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.

Gift Baskets, Italian Gift

Gift Baskets by Gourmet Gift Baskets: Italian, Corporate, Baby, Chocolate, Birthday, Thank You, Get Well, Christmas, Holiday Gourmet Gift Baskets, Italian Gift Baskets, Corporate, and Baby Gifts That Are The Crme de La Crme Whether it's Corporate Gift Baskets to show your appreciation, Baby Gift Basketsto celebrate that special time, or Italian Gift Baskets for a memorableoccasion, Gourmet Gift Baskets provides the best the world has to offer. When your colleagues, customers, family members and friends receive our gourmetgift baskets, you're sending more than a message of care. Gourmet GiftBaskets include the finest products available, providing your lucky recipientwith a surprise they will never forget. Gourmet Italian Gift Baskets - Father's Day Gift Baskets - Christmas Gift Baskets - Mother's Day Gift Baskets - Easter Gift Baskets - Valentine's Day Gift Baskets - Corporate Gift Baskets - Baby Gift Baskets - Gourmet Snack Gift Baskets - New England Breakfast Gift Baskets - Texas/Tex-Mex Gift Baskets - Housewarming Gift Baskets - Sympathy Gift Baskets - Seafood Gift Baskets - Skier's Gift Baskets - Holiday Gift Baskets - Pamper Gift Baskets - Nibbler's Gift Baskets - Healthy Gift Baskets - Fun Foods Gift Baskets - Chocolate Sweet Decadence Gift Baskets - Sweets Gift Baskets - Gourmet Gift Baskets - Birthday Gift Baskets - Anniversary Gift Baskets - Gift Baskets For Man/Men - Gift Baskets For Woman/Women - Get Well Gift Baskets - Thank You Gift Baskets - Congratulations Gift Baskets - Coffee and Chocolates Gift Baskets - Cooking and Marinating Gift Baskets - Potpourri And Candle Gift Baskets - Tea And Cookies Gift Baskets - Unique Gifts - Kosher Hanukkah Gift Baskets - Gourmet Food Gift Baskets - Wine Gift Baskets - Custom Gift Baskets - Gift Baskets for Kid/Child - Romantic Gift Baskets - Pet Gift Baskets - Wedding Gift Baskets - Fruit Towers - Fruit Baskets - Cheesecakes - Kosher Gift Baskets - Partners - Same Day Gift Baskets - Flower Index - Sitemap What Makes Our Italian Gift Baskets, Baby, Corporate, Chocolate and Others So Special? The distinctive style of Gourmet Gift Baskets has helpedus build a reputation of superior quality products where everygourmet gift basket is a masterpiece. Our gourmet giftbaskets are always in perfect taste and are an indispensablepart of any good business-owner's gift-giving plan. Haveyou been disappointed with the less-than-satisfying experiencewith gourmet gift baskets before? We invite you to giveGourmet Gift Baskets a try and send our exquisitely designedgourmet gift baskets to your customers, employees, friends,and other business associates. Quality Gift Baskets Backed Up With An Unbeatable Quality Guarantee! We Are The Best In The Business, Give Us A Chance To Earn Your Trust. We choose only the best ingredients for our gourmet giftbaskets like Stonewall Kitchen jams and Texas salsas. Each gourmet gift basket is a labor of love and the superiorcraftsmanship is evident in every part, from the ingredientsto the bow and wrapping. Gourmet Gift Baskets caters tothe discriminating few who demand excellence because we don'tsettle for anything but the very best in our products. Gift baskets by Gourmet Gift Baskets are special works ofart. We use the finest gourmet food gift basket components to craft ourbaskets. Our products are perfect as "thank you gift baskets"and "get well gift baskets" too! Italian gift baskets are alwaysa crowd favorite and are great as sympathy gift baskets and housewarming giftbaskets. When shopping our site, trust that you are sending the bestpossible gift basket and the recipient will be delighted to receive it! Baby Gift Baskets and "new baby gift baskets" are another specialty ofours. We take pride in helping you celebrate life's special occasions! Another spectacular occasion to send one of our products is as a birthday giftbasket. Texas Gift Baskets filled with the foods of Texas are anothercrowd favorite. Gift baskets for Men and gift baskets for Women are twoother very popular categories! Chocolate gift baskets, snack gift basketsand sweets gift baskets are perfect for offices, friends and families. New Baby Gift Baskets Request A Gift Basket Catalog! Italian Gift Baskets Snack Gift Baskets Tea Gift Baskets Breakfast Gift Baskets Chocolate Gift Baskets Kosher Gift Baskets "We Can't Promise The World, Just The Best It Has To Offer." - Ryan D. Abood, President Subscribe To Our Gift Basket Newsletter! We will only occasionally send you coupons and special offers. We will never disclose, trade or sell any of your information! We have a strict Privacy Protection Policy. 100% Guaranteed! National Association For The Specialty Food Trade & Hosts of the International Fancy Food Shows Your satisfaction is one of our specialties. We use secure servers with the highest level of encryption to make sure your information is kept secure. We never rent, sell, or trade any of your information and have a very strict privacy policy. We guarantee your satisfaction 100% and pride ourselves on building our business the old fashioned way, through hard work and dedication to your satisfaction. We know you do not like surprises when spending your money, so we use advanced web techniques to show most of our baskets both wrapped and unwrapped. Simply click on a product to view its product detail page and mouse over to see both versions of your basket. We also provide you with a list of exactly what will be in your basket along with any awards the products may have won at the International Food Shows. On rare occasions we are forced to substitute an item because it is out of stock, but rest assured, as per our policy it is always an item of equal or greater value. We are a family owned and operated company and we have been in business since 1940! We ship world wide via UPS and use premium packing materials. We never ship with annoying popcorn so your gift arrives in pristine condition, packed professionally in air bags and is ready to be enjoyed the moment the recipient opens it. We specialize in going the extra mile for our customers and the difference really shows in the quality of our final presentation. Give us a chance to earn your business and we know that you will never shop elsewhere again.

