Creative Gifts Luxury Gifts

Creative Gifts Creative and Unusual Gifts for Every Occasion! Imaginative Presents. Unique Collector's Items. Exotic One-of-a-Kind Gifts. Artisan-crafted Items. A s k E x p e r t s Directory by T h e L i v i n g W e b . n e t Retirement Experts Retirement Account Retirement Age Retirement Benefits Retirement Calculators Retirement Community Retirement Homes Retirement Living Retirement Planning Retirement Services Retirement Systems Teacher Retirement Military Retirement Medical Experts ArthritisExperts DentalPlanExperts HairRestorationExperts HairTransplantExperts Male Erection Experts Penile Enhancement Experts Money Experts Annuity Experts CommodityExperts ForeclosureExperts GoldBullionExperts ViaticalExperts Insurance Experts Annuity Experts Auto Insurance Experts Insurance Settlement Experts Health Insurance Experts Life Insurance Experts LongTerm Care Experts Credit Experts Credit Card Experts Credit Report Experts Credit Repair Experts Payday Loan Experts Bankruptcy Experts Car Loan Experts Home Loan Experts Mortgage Company Experts Home Equity Experts Loan Rate Experts Legal Experts adoption experts bankruptcy experts benzene experts birth injury experts brain injury experts cerebral palsy experts class action experts criminal defense experts disability experts dui defense experts medical malpractice experts mesothelioma experts patent experts personal injury experts pph experts product liability experts securities fraud experts vioxxexperts whistleblower experts wrongful death experts Web Service Experts Domain Experts ISP Experts Webhosting Experts T h e L i v i n g W e b. n e t S U P E R P O R T A L Sports Weather Money Health Humor Travel Freebies Movies Contests News Fun Maps Kids Love Jobs Cars Games Weird Horoscope Celebrities Free ePostcards Amazing & Shocking Arts & Amusements Ancient Mysteries Body, Mind & Spirit Business Online Crime & Punishment Free Stuff Helping Others Life's Mysteries Make Connections Make & Save Money New Science Paranormal Women Put T h e L i v i n g W e b. n e t S U P E R P O R T A L on your website to give your visitors 100's of fresh reasons to return daily. CLICK HERE Love Us? Link to Us. And if you have a quality website that our visitors would enjoy, we'll even link back to you. CLICK HERE T h e L i v i n g W e b. n e t S U P E R P O R T A L "A Collection of Fun Wear & Delightful Diversions" ... a light hearted selection of T-shirts and Casual Apparel, many with exclusive silk screened designs, plus Gifts and Home Decor that reflect our worldly flavor. WhatOnEarthCatalog.com Give the Gift of Total Comfort. footsmart.com a complete selection of comfort footwear and foot care products for feet, legs and ankles... including comfort shoes, bunion relief products, walking shoes, foot orthotics and more. Choose your favorite publicly-traded company... and give the gift of ONE SHARE OneShare.com More Gifts Gift Registries. Christmas Gifts Corporate Gifts Creative Gifts Luxury Gifts Wedding Gifts Funniest Gifts Gift Categories Champagne Wine Gift Baskets Sponsored Opportunity Why worry about surviving on social security.. or waiting 40 years to retire! Consider a way you could retire debt-free with a potential monthly income of as much as $6,569 -- and do it in just YEARS instead of decades?" CLICK HERE News Named gifts: Part 4 (Philanthropy Journal) Charities use naming opportunities for fundraising leverage. Many charities treat naming opportunities as a way to secure larger gifts, both from donors already interested in making a gift, and from prospective donors who can see other donors creating a legacy for themselves. Gifts sites win popularity amongst Indian Internet users: IMAI (India Infoline) Internet & Mobile Association Of India, said that, the consumers are increasingly turning Online to shopping portals and gifts are among the first products to be offered Online by shopping sites. Keeper gifts Barca a point (The Electric New Paper) CHAMPIONS Barcelona narrowly avoided a second defeat in a row when they came from a goal down to claim a 2-2 draw at home to Valencia in the Primera