between Jobs" Stock your bachelorette-pad kitchen : A guide by Bear Huntdance, Bachelorette and Thrifty Gourmet Be an Event Planner Specializing in Weddings : A guide by Jill Snodgrass, Event Planner and Author offering insider information to help you with your new career as a wedding planner! Martha Stewart : A guide by sidonie-flower, an admirer, one who appreciates Create a guide Where's My Stuff? • Track your recent orders . • View or change your orders in Your Account . Shipping & Returns • See our shipping rates & policies . • Return an item (here's our Returns Policy ). Need Help? • Forgot your password? Click here . • Redeem or buy a gift certificate. • Visit our Help department . Search All Products Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Pet Supplies Travel Books Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Arts & Hobbies for Top of Page Amazon.com Home | Directory of All Stores Our International Sites: Canada | United Kingdom | Germany | Japan | France  | China Contact Us | Help | Shopping Cart | Your Account | Sell Items | 1-Click Settings Investor Relations | Press Releases | Careers Conditions of Use | Privacy Notice © 1995-2005, Amazon.com, Inc. or its affiliates



groomsmen gifts - for

Groomsmen Gifts - For the Bridal Party groomsmen gifts shop by : FAVOR IDEAS | PERSONALIZED | SHOWER FAVORS | WEDDING DECORATIONS | PACKAGING | SILVER | PLACECARD HOLDERS | CANDLES home > theme wedding favors > groomsmen gifts - for the bridal party groomsmen gifts - for the bridal party Your bridal party consists of some of the most important people in your life. Groomsmen have been there for you through the years and together, you have created numerous precious memories. As you prepare for your wedding day, your best man and groomsmen have been there every step of the way, helping you with both big and small decisions. To show your appreciation, be creative in your gift giving. Find gifts that have special meaning or reflect the way you feel about your groomsmen. Your groomsmen will be touched by your thoughtfulness. Below, you will find a selection of truly unique and high quality gifts for your bridal party . personalized poker sets $42.95 engraved wine box $29.95 wedding day cufflinks $30 engraved leather flask, $34 monogrammed cufflinks, $24 engraved sport watch, $30 personalized wine gift sets, $29 sterling silver trophy $45 engraved square cufflinks, $24 letter openers $18 professional poker kit with personalized case $99.95 monogram money clip wallet, $14 personalized beach bags, $35 kindness paperweights $25 party planner program | press center | contact info | security & privacy | wedding supplies | site map wedding supplies and favors | wedding decorations , personalized wedding favors , asian weddings , wine parties , holiday decorations , glass & crystal favors , golf wedding favors , corporate gifts , bridesmaid's gifts , groomsmen gifts , cookies party favors , silver wedding supplies , place card holders , candles , sachets , wedding supplies , wedding favor ideas wedding themes and ideas : wedding ideas , what type of bride are you? , why wedding favors? , personalized wedding favor ideas , fall wedding favor ideas , favor presentation ideas , wedding themes , bridal shower themes contact Beaucoup Wedding Favors at 1-877-988-BEAU (2328) or info@beau-coup.com



