Great gifts for teen

Listmania! Great gifts for teen girls 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! Great gifts for teen girls by not telling , a former teen girl E-mail this list to a friend 1. Teen People [Magazine Subscription] 10 issues/12 months Average Customer Review: Cover Price: $34.90 Buy new : $15.97 You Save : $18.93(54%) Availability: The first issue should arrive in 6-10 weeks. Here's why 2. Cosmo Girl [Magazine Subscription] 10 issues/12 months Average Customer Review: Cover Price: $29.90 Buy new : $8.00 You Save : $21.90(73%) Availability: The first issue should arrive in 6-10 weeks. Here's why 3. Seventeen [Magazine Subscription] 12 issues/12 months Average Customer Review: Cover Price: $35.88 Buy new : $12.00 You Save : $23.88(67%) Availability: The first issue should arrive in 6-10 weeks. Here's why 4. Sisterhood of the Traveling Pants (Sisterhood of Traveling Pants) by Ann Brashares (Paperback) Average Customer Review: List Price: $8.95 Buy new : $8.95 Availability: Usually ships in 24 hours Used & new from $4.00 5. Gingerbread by Rachel Cohn (Paperback) Average Customer Review: List Price: $6.99 Buy new : $6.99 Availability: Usually ships in 24 hours Used & new from $0.95 6. Marie Claire Hair & Makeup (Marie Claire) by Jane Campsie (Paperback) Average Customer Review: Buy new : $19.95 Availability: Usually ships in 24 hours Used & new from $4.74 7. Cool Hair: A Teenager's Guide to the Best Beauty Secrets on Hair, Makeup, and Style by Vincent Roppatte, Sherry Suib Cohen (Hardcover) Average Customer Review: List Price: $24.95 Buy new : $16.47 You Save : $8.48(34%) Availability: Usually ships in 24 hours Used & new from $3.10 8. Color Me Beautiful's Looking Your Best : Color, Makeup and Style by Mary Spillane (Paperback- April 2002) Average Customer Review: List Price: $17.95 Buy new : $12.21 You Save : $5.74(32%) Availability: Usually ships in 24 hours Used & new from $4.10 9. Dangerously in Love [Enhanced] ~ Beyonce (Audio CD) Average Customer Review: List Price: $13.98 Buy new : $10.99 You Save : $2.99(21%) Availability: Usually ships in 24 hours Used & new from $4.59 Club price : $8.49 10. Try This [Limited Edition w/ Bonus DVD] [Enhanced] [Explicit Lyrics] [Limited Edition] ~ Pink (Audio CD) Average Customer Review: List Price: $18.98 Buy new : $18.98 Availability: Usually ships in 24 hours Used & new from $4.60 11. Justified ~ Justin Timberlake (Audio CD) Average Customer Review: List Price: $18.98 Buy new : $13.99 You Save : $4.99(26%) Availability: Usually ships in 24 hours Used & new from $2.38 Club price : $9.99 12. Freaky Friday DVD ~ Jamie Lee Curtis (DVD) Average Customer Review: List Price: $19.99 Buy new : $15.99 You Save : $4.00(20%) Availability: Usually ships in 24 hours Used & new from $4.45 13. Bring It On DVD ~ Kirsten Dunst (DVD) Average Customer Review: List Price: $14.98 Buy new : $11.98 You Save : $3.00(20%) Availability: Usually ships in 24 hours Used & new from $4.49 14. Sweet Home Alabama DVD ~ Reese Witherspoon (DVD- November 2003) Average Customer Review: List Price: $19.99 Buy new : $14.99 You Save : $5.00(25%) Availability: Usually ships in 24 hours Used & new from $4.75 15. Legally Blonde 2 - Red, White & Blonde (Special Edition) DVD ~ Reese Witherspoon (DVD) Average Customer Review: List Price: $14.94 Buy new : $13.45 You Save : $1.49(10%) Availability: Usually ships in 24 hours Used & new from $1.00 16. Legally Blonde DVD ~ Reese Witherspoon (DVD) Average Customer Review: List Price: $14.94 Buy new : $11.21 You Save : $3.73(25%) Availability: Usually ships in 24 hours Used & new from $3.99 17. The Diary of Alicia Keys [Limited Edition w/ Bonus DVD] ~ Alicia Keys (Audio CD) Average Customer Review: Availability: Usually ships in 1-2 business days Used & new from $4.00 18. Aaliyah ~ Aaliyah (Audio CD) Average Customer Review: Availability: Usually ships in 1-2 business days Used & new from $8.09 19. Chicken Soup for the Teenage Soul (Chicken Soup for the Soul) by Jack Canfield, et al (Paperback) Average Customer Review: List Price: $12.95 Buy new : $10.36 You Save : $2.59(20%) Availability: Usually ships in 24 hours Used & new from $0.01 20. Bobbi Brown Teenage Beauty: Everything You Need to Look Pretty, Natural, Sexy and Awesome by Bobbi Brown, Annemarie Iverson (Paperback) Average Customer Review: List Price: $18.00 Buy new : $12.24 You Save : $5.76(32%) Availability: Usually ships in 24 hours Used & new from $3.48 21. Chicken Soup for the Teenage Soul Journal (Chicken Soup for the Soul) by Jack Canfield, et al (Paperback) Average Customer Review: List Price: $12.95 Buy new : $10.36 You Save : $2.59(20%) Availability: Usually ships in 24 hours Used & new from $0.01 22. The Girls' Book of Wisdom: Empowering, Inspirational Quotes from over 400 Fabulous Females by Catherine Dee (Author), Ali Douglas (Paperback- October 1999) Average Customer Review: List Price: $9.99 Buy new : $9.99 Availability: Usually ships in 24 hours Used & new from $0.99 23. The Lovely Bones: A Novel by Alice Sebold (Hardcover- June 2002) Average Customer Review: List Price: $21.95 Buy new : $14.48 You Save : $7.47(34%) Availability: Usually ships in 24 hours Used & new from $0.45 24. The Bad Girl's Little Pink Book by Cameron Tuttle, Susannah Bettag (Illustrator) (Paperback- March 2002) Average Customer Review: List Price: $12.95 Buy new : $10.36 You Save : $2.59(20%) Availability: Usually ships in 24 hours Used & new from $2.44 Create your own list! See the Best Lists Top 100 Listmania lists Search Listmania lists More about not telling Related Listmania! Add your list Have the best summer vacation without going anywhere : A list by SpazzticLeopard36, Reader who likes kickass books great gifts for teens : A list by R. C. Kopf, was a teenager once Teen Magazines (mostly girls) : A list by Raina Alaura, Teen Magazine reader Best magazines for Teens!! : A list by Jesser2004, averege teenager Add your list Related So You'd Like to... Create a guide Know What Popular Teens are Buying : A guide by Kristy Howard, Teen Reviewer Plan a Movie Night with the Girls! : A guide by Lyn, high school senior be a diva : A guide by tiffiany limelight, teen diva in training have the teenage girl essentials : A guide by charlotte513, teenage girl 50 Things to Keep a Family Together : A guide by Shelby E. Deiter, These are our favorites "To Have The Best Collection of Romantic Comedies" : A guide by Sharon Evans, By Sharon. "I love romantic things!" Watch A Great Tween\Teen Movie! : A guide by Bunny Lover, Tween Movie Lover watch the best movies of every genre : A guide by Lyn, senior in high school Create a guide Where's My Stuff? • Track your recent orders . • View or change your orders in Your Account . Shipping & Returns • See our shipping rates & policies . • Return an item (here's our Returns Policy ). Need Help? • Forgot your password? Click here . • Redeem or buy a gift certificate. • Visit our Help department . 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Christmas Gifts -- Quickly,

