Gifts for Women Lawn

Romantic Gifts for Women - Oops Gifts, Ideas for Men in the Doghouse, Love You Gifts for Her Entrance Contents View Basket Shipping Checkout Contact Us F.A.Q.s About Us end rendering tab -- Welcome to Aspen Country Aspencountry.com specialize in unique, fine quality, yet affordable gifts and novelty items for hard to shop for people and special occasions. Guys, if you've messed up and you need a "make it better" gift your lady is sure to love, you're in the right place! Please browse the 1000s of gifts in our store, or check out our thoughtful gift giving ideas . Enjoy Aspen Country! God Bless America FREE SHIPPING On Orders Over $75 Click for details Search For Unique Gifts: Free Greeting Cards Free personalized online greetings from Aspen Country! Send Free Greeting Cards Add a Message to a Gift Order Browse Our Gift Store Aspen Country Entrance Aspen Country Sampler Men's Home Decor & Gifts Nautical Home Decorations Decor & Gifts for Women Lawn and Garden Decor Home Decor Accessories Antique-Style Decorations Decorative Mirrors Country Clock Shop Feng Shui Oriental Decor Kitchen Decorations Country Candle Shop Angel Sculptures & Decor Religious Gifts & Statues American Old West African Heritage Decor Dolls, Miniatures, Musicals Toys, Chess Sets, Games Mythical Fantasty Theme Animal Wildlife Sculptures Elephant Statues & Decor Bird & Eagle Sculptures Human Statues, Figurines Designer Photo Frames Home Office Accessories Knives, Tool Sets, Totes Fine Jewelry Gifts Christmas Decorations New Knickknacks & Gifts New! Gift Certificates Aspen Country Site Map - Sentimental Gifts - Romantic Teddy Bears & Love Teddies Plush Antique Style Teddy Bear Wearing Bow Tie This charming plush teddy bear sports a red, white and blue stars and stripes motif bow tie. Adding an antique look, "patches" decorate his elbow and foot. This all-American bear measures 6 3/4" high. Item:34540 $6.95 Humorous & Light-Hearted "Make It Better" Gifts for Women "Love Shack" Birdhouse with Heart-Shape Entrance A great place for feathered friends to bill and coo ... the "Love Shack" birdhouse. Rustic wood construction will blend nicely with your garden. 8" x 6 3/8" x 8" high. Item:29634 (Regularly $12.95) SALE! $10.95 Lover Frogs on Bench Metal Sculpture Set Cozily sitting on a garden bench crafted of metal, these two frogs are the essence of amphibious romance. Three-piece garden sculpture set includes metal bench with resin frogs. Bench: 8 1/4" x 3 1/2" x 4" high; biggest frog sits approximately 11" tall. Item:31730 (Regularly $16.95) SALE! $14.95 Shop Aspen Country Online! We aim to please our customers and we want you to have a pleasant online shopping experience. Our customer service is second to none and your credit card purchases are secure. Shop Aspen Country By Mail Order or Fax! Printable Order Form ©2005 Aspencountry.com All rights reserved. Number of Hits: "Oops! Gifts" - Apology "I Love You" Gifts for Women "Make It Better" Gift Ideas for Men Who've Messed Up! | Heart-Shaped Jewelry | Heart Trinket Boxes | Everlasting Roses | | Romantic Feminine Photo Frames | Romantic Candles & Soaps | | Irresistable Romantic Teddy Bears: Teddy Bear Figurines & Love Bears | | Humorous Romantic Gfits | More Gifts That