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.

Birthday Presents For my

Love Love Home Personals Horoscopes Wild Games Love & Sex Personality Tests Rate Pix Poetry Gay Love Love & Sex Tips Block Breaker Love Trivia Dating Games Pick-Up Lines Confessions Dating Disasters Personality Tests Hot Searches Wedding Planner Love Letters Designer Jeans Hot or Not? Spy Cams Sizzling Galleries Hot Couples Check Out Perfect Pairs Sexy Spots Are They Sexy? You Tell Us! Rate Guys/Gals Smooth Kisses Seductive & Fun! Take a Look Dating Disasters • An Absolute Zero • Forgave and Got Kicked Out! • The Battle of the Bulge • Dating Blow-up • Tickets to Church • No Recognition • Dreamboat or Disaster? • More Dating Disasters Netscape Photo Center It's easy to get started! Print and share photos online. Try It Free! Gift Ideas: Just Do It • Jewelry & Watches • Gifts & Flowers • Beauty & Health • Sports & Outdoors • Apparel & Accessories Birthday Presents For my eighteenth birthday, my closest friend, JoAnne, invited me to spend the night at her house. Her mom picked me up at six. She had a neighbor, Talon, who lived about four houses down the street. Talon called my cell around midnight. All three of us were good friends. I ran into the bathroom upstairs and answered it. He told me to pretend to be tired, and then once JoAnne fell asleep, I was to walk to his house because he and Mitchell, his friend, had presents for me. So, around 12:30 in the morning, I walked down the street. His room was in the basement, so I knocked there. Mitchell came out wearing only his boxers. I was in a tight, black, tank top and guy's boxer shorts. I walked through the family room to Talon's room. Talon came downstairs in boxers and said, "Oh, I forgot your present upstairs." So, he turned around and walked back upstairs. I sat on Talon's bed and Mitchell came over. He gave me priceless diamond earrings and asked me to be his girlfriend. I said yes. He came over and sat next to me. We made out for almost an hour until he tried to have sex with me. "No," I said. He walked down the hall. I peered through the doorway to see him grabbing a condom, and then he came back to Talon's room. It was 1:30 then. We had sex for three hours until I said we should stop. Talon came back downstairs a few minutes later. He explained that he was hung over from yesterday and had fallen asleep on the couch upstairs. I now know the whole thing was a setup because yesterday JoAnne and I had hung out with him. He gave me a beautiful necklace with a ruby colored flip-flop on it. I asked if someone could walk with me up the street because it was so dark out and I was scared. Surprisingly, Talon volunteered. So, we walked back up to JoAnne's house. I sat down on JoAnne's swing because I was putting my new earrings and necklace on. Talon sat down next to me and we started to kiss. He ran his arm up and down my chest. I pushed away and told him that Mitchell and I were going out now and asked if we could still be friends. He said yes and walked me to the door. We hugged, and I gave him a quick kiss on the mouth because I felt bad for him. I waved goodbye. When I walked downstairs to where JoAnne was, she was standing up with her arms crossed and tapping her foot. She asked where I had been. She had never fallen asleep but only faked as though she had. So, I told her the whole story. To this day, it's only me, Talon, JoAnne, and Mitchell who know what happened. -Lacy, 18 • More Scandalous Confessions! • Submit Your Confession Now • Send This Confession To a Friend! • Check Out Dating Disasters Cast Your Vote! What do you think of this confession? Happens all the time. Great love confession! Never did that. Wish I could experience that. More Hot Features • Secrets From Lovers? Two Views • Single? Celebrate • No Smooth Moves? • Will You Get Cheated On? • Unwritten Dating Rules Men Should Live By • 4 Ways to Short Circuit Your Online Romance • He Said/She Said: Keeping Secrets Find an Old Flame from Classmates.com Whatever Happened to Your First Love? Find Out » Hot Date? from Netflix Steamy DVDs Delivered to Your Door! Click Here » Love Horoscopes Is Passion in Your Stars? -- Select a Sign -- Aquarius Pisces Aries Taurus Gemini Cancer Leo Virgo Libra Scorpio Sagittarius Capricorn More Hot Confessions • Should I Go Out? • Unexpressed Feelings • Brother-in-Law • I Miss Him So Bad! • Great Start to the Weekend • Love Confessions Archive! Horoscope Fun • Love Scopes • Too Hot To Handle • Date Guide • Love Match • More Scopes & Astrology Featured Personals Love Links • Men's Channel • Best Pick-Up Lines! • Try Our Date Planner • Romantic Travel • @Play • Love Store Poetry Picks • Poem of the Day • Poem of the Week • All Poetry Categories • Submit Your Poems • Try Netflix Free • DVD Rentals • Only $11.99/mo from Match.com I am a: M F Seeking a: M F Zip: Web Offers • Find: Discount Jewelry • Bridal Registry • Celebrity Diets • Help Sleeping • Sheer Lingerie • Relationship Advice Special Offers Show me more info on: Pilates Local Jobs Solitaire Astrology Recipes Swimwear Card Games iPod Mini Finding People • White Pages • Cell Phone Numbers • Unlisted Numbers • E-mail Addresses • People Finder • Criminal Records • Special Travel Deals Cool Clicks! • New Netscape 8.0 • Luggage • Aromatherapy • Romantic Getaways • Tanning Beds • Skin Care • Tummy Tuck • Photo Gift Ideas Start Shopping • Hot Looks • Sexy Swimwear • On the Go W/MP3s • Summer Skincare Help | Terms of Service | Privacy Policy | Download Netscape 8 | Send this Page to a Friend | Free Pop-Up Blocker About Netscape | Netscape Internet Service | © 2005 Netscape . All rights reserved.