Wow Christmas Gifts and Gift Ideas... for Everyone on Your List Wow Christmas Gifts and Gift Ideas... for Everyone on Your List. See How Easily You Can Find Great Christmas Gifts -- Quickly, Enjoyably and at the Right Price... Thursday, September 22, 2005 Welcome to Wow-Christmas-Gifts.com, your #1 resource for finding great Christmas gifts quickly, easily and without stress ! Here you'll find a treasure trove of Christmas gift ideas, tips and suggestions to help you find the right gift every single time -- no matter how large... or small... your budget! There are several ways to quickly get ideas, tips and recommendations. Below you'll find a list of our 'Top 10' most popular Christmas gifts pages . That's a great place to start . Or, you can scroll to the bottom of this page for links to more of our popular pages -- which will help you find gifts by recipient, price range, area of interest, or category . Or, you can click here for a list of all our Christmas gifts articles. Whichever way you choose, you'll find lots of great Christmas gift ideas here at Wow-Christmas-Gifts.com ! Visit our 'Top 10' Most Popular Christmas gifts pages: 11 Great Gift Ideas: Save Time -- and Money -- With These Online Gift Finders 7 Ways to Make Your Loved Ones Feel Special With Personalized Gifts for Christmas The First Christmas: Baby Gifts for This Special Celebration 10 Ideas for Wonderful Chocolate Gifts... To Have the Most Romantic Christmas Ever What Are the Six Best Types of Toys for Christmas Gifts This Year? Six Recommendations for (Unusual) Gift Baskets... That Don't Cost an Arm and a Leg 11 Great Ideas for Christmas Gifts for Men 12 Great Ideas for Christmas Gifts for Women Find Truly Unique Gifts for Adults The Hottest Christmas Toys of This Holiday Season Site Map