Say: "I'm Sorry" | | More Thoughtful Gift Ideas & Unique Theme Gifts | - Gifts That Are Sure to Get Men Out of the Doghouse! - Heart-Shaped Jewelry: Romantic Hearts, Silver Heart Jewelry Sterling Silver Link Bracelet with Hanging Heart Sterling silver link bracelet with heart pendant. Bracelet 5mm. Silver heart measures 18 mm x 18 mm. Item:31493 (Regularly $79.95) SALE! $64.95 - "Make Up Gifts for Women" - Heart-Shaped Keepsake Boxes, Jewelry Boxes, Trinket Boxes Red Satin Heart Shape Keepsake Box Set Three heart-shaped nesting boxes crafted in red satin. Wonderful to display, even better to hold a romantic gift that comes straight from your heart. Largest: 9 1/2" x 8" x 5 3/4" high. Set of 3. Item:33108 (Regularly $39.95) SALE! $31.95 Sentimental Gifts for Women - Gifts That Say: "I'm Sorry" - Romantic Feminine Photo Frames - Ornate Heart Shaped Photo Frame with Cherubs Joyful cherubs and ornate flourishes decorate this heart-shaped frame for a 3 1/2" square photograph. Part of the Divine Inspiration, Cherubim Collection. 5 3/4" wide x 7 3/4" high. Item:33223 (Regularly $9.95) SALE! $7.95 Dangling Hearts "Hugs & Kisses" Photo Frame Surround your favorite person with "hugs and kisses" with this charming pewter photo frame. A nice way to show you care any time of the year. For a 3 x 3 photo. 5 3/4" x 3/4" x 5 3/4" high. Item:31324 (Regularly $9.95) SALE! $7.95 Heart Shaped Photo Frame with Lace and Pearls Surround your love with a touch of the Victorian era with this heart-shaped, lace and "pearl" heart photo frame. This pretty heart frame is 6 1/2" x 3/4" x 6" high. Item:31357 (Regularly $12.95) SALE! $10.95 More Romantic Gifts for Women: Romantic Feminine Photo Frames - Romantic Gift Ideas for Women - Forever Roses - Red Rose Sculptures, Glass Roses, Rose Decorations Sculptured Glass Rose in "Love" Vase The sentiment of "Love" is expressed in the beauty of a red rosebud. Vase base and lip, rose leaves and bud are all accented in gold plating. Base is 2 3/4" diameter, total height is 8" high. Item:28206 (Regularly $14.95) SALE! $12.95 Red Rose on Heart Crystalline Sculpture A heart and a rose, two eternal symbols of love, are brought together in crystalline splendor. This romatic red rose sculpture is 3 1/2" x 1 5/8" x 5" high. Item:29390 (Regularly $26.95) SALE! $22.95 Sculpted Ceramic Red Roses Bookends These feminine red rose design bookends are a luxurious addition to a bedside table or bookcase and look stunning surrounding cook books in a country kitchen. A thoughtful romantic gift idea that subtly conveys "I love you." 3 3/4" x 3 1/2" x 6 1/2" high. Item:31160 (Regularly $19.95) SALE! $16.95 Miniature Glass Sculpture - Rose with Red Tint Delicate glass ruby-tinted rose sculpture. The rose bud is ruby red glass and the stem, leaves, and base are carved clear cut glass. This "I love you" rose is 1 1/2" x 1" x 6" high. Item:31898 (Regularly $27.95) SALE! $22.95 Cut Glass Single Rose Bud Sculpture The one you love will appreciate this single rose, the symbol of everlasting love. Captured in stunning cut glass, this romantic rose truly does say "I love you." Rose sculpture is 2" x 1 1/4" x 5 1/2" long. Item:28394 (Regularly $23.95) SALE! $17.95 - Gift Ideas for Women - Romantic Bath Items - Floating