Liga yesterday. Spartans grateful for Station's 'gifts' (Lexington Herald-Leader) Bryan Station and Sayre certainly didn't play like the two boys soccer teams sitting at the bottom of the region standings. It was no less intense, physical or aggressive than a game between the two top teams. In lieu of gifts, teen raises cash for Katrina victims (The Herald-Coaster) At her birthday party, Mekechnie Mendoza, 14, shows off all the money she raised to help the victims of Hurricane Katrina. Instead of receiving gifts this year, Mendoza asked that family and friends give money to benefit the efforts of the American Red Cross. Bonsai Boy of NY is a family operated, certified New York State nursery. "As tree growers, we maintain superior product quality and offer our bonsai trees and other accessories at low wholesale prices. Our goal is to delight our customers beyond their expectations." Give wonderful memories... forever! Eurail Pass: The best way to get around Europe A sophisticated yet affordable collection of elegant, cross-cultural treasures. ArtAndArtifact.com Wonderful Tibetan Area Rugs... or a handwoven Guggenheim Master. Choose from many all wool handmade designs.. from Belgium, Nepal, India; etc. Rugs USA . "W e are the leading source for framed canvas-textured prints at wholesale prices... Our framed art prints have been installed in banks, hospitals, hotels, restaurants, schools, universities, and thousands of homes and offices worldwide." Many different styles of art to choose from. ArtprintCollection.com T h e L i v i n g W e b. n e t S U P E R P O R T A L Amazing & Shocking Bizarre Phenomena Disasters & Catastrophes Incredible Inventions Magic & Illusion Making Light of Death Urban Legends Strange Happenings Tragic Accidents Weird and Wacky Arts & Amusements Celebrities Cheap NY Thrills Cheap Philly Thrills Contests of Skill Culture: Art Culture: Outsider Art Movie Information Multimedia Museums Science Toys, Kinetic Art Ancient Mysteries Ancient Myths Monsters Mystery Schools Pharaohs & Mummies Sacred Sites, Crop Circles & Feng Shui Body, Mind & Spirit Alternative Healing Deadly Diseases Dental Health Diet & Weight Loss Great Sex Health Information Love & Romance Spirituality Talking with God Business Online Accept Credit Cards Affiliate Programs Cheap Classified Ads Compounding Your Way Wealthy Free & Cheap Promotion Free eBusiness Help Free Graphics Free Marketing Tools How to Do Business with Government How to Make Money Online International Business Import & Export Moneymaking Opportunities Moneymaking Software Network Marketing Protect Your Invention Wholesale & Drop Ship Crime & Punishment Frauds & Scams Gangsters Police Stuff Prevent Child Abuse Prisons Punishment & Torture Serial Killers Spy Stuff Unsolved Crimes Free Stuff Free Books Free eCards Free Food, Wild Food Free Music Free Music Lessons Free Phone Calls Freebies Helping Others Charities Donate Organs & Blood Food & Housing Help Free Medical Assistance Missing Person Finder Volunteers Life's Mysteries Angels Death & Dying God, Prayer & Scripture Immortality Miracles Near Death & Afterlife Prophecies Space Make Connections Connect with Friends College Information Government Resources High School Information How to Be on TV Information Finder Legal Information Maps Senior Lifestyles Make & Save Money Credit Cards for Anyone! Budget Travel Buy a Home Cheap! Credit Information Dumpster Diving Frugal Living Fun Jobs Government Auctions Internships Job Finder Make Money In Music Money Finder Money for College New Science Alchemy & Gold Einstein, Relativity, Time Free Energy Space Travel Tesla UFOs Weird Science Paranormal Apparitions & Ghosts Psychic Powers Tools of Prophecy Women Pro-Life & Pro-Choice Woman Stuff Join T h e L i v i n g W e b. n e t Community: Subscribe to Newsletter Link to us Tell a Friend Suggest a Site Put a SuperPortal on your website 2004 Xenith Group All rights reserved. TheLivingWeb.net and SuperPortal are registered trademarks of Xenith Group. Xenith Group 333 E Lancaster Avenue PMB 336 Wynnewood PA 19096 (800) 898-9096 Email Privacy Policy Terms of Service