Shower Gifts Baby Shower

Baby Shower Gifts - Surprise.com Find Gifts Across the Web Login / Sign Up 0 saved gifts View Gift List Home Occasion Baby Shower Gifts Baby Shower Gifts (123) Submit an Idea for this category Sort By: Popularity Price Show: All Types Keepsakes Clothing Accessories Toys Bath & Body Other Page 1 2 3 4 5 6 7 8 9 Next> 1-15 of 123 Daddy Tool Belt New Daddy Tool Belt $29.99 - The Obsession Box Company add to list » See more » Memories Of Motherhood Memories Of Motherhood Box From Redenvelope $39.99 - RedEnvelope add to list » See more » Baby Hoagie Gift Baby Hoagie $44.95 - DelightfulDeliveries.com add to list » See more » Sonogram Picture Frame Sonogram Picture Frame $9.95 - One Step Ahead add to list » See more » 100 Good Wishes For Baby 100 Good Wishes Baby Quilt From Redenvelope $95.00 - RedEnvelope add to list » See more » New Mom Kit New Mom Spa & Relaxation $74.95 - SHOP.COM add to list » See more » Personalized Diaper Cake Baby's Quiet Sounds Dual Video Monitor $159.95 - One Step Ahead add to list » See more » Diaper Cake Sweet Baby Cakes $49.95 - DelightfulDeliveries.com add to list » See more » Baby To Bride Bracelet Child to Cherish Baby to Bride Bracelet $24.99 - SHOP.COM add to list » See more » Baby Shower Gift Basket baby shower gift baskets over $100 - BabyBox.com add to list » See more » Sleepyby Lullaby New Baby Gift Sleepyby Lullaby™ New Baby Gift $51 to $100 - GiftProse – Gifts with Sentiment add to list » See more » Baby Shower Cookies It's A Girl New Baby Cookie Gift Basket $39.99 - Warm Sentiments add to list » See more » Winnie The Pooh Diaper Cake Cellophanes Two Layer Diaper Cakes $64.99 - SHOP.COM add to list » See more » Bareskin Rug New Baby Gift Bareskin Rug™ New Baby Gift $32.00 - GiftProse – Gifts with Sentiment add to list » See more » Baby Shower Deluxe Gift God Bless Baby Gift Basket $29.99 - Target add to list » See more » See all Page 1 2 3 4 5 6 7 8 9 Next> 1-15 of 123 See more gifts in... New Parent New Baby New Grandparent 1-Year Old For Family: Heirlooms Single Mom Naming or Bris Gifts No Time to Spare Baptism Gifts Parents of Small Children Loves Natural Fibers Babysitter or Nanny More Suggestions » Quick Links Last Minute Gifts Birthday Gifts Anniversary Gifts Special Her Special Him Keepsakes Gift Baskets See More.. Occasions Recipients Circumstances Likes & Dislikes Home | About Surprise.com | Contact Us | List Your Site | Merchant Center | Help | All Gifts | My Account | Login © 2005 Surprise.com, Inc. Your guide to the Web's top-rated gift ideas . All Rights Reserved. Privacy Policy .