Wedding Gifts by w4wed

Listmania! Wedding Gifts Your Store See All 31 Product Categories   Your Account | Cart | Wish List | Help Improve Your Recommendations | Your Amazon Home | Your Profile | Learn More Search Amazon.com Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Travel Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Pet Toys Arts & Hobbies Web Search Listmania! Wedding Gifts by w4wed , Wedding Website Service E-mail this list to a friend 1. KitchenAid K45SS Classic 250-Watt 4-1/2-Quart Stand Mixer, White (Kitchen) Average Customer Review: List Price: $239.99 Buy new : $169.99 You Save : $70.00 (29%) Availability: Usually ships in 24 hours Used & new from $145.00 2. Bissell 2070 Quicksteamer Powerbrush Lightweight Deep Cleaner (Kitchen) Average Customer Review: List Price: $119.99 Buy new : $99.99 You Save : $20.00 (17%) Availability: Usually ships in 24 hours Used & new from $75.00 3. Libbey Cancun Margarita 7-Piece Set (Kitchen) Average Customer Review: Offered by: Target List Price: $40.00 Buy new : $19.99 You Save : $20.01 (50%) Availability: In stock soon. Order now to get in line. First come, first served. Used & new from $17.99 4. Cuisinart TTG-500 Two-to-Go Coffeemaker (Kitchen) Average Customer Review: Offered by: SharpPrices List Price: $80.00 Regular Price: $34.99 Buy new : $24.99 You Save : $55.01 (69%) Availability: Usually ships in 1-2 business days Used & new from $14.95 5. KitchenAid KHB100WH Immersion Hand Blender, White (Kitchen) Average Customer Review: List Price: $69.99 Buy new : $49.99 You Save : $20.00 (29%) Availability: Usually ships in 24 hours Used & new from $49.99 6. KitchenAid KFC3100WH Chef Series Food Chopper, White (Kitchen) Average Customer Review: List Price: $49.99 Buy new : $39.99 You Save : $10.00 (20%) Availability: Usually ships in 24 hours Used & new from $39.95 7. Oster Inspire ExpressBake 2-lb. Breadmaker - 5836 (Kitchen) Average Customer Review: Offered by: Target Buy new : $59.99 Availability: Usually ships in 24 hours Used & new from $56.00 8. KitchenAid Red 4-pc. Culinary Utensil Set (Kitchen) Average Customer Review: Offered by: Target Buy new : $19.99 Availability: Usually ships in 24 hours 9. George Foreman Indoor Grill with Timer - Extra Large Family Size GR26TMR Average Customer Review: Offered by: Target Buy new : $49.99 Availability: Usually ships in 24 hours Used & new from $30.00 10. CorningWare 10-pc. French White Bakeware Set (Kitchen) Average Customer Review: Offered by: Target Buy new : $39.99 Availability: Usually ships in 24 hours 11. Kaiser Bakeware Noblesse 9-Inch Nonstick Springform Pan (Kitchen) Average Customer Review: Buy new : $19.99 Availability: Usually ships in 24 hours Used & new from $19.77 12. Wedding Bath Bead Ornament Loop Creations Offered by: Loop Creations Buy new : $2.50 Availability: Usually ships in 1-2 business days 13. The Knot Ultimate Wedding Planner : Worksheets, Checklists, Etiquette, Calendars, and Answers to Frequently Asked Questions by Carley Roney (Paperback) Average Customer Review: List Price: $16.00 Buy new : $10.88 You Save : $5.12(32%) Availability: Usually ships in 24 hours Used & new from $5.00 14. The Best of Martha Stewart Living Weddings (Best of Martha Stewart Living) by Martha Stewart (Editor) (Hardcover) Average Customer Review: List Price: $50.00 Buy new : $31.50 You Save : $18.50(37%) Availability: Usually ships in 24 hours Used & new from $21.89 15. Bridal Bargains: Secrets to Throwing a Fantastic Wedding on a Realistic Budget (Bridal Bargains) by Denise Fields, Alan Fields Average Customer Review: Availability: Usually ships in 1-2 business days Used & new from $1.50 16. Fuchsia Satin Glam Formal Gown Prom Bridesmaid Dress Junior Medium Offered by: PacificPlex Regular Price: $149.99 Buy new : $74.99 from $149.99 Sale: $74.99 Availability: Usually ships in 1-2 business days 17. 100% SILK Solid BLACK Neck Tie. Men's NeckTie. (Apparel) Offered by: Choosy Shopper Buy new : $9.95 from $9.95 Availability: Usually ships in 1-2 business days 18. Fujifilm Quick Snap Single Use Wedding Camera Pack (8 Pack) (Electronics) List Price: $79.99 Buy new : $42.99 You Save : $37.00 (46%) Availability: Usually ships in 24 hours 19. Godiva Chocolate: 4-piece Wedding/Party Ballotin with Ribbon (1.75 oz) Offered by: Godiva Chocolatier Buy new : $6.00 Availability: Usually ships in 1-2 business days 20. Breakfast For Two Gift Basket Offered by: GreatArrivals Gift Baskets Buy new : $54.99 Availability: Usually ships in 1-2 business days 21. Wedding Guest Books / Photo Albums : Coastal Mist Wedding Guest Book Offered by: BridalPeople Buy new : $29.45 Availability: Usually ships in 1-2 business days 22. Wedding Table Decorations : Stainless Steel Pepper Grinder Salt Shaker (Kitchen) Offered by: BridalPeople Buy new : $9.95 Availability: Usually ships in 1-2 business days 23. Nathan's Reversible Stovetop Grill and Griddle (Kitchen) Offered by: As Seen on TV Products Buy new : $12.99 Availability: Usually ships in 1-2 business days Create your own list! See the Best Lists Top 100 Listmania lists Search Listmania lists More about w4wed Related Listmania! Add your list Wedding Books : A list by sprisbrey, Bride to be Bliss!...C. Maree then say, "I do!" : A list by CMaree, artist, wedding planner Wedding Vows, Reception, and Budgeting : A list by Careful Mom, recently married Have your dream wedding without going crazy : A list by not telling, Mrs. Happily Married Add your list Related So You'd Like to... Create a guide Plan A Romantic Cancun Wedding : A guide by Brenton S Mulliner, Best-selling Author "What's Cheap And Free In Cancun (and the Yucatan) Coordinate Weddings for a Living : A guide by jdshopper, Author and Promoter/Planner have an elegant and creative wedding : A guide by K. Allison, Planned my own wedding, recent matron'o'honor, current bridesmaid light a UNITY CANDLE in your wedding ceremony. : A guide by Nina Salvatore, event planner Buy something for a poor, cooking snob student : A guide by violarulz, a hungry student who's "Between Jobs" Stock your bachelorette-pad kitchen : A guide by Bear Huntdance, Bachelorette and Thrifty Gourmet Be an Event Planner Specializing in Weddings : A guide by Jill Snodgrass, Event Planner and Author offering insider information to help you with your new career as a wedding planner! Martha Stewart : A guide by sidonie-flower, an admirer, one who appreciates Create a guide Where's My Stuff? • Track your recent orders . • View or change your orders in Your Account . Shipping & Returns • See our shipping rates & policies . • Return an item (here's our Returns Policy ). Need Help? • Forgot your password? Click here . • Redeem or buy a gift certificate. • Visit our Help department . Search All Products Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Pet Supplies Travel Books Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Arts & Hobbies for Top of Page Amazon.com Home | Directory of All Stores Our International Sites: Canada | United Kingdom | Germany | Japan | France  | China Contact Us | Help | Shopping Cart | Your Account | Sell Items | 1-Click Settings Investor Relations | Press Releases | Careers Conditions of Use | Privacy Notice © 1995-2005, Amazon.com, Inc. or its affiliates



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.




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