Baby Gifts & Baby

Baby gifts, baby shower gifts, new baby gifts, newborn baby gifts, baby girl gifts, baby boy gifts, baby toys, educational infant toys, ~ Baby Gifts & Baby Toys Co.~ Search:   Enter to Win $100 Baby Gifts & Baby Toys Certificate & and receive subscriber only Baby Gifts & Baby Toys Coupons & Promos! Shop by AGE * SALE! to 50% Off * BEST SELLERS! =NEW=ARRIVALS= GIFTS UNDER $20 Activity Playmats ~~Baby Gifts~~ Baby Toys "Baby Tronics" Baby SHOWER Gifts BABYs 1st BIRTHDAY Baby DVDs Baby MOBILES Baby Videos VHS BOOKS & Flashcards e-Gift Certificates eeBoo Eden Baby Dolls Groovy Girls Infant Stimulation Toddler Toys & Gifts Preschool Toys Puzzles THOMAS the TRAIN Wood Blocks & Toys WOW'em BIG Gifts!!! ~ Gift Registry ~ Index Baby Toys ~~Baby Gifts~~ Infant Stimulation Everything Whoozit! Fun Baby Gifts! Musical Toys & Gifts for Baby + Melissa & Doug Wooden Toys Baby Travel Toys- Baby-on-the-Go! Puzzles e-Gift Certificates Baby Gifts, Baby Toys & Baby Shower Gifts! GeniusBabies.com ~ Baby gifts, baby shower gifts, baby toy gift toy "baskets", baby's first birthday gifts, baby gifts, baby toys & toddler toys, baby shower gifts & new baby gifts. New Baby Gifts! Baby Shower Gifts! Educational Baby Toys & Baby Gifts! Baby's First "1st" Birthday Gifts! Unique Baby Boy Gifts. Smart Baby Girl Gifts. Baby Gift "Baskets" for New Baby & Baby's First Birthday! Baby & Toddler Toys, Gifts! Your Baby Gifts and Educational Baby Toys Shop! Special baby gifts?... A Baby e- Gift Certificate the perfect "fit" baby gift idea! Baby SHOWER Gifts BABYs 1st BIRTHDAY Toddler Toys & Gifts eeBoo Activity Playmats Lamaze Baby Toys EMBRYONICS Bath Toys Groovy Girls THOMAS the TRAIN Award Winning Toys! Eden Baby Dolls 20+ Baby Gift Ideas under $20 | Smart Baby Toys | Baby Gift Packages birth-12 mos | Baby'sFirst Birthday Gift Ideas | Prenatal & Infant-Stim | Baby Videos | Baby Music | Activity Play Mats | Books | Toddler Toys & Gifts | Baby Shower Gifts & Baby Shower Games | AwardWinning Toys! | Whoozits! | BABY SWEEPSTAKES - WIN $100! | Puzzles for Baby, Toddler & Preschool | Baby Bargains & SALES!!! | Puppets! | Baby Gift & e-Gift Certificates | Electronic Smart Baby Toys -"BabyTronics" | | BabyGift Registry | | Baby GiftWrap Selections | Email Us -Click Here. | Privacy & Security | 1998-2005 Genius Babies! Inc. Your "Original" Smart Baby Gifts & Baby Toys Shop! All rights reserved. Baby Gifts & Baby Toys Index Genius Babies! - Baby Gifts, Baby Shower Gifts & Baby Toys Co. is your shop for developmental baby toys & gifts for babies, toddler gifts and gifts for preschoolers. Educational toys help stimulate young minds. Choose from our great selection of baby gifts, birthday gifts, baby shower gifts, educational baby toys, toddler toys ,baby books, educational toddler toys, baby music, preschool toys, baby videos, new baby gifts, and lots more! ~ Smart Baby & Toddler Toys & Gift Ideas!... We are your smart baby toys & baby gifts specialty store online. Genius Babies! Inc. Baby Gifts & Baby Toys Co. ~ For all your educational baby, toddler and preschooler gift giving needs!

