Unique Gifts for Kiddos

Listmania! Unique Gifts for Kiddos 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! Unique Gifts for Kiddos by Julia Young , poet/caregiver/earthangel E-mail this list to a friend 1. Barbie The Pink Fragrance (Misc.) Offered by: Sephora from $15.00 - $20.00 Availability: Usually ships in 1 to 2 business days 2. Royal Doulton Bunnykins 3-Piece Children's Set (Kitchen) List Price: $68.75 Buy new : $39.99 You Save : $28.76 (42%) Availability: Usually ships in 2 to 3 days Used & new from $39.99 3. Ballerina Soaps (Misc.) Offered by: Caswell-Massey Buy new : $5.00 from $5.00 Availability: Usually ships in 1-2 business days 4. The Fairy Chronicles Book One : Marigold and the Feather of Hope by J.H. Sweet (Paperback) List Price: $12.95 Buy new : $12.95 Availability: Usually ships in 24 hours Used & new from $11.64 Julia Young's comments: Lovely fairy story. 5. Arthur Spiderwick's Field Guide to the Fantastical World Around You (Spiderwick Chronicles) by Holly Black, Tony DiTerlizzi (Illustrator) (Hardcover) List Price: $24.95 Buy new : $16.47 You Save : $8.48(34%) Availability: Not yet released. Julia Young's comments: Nice series. 6. Rainbow Bubble Bath Confetti (Misc.) Offered by: Caswell-Massey Buy new : $6.00 from $6.00 Availability: Usually ships in 1-2 business days 7. Bohemian Chic Quilt - Full/Queen (Kitchen) Offered by: Bombay Buy new : $189.00 Availability: Usually ships in 1-2 business days 8. Set of Two Pens in a Bag - Assorted (Kitchen) Offered by: Bombay Buy new : $3.50 Availability: Usually ships in 1-2 business days 9. Bvlgari Petits et Mamans Deluxe Set (Misc.) Availability: Currently unavailable Julia Young's comments: Not overly scented. 10. Bvlgari Petits et Mamans Playhouse (Misc.) Availability: Currently unavailable 11. Betsy Standard Sham (Kitchen) Offered by: Bombay Buy new : $19.00 Availability: Usually ships in 1-2 business days 12. Sketcher - Big Artist Sketcher by Learning Journey (Toy) Offered by: Baby Universe Buy new : $16.99 Availability: Usually ships in 1-2 business days Used & new from $12.99 13. Craft House Artist Touch 3 Paint by Numbers, Guardian Angels - CFT 11352 by Craft House Availability: This item is currently not available. 14. Thomas Kinkade Hometown Morning Puzzle by Ceaco (Toy) Offered by: Toys"R"Us Buy new : $9.99 Availability: Usually ships in 24 hours 15. Anne Geddes 3 in 1 Puzzle: Vegetables by Ceaco (Toy) Offered by: Toys"R"Us Buy new : $15.99 Availability: Usually ships in 24 hours 16. Anne Geddes Butterflies Puzzle by Ceaco (Toy) Offered by: Toys"R"Us Buy new : $9.99 Availability: Usually ships in 24 hours 17. Long Sleeve Artist's Apron by Alex (Toy) Average Customer Review: Offered by: Imaginarium Buy new : $9.99 Availability: Usually ships in 24 hours 18. Baby Dance (Growing Tree) by Ann Taylor, Marjorie van Heerden (Illustrator) (Hardcover) Average Customer Review: List Price: $5.99 Buy new : $5.39 You Save : $0.60(10%) Availability: Usually ships in 24 hours Used & new from $3.20 19. Head, Shoulders, Knees, and Toes: and Other Action Rhymes by Zita Newcome (Illustrator) (Hardcover) List Price: $15.99 Buy new : $10.87 You Save : $5.12(32%) Availability: Usually ships in 24 hours Used & new from $5.99 20. Clif ZBar Baked Snack Bars for Kids, Chocolate Brownie, 6 Bars Zbar (Health and Beauty) Buy new : $3.59 Availability: Usually ships in 24 hours Used & new from $3.59 21. 10" Radio Flyer Classic Red Bike by Radio Flyer (Toy) Average Customer Review: Offered by: Toys"R"Us List Price: $49.99 Buy new : $49.90 You Save : $0.09 ( 0%) Availability: Usually ships in 24 hours Create your own list! See the Best Lists Top 100 Listmania lists Search Listmania lists More about Julia Young Related Listmania! Add your list Special Gifts for Special Girls : A list by Becky King, mom and childcare specialist Good Stuff for Kids : A list by salt_water_taffy, I am a kid. Compelling Fiction for Adults and Kids : A list by J. Vincent Paul, writer and editor Fun Kids Reads : A list by Melinda, school counselor Add your list Related So You'd Like to... Create a guide Discover Fairy Recommended Arts & Crafts : A guide by J. H. Sweet, author of The Fairy Chronicles HAVE AWESOME READING ADVENTURES : A guide by Betty Dravis, author of The Toonies Invade Silicon Valley ENTER ANOTHER DIMENSION : A guide by Betty Dravis, DREAM WEAVER, author of THE TOONIES INVADE SILICON VALLEY GET THE BEST BOOKS FOR YOUR KIDS : A guide by Betty Dravis, Author of "The Toonies Invade Silicon Valley" MEET SOME NEW IMAGINARY FRIENDS WHO ARE LOTS OF FUN : A guide by Betty Dravis, DREAM WEAVER READ TO THE KIDS WHILE DAD READS "VELOCITY" : A guide by Betty Dravis, ANOTHER DREAM WEAVER SEND THE KIDS TO THEIR ROOMS WITH GOOD BOOKS : A guide by Betty Dravis, AUTHOR'S AUTHOR ... 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great gifts. I have