gift ideas! Home Services

Gift Ideas - FindGift.com Personalize FindGift.com! -- Login | Sign Up | List of Services Gift Ideas Gift Registry Gift Shops Gift Bookmarks Home | Help keyword search Gift Giving Made Easy! A free service dedicated to helping you find creative gift ideas! Home Services Gift Ideas Gifts by Occasion Anniversary Baby Shower Baptism Bar Mitzvah Bat Mitzvah Birthday Breakup / Divorce Confirmation Family Reunion First Communion Graduation House Warming New Baby Promotion Retirement Wedding Who is the Gift for? Her Him Couple Baby Toddler Child Pre-Teen Teenager for a Pet Client Teacher Express Yourself Cheer Up Congratulations Crazy for You Get Well Girl Power Good Luck I Love You I Miss You I'm Sorry Let's Party Sympathy Thank You Thinking of You Gifts by Type Romantic Personalized Unique Sentimental Wacky Humorous Fashionable Cosmopolitan Spiritual Trendy Healthy Relaxing Inspirational Geeky Gifts by Category Gift Baskets Keepsakes Food Jewelry Regional Gifts Occupational Gifts Bridal Party Gift of the Month Animals Apparel Baby Gear Bath and Body Collectibles Collegiate Advanced Search Gift Finder Gift Wizard FindGift.com helps you find unique gift ideas and connects you to online stores where these gifts are sold. We search the web to bring you great gift ideas! Try our Gift Wizard our newest gift finding technology Gifts in the Spotlight 1965 Birthday or Anniversary Book Hand Inlaid Fairy Reuge Music Box This Month's Top 20 Gift Ideas... Magic 'I Love You' Bean When We First Met Personalized Book Personalized Name Meaning Certificate Framed Anniversary Print: What Happened When You Married Because Of You Keepsake Sculpture Love Poem for Him Personalized Birthday Chronicle Personalized Turning Old Birthday Wine Bottle Label Romantic Message In A Bottle Your Photo in Pop Art Style Kipling's Famous "If" Personalized Poem Over The Hill Survival Kit "Love Now and Forever" Ring Candlelit Evening Romantic Gift Basket Great Moments are Always Remembered... Poem for Parents When You Marry Humorous Towel Set Personalized Man of the Year Magazine Cover Label Happy Birthday Gift Box Soul Mate Glass Block Popular gift categories: Groomsmen , Bridesmaids , Jewelry Boxes , Parents of Couple , Gift of the Month Clubs , Baby Shower Supplies , Flower Girl , Martini Glasses , Best Man , Firefighter Themed Gifts , Fall Theme , Memory Boxes , Gift Baskets for Kids , Sports Gift Baskets , Bachelorette Party , Golf , Keepsake Picture Frames , Bar / Tavern Signs , Golf Head Covers , Wedding Favors , Children's Jewelry , Fishing , Maid of Honor , Doctor Themed Gifts , Gag Gifts , See all Bosses Day Oct 16, 2005 24 Shopping Days Left Bosses Day Gift Ideas Sweetest Day Oct 15 Halloween Oct 31 More Holidays Seasonal Gifts Wedding Gift Ideas Anniversary Gift Ideas Autumn Theme See this month's Top 20 Gift Ideas Gift Helpers » Anniversary Gifts » Flower Meanings » Monthly Flowers » Monthly Birthstones » Signs of the Zodiac » Additional Resources FindGift.com Newsletter Sign up to receive seasonal and unique gift ideas via email. Email Address Merchant Login | Add Your Products to FindGift.com | Press Room | FAQs | Contact FindGift.com Conditions of Use | Privacy Policy | Site Map © 1997-2005, Registry Online, Inc. FindGift.com and its logo are trademarks of Registry Online, Inc.