Unique Gifts & Gift

Gift Baskets - Gifts Women,Men,Children-Unique-Free Shipping Gifts & Gift Baskets Presented by... Baskets For Her & The Perfect Gift and Baskets Two Gift Stores-One Website Offering The Finest Selection Of Unique Gifts & Gift Baskets Serving With Pride Since 2001 My Account | Contact Us | Help | View Cart Free Shipping Via FedEx Ground On Orders Over $25.00 exclusions apply All Gifts & Baskets Gifts By Recipient Gifts For Baby Gifts For Children Gifts For Men Gifts For New Mom's Gifts For Women Gifts By Category Bath & Spa Gifts Birthday Gifts Candle Gifts Coffee & Tea Baskets Cookie Baskets & Bouquets Custom Gift Baskets Diaper Cakes Fruit Baskets Get Well Soon Gourmet Gift Baskets Hobby & Fitness Jewelry Store Premium Line Baskets Red Hat Society Sympathy & Funeral Teddy Bears Wedding & Romance Wine & Champagne Flower Shop $0 - $50 $50 - $100 $100 - $200 $200 - $500 Advanced Search Shipping Times & Policies Corporate Accounts Natural Product Line Affiliate Program Sitemap Gift Reminder Service Sign Up To Receive Subscriber Only Special Offers You've Taken The Time To Send A Gift - We Make Sure You Send The Very Best Baskets For Her Offers Beautiful Gifts Designed Exclusively For Women The Perfect Gift & Baskets Offers A Line Of Unique Gifts For Men, Women & Children Excellent Service - The Finest Products - Fast Shipping Nationwide Delivery-Next Day Shipping-Satisfaction Guaranteed E V E R Y O N E E N J O Y S COOKIE BOUQUETS FRUIT BASKETS GOURMET FOOD J U S T F O R H E R FLOWERS BATH & SPA JEWELRY A D O R A B L E G I F T S GET WELL PRESENTS DIAPER CAKES PAMPER THE NEW MOM HONORS & AWARDS Amazon.com Featured Merchant Rated A Five Star Merchant At Amazon.com Voted One Of Broward County Floridas Best! Customer Accolades I had a present sent to me so I could bring it to a baby shower I was more than pleased when I opened the box and saw how beautiful it was! It was the hit of the party and you can bet I will be back! Thank you for making me shine! KS in TN At Baskets For Her & The Perfect Gift... We Use Only The Finest All Natural Ingredients In Our Bath & Spa Collection So You Send The Perfect Pamper Present Natural Bath & Candle Products Are Made Fresh Weekly With The Finest Botanicals & Our Aromatherapy Products Are TRUE Aromatherapy Personalized Service Each Order Assigned To A Specialist Ensuring Your Order Is Handled With The Highest Priority Your Present Is Handcrafted At Time Order Is Placed A Dedicated Specialty In Gift Baskets For Women So If You Are Seeking A Present For Your Wife - Mother - Grandmother - Girlfriend - Aunt - Friend Red Hat Society Presents Wonderful Items For Those Wonderful Crazy Ladies Of The Red Hat Society! Doing For The Community Proud supporters of the Shriners Hospitals For Children ASPCA & The Humane Society of Broward County, Florida Owned & Operated By Bluestone Gifts Headquartered In Ft. Lauderdale, Florida Store Locations In Florida, North Carolina, South Carolina, New York, New Jersey, Colorado, California, Georgia, Ohio, Wisconson All Items Available For Next Day Delivery In Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, Washington D.C., West Virginia, Wisconsin, Wyoming christmas and holiday gifts 2005 Gund Disclaimer This is the website of Bluestone Gifts(BG), which is not an affiliated company of Gund, Inc. The representations made on this website are those of (BG) Gund Images Gund, Inc. Gund, babyGund and Gotta Getta Gund are trademarks of Gund, Inc. PLEASE HELP THE ANIMAL VICTIMS OF HURRICANE KATRINA We Are In The Business of Giving & Giving Back Thousands Of Animals Were Left Without Shelter In The Gulf Coast Noah's Wish Is There To Help We Are Contributing $1.00 For Every Gift Sold At Least Through Years End Please Open Your Hearts & Wallet To Help Thousands Of Homeless & Hurt Animals Click Icon Above To Visit Website & Donate Your Cart Is Empty DELIVERY SCHEDULE details & restrictions VACATION SCHEDULE SEE NOTICE BELOW All Orders Placed Between 9.17/9.30 Will Ship On 10/03/05 Next Day Air Delivered Tuesday - 10/04 2nd Day Air Delivered Wednesday - 10/05 3rd Day Air Delivered Thursday - 10/6 Free Ground Shipping Gifts Arrive in 3-6 Business Days Personalize Your Gift During Checkout *Date of Occasion *If Gift Is For A Man, Woman, or Child ORDERS MAY BE PLACED IN ADVANCE * NOTICE* VACATION CLOSING SEPTEMBER 17-30 Our Webstore Will Be Closed From September 17-30 So That We May Prepare For The Upcoming Holiday Season Any Orders Placed During This Time Will Be Shipped On October 3rd We Are Sorry For The Inconvienance & Are Looking Forward To A Wonderful Holiday Season! ORDERS PLACED PRIOR TO THIS DATE WILL SHIP AS USUAL! SEE CHART ABOVE company | privacy | faq's | links | press | Entire Catalog