Buy Gift Cards are

Best Buy - $100 Purse Gift Card - $100 Purse Gift Card ');}else {document.write('');}//-- Entire Site Electronics Cameras & Camcorders Computers Home Appliances Phones & Communications Office Products Music -Album Title -Artist -Song Movies -Title -Person Games Software Resources Birthday Best Buy Geek Squad Weddings Music Games Movies Purse Best Buy Global Gift Cards Product Info Our Price: $100.00 Free Shipping In Stock Usually ships in 1 business day Estimate arrival time . Store Availability Not Available Best Buy$100 Purse Gift Card Model: $100 Purse Gift Card Your mom, sister or friend will be thrilled to put this gift in her purse and go shopping at Best Buy. All Best Buy Gift Cards are shipped free of charge and are redeemable toward future in-store and online purchases. More Options Compare with products in this price range. About Us News Center Careers For Our Investors Business to Business Community Relations Store Pickup Returns & Exchanges Store Locator Weekly Ad Financing Offers Buy Gift Cards Check Gift Card Balance Best Buy Credit Card Affiliates Program Offer Sign-Up Rebates Warranties Service Plans PC Upgrades Repairs Replacement Parts Software End User License Agreement Car Home Entertainment Satellite Appliances Welcome . Please create an account or Sign in . Your Cart Contains 0 items Subtotal: $0.00 View Cart | Checkout Your Account Best Buy Credit Order Status Wish List Gift Cards Order Status Shipping Rates Returns Rebates Store Pickup Site Map Performance Plans Your California Privacy Rights Conditions of Use | Legal Policies | Privacy Policy Online prices and selection generally match our retail stores, but may vary. Prices and offers are subject to change. © 2003-2004 Best Buy. All rights reserved. For personal, noncommercial use only.