NRDC: The Great Green Gift-Giving Guide Cities & Green Living : Green Living : In Brief : Guides The Great Green Gift-Giving Guide Tips from environmental professionals for giving easy-on-the-planet presents that go way beyond the basics. We asked NRDC's personal shoppers (actually, they're attorneys, scientists and policy analysts) to tell us the best environmentally friendly gift they've ever given or received. We've packed a shopping cart full of their stories, and added some links to help you track down their green gift suggestions. One of the best and easiest ways to remind your loved ones to get outdoors and enjoy nature is to buy them a national parks pass . It's a great reminder that there's life beyond the desktop. -- KATE WING is an NRDC policy analyst who works to protect marine species and habitat. One of the most useful holiday gifts I've ever received is a subscription to The Green Guide . Each month, The Green Guide provides clear answers to consumers' most immediate and practical questions about personal- and household-environmental issues, such as, "My son has asthma, how can I reduce his exposure to pollution at home and at school?" or, "We're preparing a new bedroom for our baby, can you recommend safe and healthy products for us to consider?" The Green Guide and its website are where Consumer Reports meets Good Housekeeping and Web MD . By doing the research on which products to buy and what practices are best, The Green Guide takes the hard work out of doing right. -- JACK MURRAY is NRDC's director of development. A year-long subscription to National Geographic is a superb gift idea for anyone interested in the natural world. I have spent many hours thumbing through issues collected over the years. The magazine's always-informative articles and spectacular photography celebrate different cultures, ideologies and natural phenomena around the globe. A subscription to National Geographic is a once-a-month adventure to unknown lands. You also get the pleasure of knowing your membership dollars help support important research and exploration projects around the world. -- NIKKI VERHOFF is a writer in NRDC's development department. The best present I ever gave, according to my best friend and the most inspiring environmentalist I know, was an autographed copy of Shel Silverstein's The Giving Tree , accompanied by a certificate for a tree to be planted in his honor. I wrapped the book with old E magazines (to be environmentally friendly) and included a little thank-you note for his continued support and inspiration. -- ELIZABETH PANELLA is an assistant in NRDC's Northeastern air/energy and environmental justice programs. For the past few years, a popular gift in my family has been to donate an animal to a less fortunate family in another part of the world through Heifer International . The idea is that, on behalf of someone else, you purchase livestock -- anything from a llama to bumblebees -- to help that family become self-reliant. You can even buy "shares" of an animal or an entire "ark," depending on your budget. -- LISA WHITEMAN is a web production associate in NRDC's web department. For a $25 donation, an L.A.-based group called Tree People will plant a tree in honor or memory of someone and send a certificate. For $75 they will plant a grove of five trees. The certificates are very nice and make great gifts. I have done this several times over the years and people respond very favorably. -- GAYLE PETERSEN is the office administrator for NRDC's Los Angeles office. The best gifts I've given and received have been adopted manatees . The Save the Manatee Club in Maitland, Florida, has a bunch of cuddly manatees that people can adopt. You get a photo and a little bio of each one, plus an update on their doings throughout the year. -- ROB WATSON is a senior resource specialist who has led environmental design efforts for NRDC's award-winning offices in New York, Washington, D.C. and Santa Monica. A " night spotting scope " was a wonderful gift for me. I love to go camping and hiking at night, and have managed to sneak an excellent