Great Gifts

Great Gift Ideas! ANTIQUE JEWELRY MALL For Questions or to Order 800-292-4900 View Cart & Check Out ? Help & Customer Service Contact Us Homepage | Site Map All items purchased from us include FREE INSURED SHIPPING and our SATISFACTION GUARANTEE! SEARCH Shop by Product Wedding Jewelry Rings Filigree Jewelry Charms and Pendants Pendants and Necklaces Earrings Bracelets Brooches and Pins Men's Jewelry Cuff Links - Cufflinks Watches Birthstone Jewelry Search for Diamonds Newest Additions Great Gift Ideas! Shop by Style or Metal Art Deco - Edwardian - Retro Victorian - Art Nouveau White Gold and Platinum Yellow Gold and Rose Gold Sterling Silver Information Help and Customer Service Frequently Asked Questions Site Directory Contact Us Customer Testimonials Privacy Policy Links Index Search Track Your Package Order Status View Cart What our customers say: Read more... Great Gift Ideas! To find the perfect gift, please click on the underlined link below for the type of antique jewelry you would like to see: GIFTS FOR HER... Rings: Rings for Women Under $100 Rings for Womenfrom $100 to $250 Rings for Women from $250 to $500 Necklaces and Bracelets: Necklaces and Bracelets Under $100 Necklaces and Bracelets from $100 to $250 Necklaces and Bracelets from $250 to $500 Earrings: Earrings Under $100 Earrings from $100 to $250 Earrings from $250 to $500 Brooches and Pins: Brooches and Pins Under $100 Brooches and Pins from $100 to $250 Brooches and Pins from $250 to $500 Charms and Pendants: Charms and Pendants Under $100 Charms and Pendants from $100 to $250 Charms and Pendants from $250 to $500 GIFTS FOR HIM... Gifts for Men Under $100 Gifts for Men from $100 to $250 Gifts for Men from $250 to $500 CORPORATE GIFTS... Cufflinks Money Clips Brooches and Pins Questions? ContactUs: info@antiquejewelrymall.com or800-292-4900 ordersecurely online or byphone toll-free in the U.S. Home Help FrequentlyAsked Questions PrivacyPolicy ShippingPolicy ReturnPolicy TrackYour Package SiteDirectory ShoppingCart 2001-2005 Antique Jewelry Mall, Inc. All Rights Reserved.

Golf Gifts And Novelties

Golf Gifts And Novelties - 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. Golf Gifts And Novelties Articles Father's Day Gifts for the "Golfing" Dad. Father's Day Gifts for the...( Continue Reading ) Golf Widows Card Game Deals Humor Into Card Play The Golf Widows Card Game is a new card game that introduces humor into golf relationships....( Continue Reading ) American Flags and Patriotic Gifts - U.S. Flags, T-shirts, Music, Patriotic Clip Art American flags and patriotic items, including t-shirts, buttons, bumperstickers, mugs, magnets, lapel pins, clipart and more....( Continue Reading ) Sports Sunglasses Affordable, stylish, sports sunglasses for less than $50....( Continue Reading ) http://about.pricegrabber.com/mrdr.php?url=http://about.pricegrabber.com/skd_products.php?keyword=italian+charms&mode=about_couponing Shop for collectable charms and find the best price online. Go casual with fun, novelty charms or add gold and silver charms for evening wear. Charms make a great gift for teachers, or select one for the person that collects a particular theme, like...( Continue Reading ) Golf Gifts And Novelties Directory Links sentimental wedding gifts send gifts to india send gifts to pune online christmas gifts pregnancy gifts unique musical gifts major gifts birthday gifts idea erotic valentine gifts alternative christmas gifts send gifts to dubai mom birthday gifts send gifts online great fathers day gifts pasta gift baskets birthday gifts mom cookie mix gifts kosher gift baskets art gifts for less personalized kids gifts gifts for fathers nautical gifts wholesale gift baskets for delivery gifts for geeks gifts for teenage boys st louis gift baskets lyrics for simple gifts wedding aniversary traditional gifts butterfly gifts gifts and collectibles valentines gifts for guys gifts for grooms men fruit basket gifts valentines gifts for her matching gifts program personalized teacher gifts mail order food gifts gift baskets for sale 1 year anniversary gifts special gifts men gifts fruit gifts corporate golf gifts www sears com gifts gifts golf 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.