Candles, Scented Soaps, Luxury Bath Sets Floating Rose Candles - 18 Peach Roses Designed to float in floral splendor, these three dainty rose candles have a lovely peach hue. 2 3/4" diameter. Sold as 6 boxes of 3. Item:32357 (Regularly $23.95) SALE! $18.95 Red Roses & Red Hearts Floating Candles - Set of 4 An alluring set of floating candles to evoke love and passion. Two red roses and two red hearts--perfect for a romantic evening! Each 2 1/2" diameter x 1" high. Set of 4 candles. Item:33083 $7.95 Herb Garden Ginger Therapy Bath Gift Set in Basket Surrender to a luxurious bath experience with this "Herb Garden Ginger-Therapy" bath set. Shower gel, lotion, soap, bath salts, sponge and massage tool are all contained in a gift basket. 9 5/8" diameter x 8 1/2" high. Item:34185 (Regularly $24.95) SALE! $19.95 6-Piece Wood Bucket Bath Set Treat the teenage girl on your gift list to a luxurious bath with this 6-piece bath set. Comes in a charming wooden bucket, and includes two loofahs, nail brush, hair brush, and mirror. 6-piece set. Bucket: 5 3/4". Item:28061 $12.95 More Romantic Gift Ideas for Her: Luxury Bath Sets for Women - More Affordable "I Love You" Gifts for Women - Romantic Sentimental Gifts That Say: "I'm Sorry" "Love Poem" with Flowers Candle - Rose Scent The sentiment of Love is offered on this rose-scented candle which is embedded with attractive dried flowers. 3 1/2" diameter, 5 1/4" high. Item:30451 (Regularly $9.95) SALE! $7.95 Musical "Love Book" Sculpture with Stand The essence of love is presented on this musical, keepsake "book" featuring a sculpted rose and love poem. Comes complete with walnut-colored, wooden stand. Tune: Amazing Grace. 8 1/4" x 1 1/8" x 6 1/2" high. Item:30271 (Regularly $14.95) SALE! $12.95 More Romantic Gifts for Her - Romantic Gift Ideas: | Romantic Sculptures | Gifts for Women | Gifts That Say I Love You | | Valentine's Day Gifts | Mother's Day Gifts | Back to the top of this page More Unique Gifts & Thoughtful Gift Ideas | Gift Ideas for Men | Gifts for Women | Get Well Gifts | | New Baby Gifts, Baptism Gifts | Unique Gifts for Children | | Gifts for Tweens & Teenagers | Grandparent Gift Ideas | | Gifts for Teachers & Students | Housewarming Gift Ideas | | Wedding Theme Decorations & Bridal Motif Gifts | | Anniversary Gifts | Gifts That Say I Love You | | Golfer Gifts | Hunter Gifts | Fisherman Fishing Theme Gifts | | Gifts Under $10 | Gifts Under $25 | Gifts Under $50 | Unique Theme Decorations & Affordable Gifts | Patriotic Decorations | Celestial Motif Sun Moon Stars Decor | | African Safari Motif, Leopard Print, Jungle-Theme | Butterfly Motif | | Feng Shui Decorating Accessories | Angel Theme Decor | | Decorative Bookends | Country Kitchen Decoration s | Flower Vases | | Monkey Theme Decor | Elephant Motif Home Decorations | | Southwestern and Old West Home Accessories | | Aspen Country Entrance | Aspen Country Sampler | Thank you for shopping at Aspencountry.com! Merchandise is promptly shipped with our 100% satisfaction full money back guarantee. | Privacy Policy | Our Guarantee | Shipping Info | Help | Forgot Your Password? | | Order Form | Contact Us | E-mail: aspencountryinfo@aol.com | Phone 303.221.2010 | ©2005 Aspencountry.com All rights reserved.

