Birthday Present for Under

How to Buy a Great Birthday Present for Under $10 - eHow.com Clear Instructions on How To Do (just about) Everything Web eHow.com Home Holidays & Traditions Center Gift Giving How to Buy a Great Birthday Present for Under $10 Let's face it--the primary reason we spend more than we want to is last-minute desperation. But you can stay beneath the $10 mark and still give someone a birthday smile. Keep a stash of ready-wrapped, always-welcome gifts (and birthday cards) for both sexes and all ages on hand, and you'll never box yourself into a corner. Overall Warnings: In theory, there's nothing wrong with recycling gifts you've received that would suit someone else much better. Just remember to note on the box or bag who gave it to you before you put it in storage and forget. Avoid embarrassing moments later by recycling it in a different circle of acquaintances. ITEM DESCRIPTION Gift Certificates Everyone knows what you paid, but that's OK. They're great for children, most of whom are thrilled to spend a $10 voucher in a toy shop. Teenagersappreciate a gift card from the music store. Give new parents a gift certificate to BabyCenter.com. Picture Frames Perennially useful gift for adults or children on any occasion, available in stationers, frame shops, Target and more. Incredible bargains all year round atdiscount stores and sales. Place a favorite photo in the frame. Books Never go wrong with a selection from a favorite author or area of interest. CDs, DVDs An enormous online selection includes discounted offerings to make giving someone music or movies a snap. Or burn your own personalized CD filledwith the birthday boy or girl's favorite tunes. See How to Buy Music Online . Candles Keep a fragrant stash in your closet. Look for good-quality candles on sale with a soothing rather than overbearing fragrance. Some cheap candles don'tburn well. Lotions, Soaps Have a bottle or two of beautiful scented lotion or handmade soap for a pleasing, simple gift. Fingertip Towels Embroidered or lace-embossed ones look pretty and can be tied with ribbon along with a bar of soap. Vases A beautiful vase is always welcome, especially when filled with flowers from your garden. A bud vase is a sweet gift. Thrift stores and occasional sales aregood sources of glass, pottery, china and silverware. Wine Knot a colorful kitchen towel around a bottle of wine. Mini Tool Kit Good to tuck in the kitchen drawer or car trunk. Watch the shelves until you see a deal. ITEM DESCRIPTION Gift Certificates Everyone knows what you paid, but that's OK. They're great for children, most of whom are thrilled to spend a $10 voucher in a toy shop. Teenagersappreciate a gift card from the music store. Give new parents a gift certificate to BabyCenter.com. Picture Frames Perennially useful gift for adults or children on any occasion, available in stationers, frame shops, Target and more. Incredible bargains all year round atdiscount stores and sales. Place a favorite photo in the frame. Books Never go wrong with a selection from a favorite author or area of interest. CDs, DVDs An enormous online selection includes discounted offerings to make giving someone music or movies a snap. Or burn your own personalized CD filledwith the birthday boy or girl's favorite tunes. See How to Buy Music Online . Candles Keep a fragrant stash in your closet. Look for good-quality candles on sale with a soothing rather than overbearing fragrance. Some cheap candles don'tburn well. Lotions, Soaps Have a bottle or two of beautiful scented lotion or handmade soap for a pleasing, simple gift. Fingertip Towels Embroidered or lace-embossed ones look pretty and can be tied with ribbon along with a bar of soap. Vases A beautiful vase is always welcome, especially when filled with flowers from your garden. A bud vase is a sweet gift. Thrift stores and occasional sales aregood sources of glass, pottery, china and silverware. Wine Knot a colorful kitchen towel around a bottle of wine. Mini Tool Kit Good to tuck in the kitchen drawer or car trunk. Watch the shelves until you see a deal. Tips from eHow Users: Goody basket Have an extra basket or bag lying around? Stuff it with little assortments - from bath products to baked goods. It's easy to do and doesn't involve any wrapping. Rate this tip: Survival kit 2 With a box and a few household items you could have a present. The kit would be great for a last minute gift. Anything that makes sense to you can go into this present. It's also very inexpensive. When you have it all together, put it in the box and wrap it, if you want to. You may also want to include a guide that tells them what each item is for. Rate this tip: View 3 More Tip(s) from Users Please Share Your Tips with Us E-mail this page to a friend Write an eHow Article Suggest a Topic More Resources: Related eHows: Give a Gift Certificate Create a Coupon Book From a Child for Mom or Dad Send a Box of Chocolates Build a Stash of Emergency Gifts Wrap a Birthday Gift Project Details: Skill Advisory: Easy Printable Page New! -- Related eHows: Give a Gift Certificate Create a Coupon Book From a Child for Mom or Dad Send a Box of Chocolates Build a Stash of Emergency Gifts Wrap a Birthday Gift Check out Thousands of How-To Solutions in eHow's Centers Automotive Careers & Education Computers & Home Electronics Family & Relationships Finance & Business Food & Entertaining Health Hobbies & Games Holidays & Traditions Home & Garden Personal Care & Style Pets Sports & Fitness Travel How to: --? 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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.