Golf Gifts. From Collegiate

Home Team Golf Gifts and Novelties E-MailUs 1-877-224-6997 1-317-774-8933 Mainstore location: 925 Conner St. Noblesville, IN 46060 Alsovisit us at: Golf 4 Less 655 W State Rd 120 Freemont, IN 46737 260-833-9922 JobOpenings Wholesaling Opportunities GiftIdeas Outdoor Decor GolfDecor CartoonAccessories GolfSlippers GolfAccessories GolfArt GottaGrip Retack your clubs in 4 Seconds GolfBall Retrievers Golf Ball Water Globe Welcome To Home Team Golf Visit our Pro Shop for Brand Name Golf Equipment Manufacturers: Select Adams Golf Adidas Golf Ben Hogan Golf Callaway Golf Carbite Golf Cleveland Golf Datrek Golf Greg Norman Golf La Jolla Golf MacGregor Golf Maxfli Golf Medicus Golf Mizuno Golf Nike Golf Odyssey Golf Precept Golf Sonartec Golf Srixon Golf TaylorMade Golf Titleist Golf Top-Flite Golf Wilson Golf Order online on our secured server or call toll free 1-877-224-6997 SALE!!! NFL Mascot Headcovers Click Here NEW PRODUCT! Glove Clip w/ Ball Marker Click Here Home Golf Simulators Click Here MacGregor MacTech Was: $399 99 Now Only $ 329 99 Click Here Yes We Do Custom Golf Orders Corporate Outings, Fund Raisers, Golf Events, Weddings, Family Reunions ... Have your logo or personal information put on your Golf Balls, Head Covers, Putters, Divot Tools, Tees, Umbrellas, Memorabilia, Art, and more.. This is the perfect gift or prize for any occasion! Formore information please Click Here . or call 877-224-6997 Search our site! Type in the product or the team name your are looking for. If you have any questions/problems please email us at sales@hometeamgolf.com Search this site powered by FreeFind Looking for that Perfect Gift forthis Golfing Season ! Home Team Golf has over 5,000 Golf Gifts. From Collegiate and Professional Team Logo'dGolf Accessories to Golf Games to Golf BallCabinets , Home Team Golf has the unique gift you ' r e looking for! Now take your favorite professional NFL, NHL,NBA, MLB, NASCAR or COLLEGIATE team to the golf course! Have your favorite team's logo on your golfputters, divot tools, accessories etc. This is the perfect gift for the sportsfan of any age or ability, who likes to play golf! Home Team Golf alsoc arries authentic golf collect i bles i bles with lasting value . Each a utograph come s with a certificate of authenticity and is officially licensed by the PGA Tour and the SENIOR PGA Tour.

Buy Gift Card and

Best Buy GC - $25 Gift Card - GAMERS JC ');}else {document.write('');}//-- Entire Site Electronics Cameras & Camcorders Computers Home Appliances Phones & Communications Office Products Music -Album Title -Artist -Song Movies -Title -Person Games Software Resources Birthday Best Buy Geek Squad Weddings Music Games Movies Purse Best Buy Global Gift Cards Product Info Our Price: $25.00 Free Shipping In Stock Usually ships in 1 business day Estimate arrival time . Store Availability Not Available Best Buy GC$25 Gift Card Model: GAMERS JC So many games, so many systems. Where to start? Give a Best Buy Gift Card and let the gamers in your life decide themselves. Our gaming-themed Gift Cards are shipped free of charge, good toward any future in-store and online purchase. More Options Compare with products in this price range. About Us News Center Careers For Our Investors Business to Business Community Relations Store Pickup Returns & Exchanges Store Locator Weekly Ad Financing Offers Buy Gift Cards Check Gift Card Balance Best Buy Credit Card Affiliates Program Offer Sign-Up Rebates Warranties Service Plans PC Upgrades Repairs Replacement Parts Software End User License Agreement Car Home Entertainment Satellite Appliances Welcome . Please create an account or Sign in . Your Cart Contains 0 items Subtotal: $0.00 View Cart | Checkout Your Account Best Buy Credit Order Status Wish List Gift Cards Order Status Shipping Rates Returns Rebates Store Pickup Site Map Performance Plans Your California Privacy Rights Conditions of Use | Legal Policies | Privacy Policy Online prices and selection generally match our retail stores, but may vary. Prices and offers are subject to change. © 2003-2004 Best Buy. All rights reserved. For personal, noncommercial use only.