peek at some nocturnal animals through this handy gadget. I got a good look at a fox, several skunks and an elk despite very little moonlight. Another idea: Tilley hats are tough, outdoorsy canvas hats which protect from the elements. I bought one for my father and he loves it. And after much waiting (and hinting), I finally received one for my birthday. I have worn it through wind, rain, sea spray, hail and even volcanic ash, and it has held up perfectly (although it now has some spots to give it character). -- GINA SOLOMON, M.D. , an expert in environmental threats to public health, is a senior scientist at NRDC. Probably the best environmental gift I ever received was not designed to be an "environmental" gift at all. I don't think that I would be where I am today if my parents hadn't decided to send me to Camp Menatoma in Kents Hill, Maine, in the summer of 1969. That summer -- and for seven summers afterward -- I spent up to two months exploring the Maine woods, learning outdoors skills and playing with new friends. But Camp Menatoma taught me more than how to hold a canoe paddle or stand up on water skis. I also learned about the damage being done to the Maine woods by clearcutting, about how plastic six-pack holders could choke our lake's glorious loons and about our role as the earth's protectors. In short, at Menatoma I developed an environmental consciousness that has led me to a career with NRDC today. Going to camp showed me a world that existed beyond our suburban Long Island home, my grandparents' apartment in Brooklyn, and our many urban field trips to Coney Island and Manhattan. It's a gift that I thank my parents for every day. -- RICH KASSEL is a senior attorney at NRDC and an internationally recognized expert on vehicle pollution who is the main architect of NRDC's "Dump Dirty Diesels" campaign. Editor's note: A terrific, related idea is to give a donation in a friend's or relative's name to the Fresh Air Fund , which sends city children on summer vacations in the country. My best present was a pair of lightweight, top-quality binoculars that my husband, Michael, gave me. They've been a joy to have on long treks in mountains, on rivers and in deserts as well as on jaunts closer to home. Although I don't use them only for birding, they have made me a much better birder -- which has made both of us happy, since Michael is a big-time birder! I literally try not to leave home without them. -- JOHANNA WALD is the director of NRDC's land program and a nationally recognized expert on public land management. One year, two of my friends gave my mom a homemade holiday wreath decorated with birdseed, suet and fruit slices to hang in her garden and keep the birds well fed during the winter. After the bird food is gone, what's left of the wreath goes into the compost pile. It's not too hard to find the components to make your own, but you can also always buy a pre-made wreath for birds . -- LISA M. CATAPANO is NRDC's director of online advocacy and prefers watching college basketball to watching birds. A couple of years ago, an NRDC staffer recommended giving those really nice bags that fold up into a small pouch and are very easy to keep in your purse or pocket. To my delight, one of my coworkers was inspired by the idea and bought one for me. They're great -- much stronger than plastic bags, easy on the environment and perfect as stocking stuffers. -- RITA BAROL is NRDC's director of websites and reports. I received unpetroleum lip balm a couple of years ago and now buy it any time I can find it. -- KAREN WAYLAND is NRDC's legislative director. One great gift for homeowners is a bat house from Bat Conservation International . If you have a tall tree or a chimney you can host bats, which will help keep your insect populations down and teach your kids that bats are more friend than foe. "Fishing Hunks" calendar . Fishing has taken a heavy toll on our oceans, and as we try to make better management decisions for the future, communities are looking for ways to change how they relate to the seas. Proceeds from calendar sales go to scholarships for children of Cape Cod fishing families, supporting what I hope will be a new crop of smart, fisheries biologists.