Anniversary Gifts Birthday Gifts

Unique anniversary jewelry, birthday gifts, groomsmen gift ideas search order tracking customer service help my account shopping bag FREE priority shipping on all orders over $150 SHOP BY OCCASION Anniversary Gifts Birthday Gifts Groomsmen Gifts Bridesmaid Gifts Friendship Gifts Congratulations Gifts Good Luck Gifts Romantic Gifts Mother's Day Gifts Father's Day Gifts Christmas Gifts Christmas Ornaments Corporate Gifts Graduation Gifts SHOP BY RECIPIENT Gifts for Men Gifts for Her Gifts for Dad Gifts for Mom Gifts for the Executive Gifts for Friends Gifts for Graduates Gifts for Valentines Gifts for the Home Men's Jewelry Accessories Gifts for Anniversaries Unique Jewelry Irish Gifts SHOP BY PRODUCT Celtic Jewelry Silver Necklaces Silver Bracelets Silver Earrings Gemstone Pendants Gemstone Earrings Silver Cufflinks Yerba Mate Tea Gourds Keychains - Key Rings Leaf Accessories Gold Leaf Pendants Gold Leaf Pins - Brooches Silver Leaf Pendants Silver Leaf Pins - Brooches Searching for extraordinary anniversary gifts? Our Fall Jewelry Collection is really one-of-a-kind. We feature unique necklaces and pins made from real leaves dipped in 24K Gold or pure Silver, Irish Celtic jewelry , handmade silver jewelry and amazing gemstone jewelry. Shop unusual anniversary gifts for men: wonderful silver cufflinks, money clips, keychains, leather cuff bracelets and gourds to drink yerba mate tea. Wonderful birthday gifts and groomsmen gifts too! You will not find these exclusive presents anywhere else! Looking for beautiful bridesmaid gifts and unique groomsmen gifts ? Our silver Celtic cuff links are perfect for your groomsman and our yerba mate gourds make unusual gift ideas for bridesmaids. We feature handmade silver men's jewelry, wonderful presents for your best man. If you are searching for gifts for men you can also find silver bookmarks (a cool gift for him ) and handmade business card boxes, perfect as graduation or corporate gifts. Our Customers speak out: "This was my first purchase with Patagonia Gifts and the service was excellent. The order arrived within a week -most impressive as I live in the UK and it arrived more quickly than my internal mail. I am delighted with my purchase and very impressed with the quality of workmanship; especially as it is a gift for my young daughter. I will certainly buy from this company again and have no hesitation in recommending them to friends and family.", Eleanor M., East Sussex, UK. Read more ... Searching for unique Christmas gifts ? PatagoniaGifts.com is the perfect source for unique gift ideas for Holidays. This year surprise your loved ones with our handmade leaf Christmas ornaments, Celtic jewelry, silver rings, gemstone pendants, silver cufflinks, money clips, bracelets, Celtic necklaces, jewelry boxes, bookmarks and lots of unusual Christmas gift ideas. Discover one-of-a-kind good luck gifts. Wish them good luck in the future and surprise them with unique Irish gifts. We feature beautiful handmade shamrock clover pendants, pins and earrings made from real leaves dipped in 24K Gold and Silver: wonderful good luck gift ideas. Find original holiday gifts for men: keychains, shamrock cuff links, decorated yerba mate gourds or money clips and unique gifts for her: 4 leaf clover silver bracelets, four leaf clover earrings and necklaces. Searching for unique anniversary gift ideas? Choose beautiful romantic gifts for your Valentine from our Celtic Heart Collection: silver bracelets, chokers, earrings and necklaces. They make wonderful Valentines day gifts too! Take a look at our folk art yerba mate tea accessories: leather and alpaca decorated mate gourds and bombilla straws to drink yerba mate tea. They make original gifts for Dad or Fathers day . Browse through our site to find more men's jewelry or guy gifts for your boyfriend. Weddings? Discover real leaves dipped into 100% pure 24k Gold or 1000 Silver that suit perfectly well as wedding accessories. If you are looking for original wedding ideas you will see that your bridesmaids , wedding attendants, mother of the bride and mother of the groom will be delighted by our leaf wedding jewelry! Find perfect birthday gift ideas in our handmade Celtic jewelry and Welsh lovespoons. Patagonia represented the Promised Land for the first settlers who arrived from Wales in 1865. Now they live in Gaiman, the Welsh town in Patagonia. You will also find unique alpaca and silver tea infusers that are perfect as business or executive gifts. Discover beautiful handcrafted tapestries, table runners and wall hangings inspired by Mapuche (South American native) art. They are lovely presents for mom or Mother's day ! Each one is made with 100% natural wool, hand spinned in a traditional "rueca" (spinning wheel), dyed with natural vegetal materials and weaved on a hand loom. Find original Christmas decor gifts too! We are retailers of unique gifts and handmade jewelry since 1997. All of our products represent the finest quality and highest standard of craftsmanship. Every gift is individually handcrafted by creative artisans from Patagonia, one item at a time, ensuring that every piece is as individual as the person who wears it. about PatagoniaGifts | contact | return policy | shipping | testimonials | site map | resources Patagonia Gifts United Kingdom Privacy Notice 2000-2005 Patagonia Gifts . All rights reserved. Birthday & wedding anniversary gift ideas: Unique gifts, Celtic jewelry, groomsmen gifts, yerba mate tea gourds, silver bracelets, earrings, pins and necklaces.

groomsmen gifts > single

Single Initial Engraved Square Cufflinks, Groomsmen Gifts shop by : FAVOR IDEAS | PERSONALIZED | SHOWER FAVORS | WEDDING DECORATIONS | PACKAGING | SILVER | PLACECARD HOLDERS | CANDLES home > theme wedding favors > bridal party gifts > groomsmen gifts > single initial square cufflinks click image to enlarge single initial square cufflinks This pair of brushed silver cufflinks prove it's hip to be square. Suitable for groomsmen of all ages, this gleaming geometric design will never go out of style. Swivel-back closure protects your investment. Each cufflink measures 5/8" x 5/8". Engrave a single initial to make this gift one of a kind. Presented in a gift box, ready for giving. Usually ships in 3-5 business days. $24 per pair party planner program | press center | contact info | security & privacy | wedding supplies | site map wedding supplies and favors | wedding decorations , personalized wedding favors , asian weddings , wine parties , holiday decorations , glass & crystal favors , golf wedding favors , corporate gifts , bridesmaid's gifts , groomsmen gifts , cookies party favors , silver wedding supplies , place card holders , candles , sachets , wedding supplies , wedding favor ideas wedding themes and ideas : wedding ideas , what type of bride are you? , why wedding favors? , personalized wedding favor ideas , fall wedding favor ideas , favor presentation ideas , wedding themes , bridal shower themes contact Beaucoup Wedding Favors at 1-877-988-BEAU (2328) or info@beau-coup.com

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.