Jewelry Gift Ideas Jewelry

Lockets and Jewelry 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 Categories Jewelry Lockets Refine Search for Jewelry Gift Ideas Jewelry Children's Jewelry Jewelry Boxes Anklets Bracelets Earrings Lockets Necklaces Pendants & Charms Pins and Brooches Rings Watches Jewelry Ensembles Gold White Gold Silver Gemstone Jewelry Beaded Jewelry Exotic Personalized Trendy Unique Any Price $0 - $10 $11 - $25 $26 - $50 $51 - $100 $101 - $200 $200+ Related Links Monthly Birthstone Table Use our Gift Wizard to customize your gift search Use our Gift Finder to find gift ideas customized to the likes/dislikes of the recipient. Gem and Jewelry from $1 Looking for gem and jewelry? Buy all you can from $1, eHotBid.com Engraved Jewelry Wide Selection of Sterling Silver Personalized Gifts. Free Engraving! www.mulberrymoon.com Viewing 1 - 10 of 29 gift ideas found Family Heart Locket from Things Remembered ($48.71) Here's a lovely way to keep family members close to your heart. This sterling silver locket & chain features four heart-shaped openings for favorite photos. Be sure to have it engraved with a name to create a cherished gift. Limited time offer! Buy any gift and get the 2nd gift, of equal or lesser value, at 50% off! Questions? Contact Things Remembered . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Sterling Silver Round Engraved Locket from Limoges Jewelry ($29.99) Beautifully engraved ornate design on the front,the back of the locket is polished and ready to engrave with a personalized message up to 25 letters and spaces. Locket is 1" in diameter and suspended from an 20" snake chain. Free Shipping on all orders over $60! Questions? Contact Limoges Jewelry . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Sliding Locket Necklace from RedEnvelope ($120.00) A hidden door into her heart reveals her true love. Our square locket has a unique and modern style. Exclusively from RedEnvelope. Questions? Contact RedEnvelope . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Sterling Silver Heart Locket from Things Remembered ($29.96) Your little girl will adore this beautiful Things Remembered exclusive sterling silver heart locket. Place a cherished photo inside and engrave a name or date to create a lasting memory. Limited time offer! Buy any gift and get the 2nd gift, of equal or lesser value, at 50% off! Questions? Contact Things Remembered . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Forever and Always Locket from Exposures Online ($39.00) Celebrate the special bond between mothers and daughters, sisters or best friends with these sentimental sterling lockets. Beautifully handcrafted by skilled artisans, these charms are adorned with your choice of stone. Shop our online exclusives, designed especially for our online shoppers! Questions? Contact Exposures Online . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Monogrammed Oval Accordion Locket Necklace from RedEnvelope ($75.00) With this clever necklace, she'll get to see her loved ones a little more often. Designed in an accordion style, this sterling silver etched locket holds up to four pictures. Exclusively from RedEnvelope. Questions? Contact RedEnvelope . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Antique Diamond Locket Pendant from JewelryWeb.com ($319.00) Antique Diamond locket pendant, with 0.23 carats in 14k white gold. 1/2" W x 1 1/8" L. Free "Standard Shipping" on all purchases over $150. Questions? Contact JewelryWeb.com . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Two-Tone Footprints Locket from Limoges Jewelry ($19.99) Keep a favorite photo close in this unique heirloom design from Limoges. 14K gold plate adorns the outside of the intricately-detailed locket. The inside is engraved with a quote from the timeless Footprints poem. Free Shipping on all orders over $60! Questions? Contact Limoges Jewelry . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Four Leaf Clover Heart Locket from Personal Creations ($39.95) Hold your dearest close to your heart, and send them the best of luck at all times! Our sterling silver heart shaped locket unfolds to hold four 3/4 Wx-3/4 H photos inside the four-leaf clover. $5 OFF orders over $40! Save on personalized gifts, ornaments and decorations. PROMO CODE: GFB548. (exp 12/31/05) Questions? Contact Personal Creations . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Ruby and Diamond Antique Heart Locket from JewelryWeb.com ($499.00) Ruby and Diamond antique heart locket, with 0.28 dwt & 0.32 cwt in 14k white gold on 16" chain. 3/8" W x 1" L. Free "Standard Shipping" on all purchases over $150. Questions? Contact JewelryWeb.com . Add to Gift Bookmarks Add to Registry [ More Gifts from this store ] [ People Who Liked This Gift Also Liked ] [ Report Error ] Page: 1 | 2 | 3 | viewing 1 - 10 of 29 gift ideas found 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.

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.