Housewarming Gift Idea A

Housewarming Gift Idea - Housewarming Gift Basket Housewarming Gift Idea - Housewarming Gift Basket Housewarming Gift Idea A Housewarming Gift Idea from Harry and David can bring a smile to the face of any new homeowner. Look no further for the perfect housewarming gif idea. Housewarming Gift Basket Our 9 star All Occasion Housewarming Gift Basket is our biggest occasion gift basket. This delightful housewarming gift basket contains fruits, nuts, candy and more. Next time you have to choose a housewarming gift idea choose the perfect housewarming gift basket from Harry and David. OCCASIONS Last Minute Gifts All Occasion Gifts Americana Anniversary Back to Campus Birthday Congratulations Get Well Housewarming New Baby Sympathy Thank You Thinking of You Wedding Gifts Halloween Thanksgiving Christmas Hanukkah New Year's Holiday Early Bird Sale You are here: Occasions > Housewarming Celebration Basket Gourmet fare for a small family or office: Big impression on a smaller scale. Inside these pristine white baskets they'll find Royal Riviera Pears, Crisp Mountain Apples, Wild Alaskan Smoked Salmon, Summer Sausage, Cheddar and Jack Cheeses, Chewy Fruit Candy, Lemon Cake, Lemon Shortbread Cookies, Fruit Preserves and Honey Roasted Nuts. Net wt. 4 lbs. Available to ship year round. Choose One: Celebration Basket Item No. 13334Z $ 69.95 Deluxe Celebration Basket ( details ) Five extra pounds of incredible gourmet food. Item No. 606Z $ 99.95 Sign in to access your address book Send To: Recipient List Me Or: Add New Name Need Help? We'll ask for shipping info at checkout Our Guarantee : You must be delighted, or we'll make it right. Subscribe to receive special updates and exclusive offers. Services: Register Now | Customer Service | Gift Services | Gift Card | Catalog Quick Order | Same Day Delivery Gift Finder | My Giftlist™ | Order History | Catalog Request | International APO/FPO Information: Homepage | Harvest Report | Privacy Policy | Browser Requirements | Site Map | About Us Order toll free anytime 1-877-322-1200 © 2005, Harry and David. All Rights Reserved. Harry and David is a registered trademark. [3]

Gifts For Men Articles

Good Gifts For Men - 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. Good Gifts For Men Articles Gifts for Men - Get Him a Monocular Monoculars are very cool 'guy gifts'. Read the reviews of the top products chosen for special features, weight, size, superior quality, and good price....( Continue Reading ) Gifts for Men When buying gifts for men remember they love to feel pampered and soothed after a long day of working. Gifts for men can run the gamut of fun things catering to their adventurous boyish side to more pragmatic things to assist in their everyday life....( Continue Reading ) Frugal Gifts for Men Do you find it hard to come up with frugal gifts for men? Try these ideas....( Continue Reading ) Frugal Gifts for Men Do you find it hard to come up with frugal gifts for men? Try these ideas....( Continue Reading ) Cooking Gifts for Men Here are some gifts for men who really cook, from barbecue gear and grills to great coffee and fine steaks....( Continue Reading ) Good Gifts For Men Directory Links food basket gifts christian spiritual gifts customized baby gifts unique gifts men gift baskets in nyc romantic gifts houston monogram baby gifts cookie gifts catholic first communion gifts discerning spiritual gifts christmas gifts for co workers valentines gifts him wedding gifts for bride storage baskets christmas gifts for boyfriends personalized office gifts gifts for mom and dad mens valentines gifts wedding gifts personalized cat lover gifts 1st birthday gifts spiritual gifts questionnaire sentimental gifts for men illinois gift baskets flower fruit baskets gifts for bridal shower organic food gifts gifts for valentines day anniversary gifts for each year husband birthday gifts baby christening gifts gifts new york gifts for golfers making baby gifts send gifts to uk list of spiritual gifts bridal shower gag gifts unusual christmas gifts simple gifts words valentines gifts for women unusual anniversary gifts gifts for dads gift baskets south carolina wine gifts ideas stupid gifts com 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

Christmas gift ideas with