Teacher Gifts – Back

Back to School Gifts – Back to School Teacher Gifts – Back to School Gift Ideas - Unique Gifts, Personalized Gifts, Luxury Gifts - RedEnvelope -- Gifts Gifts by Occasion Back To School -- Back to School Gifts – Back to School Teacher Gifts – Back to School Gift Ideas Looking for back to school gifts ? RedEnvelope's Back to School Gifts collection is the perfect source for back to school gifts for teachers and back to school gift ideas for anyone on your list. Some of our favorites include leather photo bookmarks, messenger bags, laptop carriers, travel clocks, gourmet foods gift baskets and picture albums. And for back to school gifts that are truly one-of-a-kind, select one of our many gifts that can be personalized or monogrammed. Our personalized back to school gift ideas make perfect back to school gifts for teachers . This new school year, send the new college student, new teacher or graduate student a gift from RedEnvelope to wish them good luck and to let them know how much you care. 1 showing items 1 - 25 of 25 carabiner mp3 player laptop carrier leather travel clock leather photo bookmarks photo wall clock citrus jasmine travel candle the gang leather photo album mini valet + clock framed four-leaf clover swiss pens stainless steel flash memory bose sounddock montgomery messenger bag belden insulated drink holder belden dual time clock monogrammed leather journals fresh-baked cookies healthy snack tower pear + cheese basket monogrammed silver-plated mouse pad root beer tin grundig shortwave radio wall gallery frame set miniature yellow rosebush fun pens 1 showing items 1 - 25 of 25 -- Gifts by Occasion • Gifts by Recipient • Online Gifts by Shops • Corporate Gifts Last Minute Gifts • Anniversary Gift Guide • Birthflowers Gift Guide • Birthstones Gift Guide -- ©2005 RedEnvelope, Inc. All rights reserved. The RedEnvelope mark and logo are trademarks of RedEnvelope, Inc. Index .