Unique gifts for a

Unique Gifts - Unique Gift Ideas - Gifts and Home Decor Unique Gifts - Unique Gift Ideas Gifts and Home Decor . . . Handmade Especially for You! Unique gifts for a friend or relative include handmade angels, patriotic angels, framed angel poem "Angels Are Friends" One of our Gift Ideas for a special friend. Gift Ideas for the home include our unique Kitty Cat Draftstoppers , quilted or washcloth soap baskets. What a wonderful house warming gift one of these items would make! We also carry placemats or table runners for every day and the holidays. Be sure to check out our Specials for great, affordable gifts, and our free ethnic recipes to add to your cookbook. We take great pride in offering our customers unique gifts and quality products at affordable prices. Special orders are welcomed. Please come inside and browse around to see the wonderful items and unique gift ideas we have to offer . . . Unique Gift Ideas - Patriotic Gifts An Elegant Connection guarantees all products Memorial In memory of those who Lost their Lives A day that will never be forgotten 9/11/2001 DISCLAIMER: We are not responsible for the content of certain keywords that are linked from this site. If you are using one of the new enhanced browsers, these links may be bright yellow or green in color and may not be my links. We do NOT have any control over this nor support the advertisers of these "LINKS". These keywords are linked without authorization or permission from An Elegant Connection. ©2000 - 2004 all rights reserved An Elegant Connection AEC Shopping Directory

College Gift

Skidmore College - Gift Planning - Life Income - Charitable Remainder Trust Search | Calendar | A-Z Index Thu Sep 22 5:37 PM EDT Skidmore Home | Admissions | Current Students | Faculty & Staff | Parents & Friends | Alumni Wills and Bequests Life Income Gifts More Gift Options Breaking News To Honor Donors Bring Legacy to Life! Scribner House Contact Our Staff Gift Planning Home STANDARD MAIL 815 North Broadway Saratoga Springs, New York, 12866 GIFT PLANNING PHONE 518-580-5655 E-MAIL CONTACT Gift Planning Gift Planning Life Income Gifts - Charitable Remainder Trust Commonly known by its acronym, CRT, the charitable remainder trust is a valuable estate and financial planning tool that also helps donors fulfill philanthropic objectives. A donor can fund a CRT with cash or securities. The CRT will provide a stream of income to one or more recipients (a donor and spouse, for example) for life or for a fixed period up to 20 years. The trust ends when the income recipient(s) pass away or when the fixed period has ended. The remaining trust assets are then distributed to Skidmore, and other charitable recipients, if named, to be used in a manner determined by the donor when the trust was created. It is also possible to use real estate to fund a CRT. Life income payments can be made two ways: as a percentage of the trust assets as revalued annually (this is known as a unitrust, or CRUT) or by paying a fixed percentage of the original trust principal (this is known as an annuity trust, or CRAT). The unitrust provides a variable payment, while the annuity trust provides a fixed payment. Trusts are usually funded with a minimum of $100,000. Donors usually experience an increase in yield on the assts. Other advantages include an immediate charitable income tax deduction, avoidance of capital gains tax if appreciated assets are used to fund the trust, possible estate tax savings, and the creation of a legacy through your wonderful gift to Skidmore. Many donors use their tax savings to purchase a life insurance policy to replace for their heirs the assets used to fund the CRT. Please call or email to learn more. Bring Legacy to Life! Philanthropy • Legacy • Security The Office of Gift Planning urges donors to consult their legal and other professional advisors when considering charitable gift giving. Our staff is always pleased to work directly with donors and their advisors during the process. Creative Thought Matters. Skidmore College · 815 North Broadway · Saratoga Springs, NY · 12866 Skidmore College Main Links ©2005 Skidmore College · Contact Information Skidmore Home | Admissions | Current Students | Faculty & Staff | Parents & Friends | Alumni

Anniversary Gifts Anniversary Gifts

Anniversary Gifts For Him - Anniversary Gifts For Husband - Anniversary Gifts For Men - Unique Gifts, Personalized Gifts, Luxury Gifts - RedEnvelope -- Gifts Gifts by Occasion Anniversary Gifts Anniversary Gifts for Men -- Anniversary Gifts For Him - Anniversary Gifts For Husband - Anniversary Gifts For Men Looking for romantic gifts for men ? RedEnvelope’s assortment of romantic gift ideas for men includes a wide variety of gifts that he will love. Whether you are searching for sexy romantic gifts for men or other loving romantic gift ideas for men , you will find unique and affordable gifts that will make him feel special. Some of our favorites include men's nickname pajamas, body paint trio set, slightly naughty weekend kit and many more romantic gifts for a man . Although Valentine's Day and wedding anniversaries come along once a year, who says you need a special occasion to make him feel pampered and loved? 1 showing items 1 - 14 of 14 horseshoe key chain mansfield modular valet double locket key chain monogrammed square locket cuff links men's nickname pajamas i.o.u. a table for two navy terry robe frog prince pre-embargo cuban cigars monogrammed cigar + flask case deluxe valet men's accessories box monogrammed pocket compass monogrammed men's leather watch case 1 showing items 1 - 14 of 14 -- Be sure and review our other gift collections: anniversary gift ideas , anniversary couple gift ideas , anniversary gifts for her , anniversary gifts for him , baby gifts , romantic gifts , wedding gifts , graduation gifts , gifts for her , gifts for men , birthday gifts , jewelry gifts , new baby gifts , gifts for mom , affordable gifts , anniversary gifts , gifts for him , gifts for women , new baby gifts , men's accessories , wedding anniversary gifts , corporate gifts . -- Gifts by Occasion • Gifts by Recipient • Online Gifts by Shops • Corporate Gifts Last Minute Gifts • Anniversary Gift Guide • Birthflowers Gift Guide • Birthstones Gift Guide -- ©2005 RedEnvelope, Inc. All rights reserved. The RedEnvelope mark and logo are trademarks of RedEnvelope, Inc. Index .