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.

Housewarming Gift

Traditional House Warming Gifts - 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. Traditional House Warming Gifts Articles Favorite Recipes - Contest Winning Recipes - My Best Recipes - Special Recipes These recipes are all tried and true, foolproof guaranteed successful. From comfort foods to contest winners to my personal favorites, you'll find lots of recipes and ideas to make your own....( Continue Reading ) SimplyFun Games - Choosing Games - Hosting Parties Page two of an interview with Gail DeGiulio, the former Wizards of the Coast executive who runs SimplyFun Games and is trying to bring a Pampered Chef style of distribution to the game industry....( Continue Reading ) What Is 'Popular Poetry'? - William Butler Yeats (1865-1939) Read What Is 'Popular Poetry'?, by William Butler Yeats (1865-1939). Yeats was a famous Irish poet, playwright, and mystic....( Continue Reading ) Arts and Crafts Business Networking Center Network with your peers in the Arts and Crafts Business community....( Continue Reading ) 16 - Essays - Ralph Waldo Emerson (1803-1882) Read "Conduct of Life," by Ralph Waldo Emerson (1803-1882)....( Continue Reading ) Traditional House Warming Gifts Directory Links korean wedding gifts personalized corporate gifts unique and unusual gifts valentine gifts him gifts on line corporate holiday gifts holiday food gifts homemade gifts in a jar christmas gifts for girls 21st birthday gifts navajo wedding baskets fantasy house gifts imprinted corporate gifts get well gifts for men gift baskets in nyc crazy cat gifts pet gifts gifts for new mothers executive office gifts retirement party gifts bachelorette party gag gifts gifts in kind siamese cat gifts personalized gifts for him gifts for fathers fruit gifts buying gifts online good guy gifts best electronic gifts gifts for expectant mothers 3rd year anniversary gifts gifts plants cool mothers day gifts music related gifts great valentines day gifts christmas gifts for her gift baskets for her baby gifts com anniversary gifts tradition good luck gifts ideas for homemade christmas gifts wedding gifts by year gifts for pilots teen christmas gifts homemade gift baskets 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

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.

Valentine Gifts Ideas Articles

Valentine Gifts Ideas - 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. Valentine Gifts Ideas Articles Valentine's Day Ideas - Gifts, Proposals, Themed Weddings - Creative Valentine's Day Ideas Valentine's Day is fast approaching. Here are some creative ideas to make your Valentine's Day a great success. Everything from inexpensive romantic evenings at home, to new twists on traditional Valentine's Day gift favorites....( Continue Reading ) Volleyball Valentine Gifts A collection of great volleyball gifts to get your favorite volleyball player....( Continue Reading ) Online Valentine's Day Gifts - Valentine's Day Gift Ideas Online Valentine's Day Gift Ideas and Where to Shop for and Buy Valentine's Day Gifts Online....( Continue Reading ) Online Valentine's Day Gifts - Valentine's Day Gift Ideas Online Valentine's Day Gift Ideas and Where to Shop for and Buy Valentine's Day Gifts Online....( Continue Reading ) Valentine's Day Gifts for Him Great ideas for gifts for men on Valentine's Day....( Continue Reading ) Valentine Gifts Ideas Directory Links unique dog gifts appropriate anniversary gifts best gifts for women send gifts to india online homemade gift baskets home interiors and gifts com aniversary gifts traditional baskets womens gifts discerning spiritual gifts unusual baby gifts holiday business gifts valentine gifts for a man gifts of food easter egg baskets good guy gifts chocolate lab gifts christian gifts online at parable com creative hawaiian gifts india gifts gift baskets houston get well gifts for kids christmas gifts for the wife michigan gift baskets personalized christening gifts gift baskets delivery valentine homemade gifts christmas gifts ideas celtic wedding gifts wisconsin cheese gifts christmas gifts for moms birthday gifts uk good wedding gifts gift baskets colorado gifts india birthday gifts for your girlfriend easter baskets online 25 year anniversary gifts gifts for preteen girls gifts for your boss gifts for college graduation perfect graduation gifts valentine gifts for husband best friend birthday gifts gifts for geeks 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 Gifts • Diwali

Free Christmas Gifts Ecards, Christmas Gifts Greeting Cards, Christmas Gifts Greetings, Cards, ecards, egreetings It's Christmas... the time of the year to reach out to all your friends/ loved ones, express your feelings and make them feel really special ! Here are some gifts crafted specially for all those special people in your life ! Send Free Online Greeting Cards to your friends & loved ones. ALL cards are absolutely FREE !!! Anniversary | Arts | At Work | Birthday | Cute Cards | Events & Holidays | Encourage/Inspire | Everyday Cards | Family | Flowers | Friendship | Food And Drink | Gifts | Invitations | Kids | Love | Music | Pets | Religion | Specials | Sports | Stay In Touch | Teens | Toys | Travel | Wedding Search Looking for a card ? Search for it here: More of Gifts Anniversary Gifts Gift Baskets Balloons Birthday Gifts Chinese E Coupons Festive Gifts • 1st • April Fools' Day Gifts • Boss's Day Gifts • Canadian Thanksgiving Gifts • Christmas Gifts • Diwali Gifts • Easter Gifts • Father's Day Gifts • Friendship Day Gifts • Halloween Gifts • Holi Gifts • Mother's Day Gifts • Rakshabandhan Gifts • Rosh Hashanah Gifts • Saint Patrick's Day Gifts • Sweetest Day Gifts • Thanksgiving Gifts • Valentine Gifts • Women's Day Gifts Friendship Gifts Jewelry New Year Gifts Romantic Gifts Spanish Sparklers Wedding Gifts Home : Gifts Greetings : Christmas Gifts Choose a Card Pages [ 1 2 ] Merry Christmas ! A warm message for your colleagues/ associates on Christmas. [ Flash Ecard ] An X-mas Tree Decorated With Love... An ecard to wish your special friend/ dear one/ someone close. [ Flash Ecard ] Chock-full With Fun & Good Cheer ! A mmmm delicious egreeting to wish your friends/ loved ones. [ Flash Ecard ] A Gift From Santa ! Wish your friends/ loved ones a magical season of wishes-come-true ! [ Flash Ecard ] Aglow With Love & Warmth... A special gift perfumed with your good wishes for your loved ones. [ Flash Ecard ] A Cute Pup & A Hug... For U ! Send this cuddly surprise your pal's/ dear one's way ! [ Flash Ecard ] A Special Candle ! A heartfelt message for your close friend/ family member. [ Flash Ecard ] Love And Kisses ! Smother your honey with sweet kisses this Christmas. [ Flash Ecard ] Pages [ 1 2 ] More gifts to reach out to your friends/ loved ones. Romantic Gifts Anniversary Gifts Anniversary | Arts | At Work | Birthday | Cute Cards | Events & Holidays | Encourage/Inspire | Everyday Cards | Family | Flowers | Friendship | Food And Drink | Gifts | Invitations | Kids | Love | Music | Pets | Religion | Specials | Sports | Stay In Touch | Teens | Toys | Travel | Wedding