Creative Gifts For Guys

Creative Gifts For Guys - 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 Gifts For Guys Articles Footprint T-Shirt This project makes a great gift for dad or grandpa. Follow these suggestions to make a fun T-shirt full of real footprints and a special message. You can also make a variety of other gifts for the special guys......( Continue Reading ) Top Picks - Gifts for Teen Guys - Wish List 2001 Top Picks - Gifts for Teen Guys - Wish List 2001 - version 3.0, from your About.com Guide...( Continue Reading ) bookmark make bookmarker patterns designs pictures craft projects for kids Find directions and patterns to make home-made bookmarks....( Continue Reading ) Christmas in July - Making Gifts for Him Check out these great, easy gift ideas for all the special guys on your shopping list....( Continue Reading ) Lets Go Shopping - page 2 of 4 Part of my job is to go shopping! Does it get any better than that? So this section of the site will keep you updated on some of the interesting finds that cross my path. Let me share with you what I have found....( Continue Reading ) Creative Gifts For Guys Directory Links anniversary gifts 5 year cheap valentines day gifts promotion gifts 40th birthday gifts fruit gift baskets anniversery gifts graduation gifts for friends harry and david gift baskets wedding gifts for men send gifts to usa gift baskets of connecticut erotic valentine gifts gifts that keep on giving order gifts online baby gifts to make golf baskets corporate gift baskets gift baskets for pets music teacher gifts womens gifts laundry baskets good gifts for dad unique wine gifts hindu wedding gifts wedding anniversaries traditional gifts gifts for toddlers gift baskets rhode island gourmet wine baskets graduation gifts medical school simple gifts tab thoughtful christmas gifts gifts for 10 year old girl handmade wedding gifts 40 birthday gifts gifts for music lovers personalized wedding anniversary gifts 25th wedding aniversary gifts christmas gifts for mothers friendship gifts wholesale christmas gifts men gifts sending gifts to kerala retirement gifts photo gifts 30th anniversary 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

Shower Gift

BabyGreek.Com - fraternity sorority baby gifts baby shower gifts Welcome to Babygreek.com, your premier source for sorority and fraternity clothes and gifts catering specifically to infants and children. We carry only the highest quality items officially licensed through sororities and fraternities worldwide. Alpha Chi Omega Alpha Omicron Pi Alpha Phi Alpha Tau Omega Alpha Xi Delta Beta Theta Pi Chi Phi Chi Omega Delta Chi Delta Delta Delta Delta Gamma Delta Tau Delta Delta Zeta Gamma Phi Beta Kappa Alpha Kappa Alpha Theta Kappa Delta Kappa Kappa Gamma Kappa Sigma Lambda Chi Alpha Pi Beta Phi Phi Delta Theta Phi Gamma Delta Phi Kappa Alpha -- Phi Kappa Tau Phi Mu Phi Sigma Kappa Pi Kappa Alpha Psi Upsilon Sigma Alpha Epsilon Sigma Chi Sigma Delta Tau Sigma Kappa Sigma Pi Sigma Nu Sigma Phi Epsilon Sigma Sigma Sigma Theta Chi Tau Kappa Epsilon Zeta Beta Tau Zeta Psi Zeta Tau Alpha Search Catalog Priority Mail Used For All Orders Future Organizations Coming Soon -- Order & Return Policy Baby Greeks innovative styles and selections are sure to delight young and old alike! Select your organization at the left and browse the collection. A free gift card is included with your order! We will be adding more items constantly so be sure and bookmark this site and return often! Order online using our secure server. Your transaction will be encrypted using the latest technology. Or, see the order blank for payment by check. Our customer service staff is available to answer any questions you may have. If you dont see your fraternal organization, or would like to see a particular product offered, email us at csr@babygreek.com and well be happy to serve you! Call 1-877-368-7923 Monday through Friday 10 to 3 E.S.T. for further assistance. A gift from Baby Greek assures you that you have sent a quality item to your loved one! © Baby Greek Inc. All Rights Reserved. Design & Hosting by:Unlimited Media