Christmas gift ideas UK - Buyagift UK Unique Chrismas gift ideas search site map Hot Links Driving Days Ferrari Driving Super Cars Rally Driving Single Seater Off Roading Mini & Classics Skid, Bike & Learn Famous Venues Silverstone Thruxton Goodwood Knockhill Prestwold Hall Brands Hatch Aintree Rockingham Flying Days Fixed Wing Flights Helicopter Flights Aerobatic Flights Flight Simulators Vintage Flying On The Wind Relaxing Days Style Makeovers Wine Tasting Lifestyle Experiences Cookery Courses Locomotion Spa Breaks Relaxing Spa Days Total Luxury Days Overnight Breaks Out & About Days Out Sky's the limit Family Fun London Eye & Cruises Wet n' Wild Watersports Powerboats Sailing Ultimate Gifts Speed Demons Extreme Pilots Natural Wonders Ultimate Indulgence Other Gifts Out of this World Gadgets Something unique Date to remember Animal Adoptions Adrenalin Fast Movers Something New The Classics Other Activities For Kids Singing / Music Birds of Prey Animal Magic Sport / Leisure Learn How On a budget Sky's the limit Something Special On a budget Sky's the limit Traditional Gifts Helium Balloons Hampers Flowers Wine Cases Champagne Best Sellers Top 10 Driving Top 10 Flying Top 10 Relaxing Top 10 Adrenalin Top 10 Activities Top 10 Gift Ideas Open Vouchers -- UK Christmas gift ideas with Buyagift.co.uk Buyagift offer a wide range of Christmas gifts for all ages available throughout the UK from Ferrari and rally driving to wine and flowers. Simply browse through our extensive range of activity gifts, pick your Xmas gift, personalise the voucher and then purchase using our 100% secure server. Click here to view our full range of UK Christmas gift ideas Christmas Gifts – What's on offer Christmas gifts for dad A keen driving enthusiast has a wide range of choice with our driving days section including Ferrari and rally driving to dragsters and monster trucks. Or if you are after something different we have many unusual gift ideas such as moon estates or an original Times newspaper on his day of birth. Christmas gifts for mum Detach your loved one from the pressures of modern life with a relaxing health spa day in the UK starting from as little as £49 in London consisting of jacuzzis, eucalyptus steam room, Lemon steam room, sauna, State-of-the-art cardiovascular gymnasium, exercise classes, resistance gymnasium, relaxation lounges and a light lunch. We also offer star pampering at the most exclusive makeover studios in the UK. Try out our gifts for her section for these and many more unique Christmas gifts. Christmas gift Ideas You don't need to break the bank this Christmas to give something great. Our gift ideas zone is just what's needed for that little extra present or treat...From wine tasting tours and cookery classes to buying an acre of the moon or naming a star after your loved one. Click here to view the above gift ideas and many more... We have many more Christmas gifts on offer, to view these and more click here . Site Map Driving days | Driving experiences | Famous circuits | Activity days | Health spa days | Pamper days | Flying days | Gift ideas | Gifts for him | Gifts for her | Experience days | Gifts | Presents | Christmas gifts | Birthday gifts | Gift experiences | Unusual gifts | Unique gifts | Birthday presents | Birthday gift ideas | Present ideas | Gifts for mum | Gifts for dad | Watersports | Corporate Events | Ferrari driving | Brands Hatch | Silverstone Race Track | Knockhill Race Track | BMW Experiences at Rockingham | Oulton Park | Rally driving | Tank driving | Flying lessons | Ballooning | Hot Air Ballooning | Tiger Moth | Acre of the Moon | Name a star | Archive Newspapers | Old Newspapers | Clay Pigeon Shooting | Record a song | Hamper gifts | Wine online | Beauty makeovers | Zorbing | Birthday newspapers | Christmas gift ideas | Christmas presents | Christmas present ideas | Christmas gifts for Mum | Christmas gifts for Dad | Xmas gifts | Xmas presents | Unique Christmas Gifts | Buyagift misspellings | Steam train experience | Orgasmatron | Thames river cruise | Quad biking | Alton Towers | London Eye | Track Days | Thorpe Park | Pillage Putter | Adopt a Dolphin | Champney's Health Spas | Dancing Lessons | Scuba Diving | Ferarri Driving | Tussauds Days Out | Porsche Driving Experiences | Lamborghini Driving Experiences | Sphereing | Car Racing | Forest Mere Spa Days | Animal Adoptions | Chocolate Making Courses | Bungee Jumping | Silver Rolo | Mig Flight | Legoland | Birds of Prey Days | #

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.