-- -- KATE WING Electric scooters are growing in popularity here in New York City. The gasoline-powered versions make a lot of noise, and their tailpipe emissions are completely uncontrolled. But the Zappy electric scooter is silent and creates zero tailpipe emissions. Even taking into account the emissions related to the electricity used to charge the battery, the Zappy is still much cleaner than its internal-combustion counterparts. My wonderful wife gave me one as a wedding present, and I've taken it all over the city on errands and for fun. People are always stopping me to ask questions and tell me how cool the scooter is. At around $400, the Zappy is a little expensive, but from the perspective of an environmental techie like me, it's worth every penny. -- NATHANAEL GREENE is a resource specialist at NRDC working on energy efficiency and renewable energy. Energystar.gov offers terrific information on energy-efficient lighting products , many of which are suitable for holiday gifts. For instance, giving someone an Energy Star-rated torchiere to replace a halogen torchiere is a perfect gift. Not only will it save your friends and loved ones money by reducing their energy bills, it may well save their lives (halogen lamps are notorious fire-starters). -- RALPH CAVANAGH is a senior attorney and co-director of NRDC's energy program. Holiday cards from Native Energy help spread the word about global warming and keep carbon dioxide out of the air at the same time. The cards come in four themes and represent carbon reductions for projects such as wind turbines on Native American lands or a renewable methane generator on a family dairy farm. By purchasing the $12 card, you'll keep a ton of carbon dioxide out of the air; with the $60 card, you can boost that number to 6 tons. Order online or call (800) 924-6826. -- ANTONIA HERZOG is a legislative advocate in NRDC's climate center. As a somewhat gadget-obsessed resident of sunny California, I'm hoping one of the environmentally minded gift-givers I know surprises me this year with the iSun Solar Charger . It's small enough to fit on a windowsill, and can charge cell phones, MP3 players and -- with a special attachment -- batteries. -- LISA BEEBE is a freelance web page producer with NRDC's web department. I give rechargeable batteries and rechargers to friends and family members, especially those with kids. Kids' toys create a lot of demand for batteries, so it's greener (and cheaper!) if parents don't have to deal with so many disposable batteries and the troubling chemicals, like mercury and cadmium, that they contain. -- ALLEN HERSHKOWITZ , an internationally recognized expert in recycling and solid waste management, is a senior scientist at NRDC. My wife has given me a flashlight and a radio from Freeplay , and they're great. Both are powered by cranking handles attached to the casings. (Some Freeplay products can also operate on a second source of power, either a solar panel or a rechargeable battery.) They ALWAYS work, and there are no batteries to dispose of. Plus, with the transparent housing, you can see how the really cool spring mechanism works so it's educational, too. -- BARRY NELSON , an expert in California water issues, is a senior policy analyst at NRDC. Give all the drivers on your list a tire inflation gauge so they can check their cars' tire pressure. Properly inflated tires save fuel, reduce pollution and don't wear out as quickly. Underinflation of only five pounds per square inch can reduce a performance tire's tread life by 25 percent! Being small and inexpensive, tire gauges also make great stocking-stuffers. -- JEFF FIEDLER is a policy specialist with NRDC's climate center. One of the best gifts I have given -- to the family that has everything (and more): the excellent little book by Alan Durning, How Much Is Enough? The Consumer Society and the Future of the Earth. Without being too preachy, it explores whether increasing consumption is related to greater happiness. -- ERIC A. GOLDSTEIN is a senior attorney and co-director of NRDC's urban program. LED (light-emitting diode) holiday lights are quickly becoming a tradition in public spaces across the country and make an energy-smart and safe gift. They save up to 90 percent of the energy used by regular mini holiday lights and last 100 times longer, saving the hassle of having to replace bulbs frequently. And since they don't heat up or break, these lights reduce the risk of fire and help protect children's hands. Look for them alongside standard lights in many stores. -- SARAH JAFFE is a science fellow in NRDC's energy program. book recommendations , many of which also make great gifts. -- Diaper service (you know, real cloth diapers -- remember them?) from my parents for my first-born. -- CHUCK CLUSEN is a senior policy analyst and director of NRDC's national parks and Alaska projects and is a nationally recognized expert in public land management. The best "green" gift that I've ever received was a couple of canvas shopping bags so that I'd no longer have to deal with the "paper/plastic" dilemma. Plus, the whopping five-cent reduction in my total shopping bill each time I use one helps towards my retirement. -- DAN GILDOR is a project attorney in NRDC's Los Angeles urban program and focuses on enhancing water quality in California. We once gave an old computer to a very small public interest group that was operating on a shoestring. We thought it was hopelessly obsolete, but they thought it was the greatest thing and were very grateful. Since discarded computers are increasingly an environmental problem, it's useful to know that you can usually find someone who is happy to accept one that is less than state of the art. And all the women in my family have whimsical earrings made from various kinds of recycled materials, ranging from typewriter keys to flattened bits of trash from Vermont roadsides. -- NANCY MARKS is a senior attorney at NRDC who takes on corporate polluters in court. Doesn't it seem silly to just trash out-of-date government-surplus maps? Someone at New England Cartographics asked that very question and came up with the idea of making stationery out of the old topographic maps, a truly inspired recycling idea. The attractive envelopes and letter paper are a joy to send and receive. Even my pen pal of 12 years was impressed. -- CRAIG DYLAN WYATT is a program assistant with NRDC's land program. My work on the pulp and paper manufacturing industry has helped turn me against using paper napkins, and cloth napkins make a great alternative. To create an inexpensive napkin gift package that's fun for kids, purchase cotton bandannas -- say, two per person for a family -- that are colored differently for each family member. Bandannas.com sells all sorts of great novelty patterns -- like rainbows, tie-dye and skull and crossbones (the pattern my five-year-old son picked for himself), as well as the standard paisley. -- JESSICA LANDMAN is an NRDC consultant and a former NRDC senior attorney and senior counsel. I give subscriptions to Organic Gardening magazine to avid gardeners who have not yet switched to organic methods but I'm sure would be keen to do so if they had some information at their fingertips. -- MATTHEW PERRIN is NRDC's development researcher and a community gardener in New York City. How about an organic dried fruit basket ? -- TOM COCHRAN is the director of NRDC's nuclear program and holds the Wade Greene Chair for Nuclear policy at NRDC. As a law student in Vermont, I learned to appreciate organic wines and beer. They took the edge off of those cold Vermont winters -- and they make a great gift! To find organic wine and beer sources online, check out Organic Wine Company , The Organic Wine Press , Organic Grapes into Wine Alliance , Bison Brewing or Otter Creek Brewing . -- DIANA DASCALU directs NRDC's Anacostia River restoration project. I'd like to give all my terribly busy friends in the New York area a weekly delivery of organic food from Urban Organic . The company buys produce, groceries and dairy goods in bulk from organic cooperatives, distributors and individual farmers and drop them off in grocery boxes at your door. The contents vary with each season, and you can ask them to leave out things you don't like. Planet Organics offers a similar service in the San Francisco Bay Area. -- SARAH BRIGHT is the associate editor for the NRDC website. In my work at NRDC I advocate alternatives to environmentally damaging factory farm practices that pollute our air and waterways and threaten public health. By purchasing your holiday ham or turkey directly from cooperatives like Patchwork Family Farms you can support independent family farmers who are trying environmentally sustainable methods of farming pork, chicken and beef. Last Thanksgiving I ate my words when I gave my mother a pasture-raised turkey to cook for dinner -- in case you are wondering, it was delicious! For more on sustainably-raised meat products visit the Eat Well Guide . -- MELANIE SHEPHERDSON is an attorney with NRDC's clean water project. I was about 10 years old when my mother -- a model of antimaterialism before it became fashionable -- decided to call off holiday gift-giving altogether. Instead, members of our family donated the money we would have spent on gifts for each other to our favorite charities . While I may not have been totally thrilled with the concept at that young age, it was a terrific lesson in values I've carried with me ever since. I've even wondered if this family tradition later influenced my choice of careers! -- ELIZABETH FINCH is NRDC's director of gift planning. More Green Gift Ideas and Holiday Resources from NRDC Give organic coffee from Beantrees -- designed with the earth in mind -- to any java-loving pals. Because it's grown without pesticides, organic coffee is healthier for the people who grow it, the regions where it's grown and the people who drink it. And we can vouch for the way it tastes: NRDC uses Beantrees coffee in our offices. (Tip: When ordering, enter the coupon code "freemug" to get a free travel mug.) Give an NRDC gift membership . Members receive a year's subscription to Nature's Voice , our highly readable and photo-filled bulletin, a stunning NRDC screensaver, a handy canvas tote bag and the satisfaction of protecting wilderness and wildlife. Visit NRDC's list of book recommendations to find the perfect books for all the readers on your list. Have a Cool Holiday for 10 ways to fight global warming while enjoying the season; fFor green consumer tips you can use all year, see NRDC's green living links . -- See NRDC's green living links for more green consumer tips. While NRDC strongly encourages efforts to "live lighter on the planet," we are not in the business of endorsing products or services. Our staff suggestions and the links that accompany them are meant only to give you some ideas and help you to make your own green-giving decisions. last revised 11.19.04 Home | About Us | Contact Us | Site Map | Privacy Policy | © Natural Resources Defense Council

Teacher Gifts To Make

Teacher Gifts To Make - 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. Teacher Gifts To Make Articles Teacher Gifts: Creative Ideas To Honor Your Kid's Teacher or Provider Forget the coffee mug. Resist candy. If you're looking for a creative gift idea for your kid's teacher to celebrate the end of the school year, a special holiday or occasion, or just to say "thank you," consider these practical and personal suggestio...( Continue Reading ) Teacher Gifts: Creative Ideas To Honor Your Kid's Teacher or Provider The school year can't possibly be winding down yet...can it? But, then again, as spring carnivals, end-of-year parties, and spring assessments and tests commence, it's a sure sign that the end of the year can't be too far away. In......( Continue Reading ) Teacher Gifts Tips Christmas tips on what to get your children's teachers for Christmas....( Continue Reading ) 10 Top Teacher/Caregiver Gifts for Under $25 You absolutely love your child's caregiver or teacher and want to give him or her something to show your gratitude. But, what can you give that will express your appreciation without breaking the bank? Luckily, the choices are seemingly unlimited. Ju...( Continue Reading ) Before You Buy Consumer advice for teachers and students on self-assessment, study guides, teacher gifts, learning software and more....( Continue Reading ) Teacher Gifts To Make Directory Links cheap fathers day gifts gift baskets mail gift baskets in colorado taylor gifts com gift baskets florida 50th wedding gifts christmas gifts children gifts to make for mothers day order gifts online gifts for less man gifts food gift baskets test for spiritual gifts flower fruit baskets best teacher gifts baby birth gifts birthday gifts for moms pewter baby gifts personalized gifts for kids gifts wedding teenage christmas gifts valentines day homemade gifts make gift baskets christmas gifts for parents designer baby gifts all good gifts gifts for the best man christmas gifts for teenage girls cool birthday gifts wedding gifts for dad gifts online uk personalized corporate gifts wicker baskets unique get well gifts top holiday gifts business gift baskets valentines day gifts for women great gifts in 30 minutes gift baskets of arizona christian spiritual gifts test high school graduation gifts for boys teenage girl gifts bear gifts gifts for fathers good graduation 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

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.

Shower Gifts and Great

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