Gifts for Women Home

Gifts for Women - Women's Pajamas Your Cart Contents: Get coupons, offers, and new product information by email. Shipping Rates Size Chart Home Women's Pajamas Gifts for Women Home Gift Ideas Gifts for Women Gift Ideas for Women Gift Ideas -- Nightshirts, Pajamas, Pajama Pants, and Slippers Our selection of gift ideas for women includes Wonder Woman nightshirts, flannel pajamas, pajama pants, and slippers for women. Sort By: Name Price Page: 1 2 Next Cowgirl Flannel Pajamas for Women $14.99 Curious George Blue Heart Slippers for Women $12.99 Famous Name Polar Bear Flannel Pajamas for Women $24.99 Famous Name Royal Blue Cat Flannel Pajamas for Women $24.99 Fuzzy Bunny Slippers $14.99 Giraffe Animal Slippers $14.99 Harve Bernard Pink Striped Capri Pajama Pants Price: $12.99 Sale Price: $9.99 You save: 23% Harve Bernard Rose and Butterfly Cotton Knit Pajamas for Women $19.99 Love Slippers $14.99 Pink Love Slippers $14.99 Sort By: Name Price Page: 1 2 Next Home Women's Pajamas Gifts for Women Home Gift Ideas Gifts for Women Related Products Pajama Sets | Flannel Pajamas | Hanes Her Way Sleepwear | Christmas Pajamas for Women | Pajama Pants | Pajama Shorts -- Women's Boxer Shorts | Bath Robes | Nightshirts and Nightgowns | Gifts for Women | Women's Sleepwear Clearance Section | Mens Boxer Shorts | Mens Pajamas | Mens Big & Tall Boxer Shorts | Mens Big & Tall Ts | Animal Slippers | | Bunny Slippers | Womens Pajamas | Womens Slippers | Plus Size Pajamas | Pajama Pants | Flannel Pajamas || Boys Sleepwear | Boy's Slippers | Toddler Boy Pajamas | Girls Sleepwear | Girls Slippers | Toddler Girls Pajamas | Toddler Pajamas | Infant Pajamas | Baby Pajamas | Childrens Pajamas | Childrens Sleepwear | Size Chart | Clearance | Gift Ideas || Affiliate Program | Privacy Policy | Site Map | Get Coupons | Email: info@crazyforbargains.com | 2005 Crazyforbargains.com What Our Customers Say: "FAST shipping, awesome product. I was extremely happy..." Rebecca, WA Gifts for Women

Gift Cards visit: theGiftCardCompany.com

The Gift Certificate Company (TGCC) For holiday delivery: orders placed after December 9, 2003 must be shipped FedEx as US Mail may not arrive on time. Orders placed between 12/19 and 12/21 must ship FedEx 2nd-Day. Orders placed on 12/22 and 12/23 must ship Standard Overnight. Orders placed after 3:00pm on 12/23 or with other shipping methods will not arrive on time! FedEx does not deliver on Saturday or Sunday. MOTHER'S DAY DELIVERIES: Orders placed on 5/5 must be shipped via FedEx 2nd Day. Orders placed on 5/6 must ship Standard Overnight. Orders placed after 3:00pm on 5/6 will not arrive on time. FedEx does not deliver on Saturday or Sunday. FATHERS DAY DELIVERIES: Orders placed on 6/15 after 3:00PM MST must be shipped via FedEx 2nd day. Orders placed on 6/16 after 3:00 PM MST must ship Standard Overnight. Orders shipped Standard Mail could take 14 business days. Orders placed after 3:00PM MST on 6/17 will not arrive on time. FedEx does not deliver on Saturday or Sunday. Orders placed before 3:00 PM Mountain Time, Monday through Friday, usually ship the same day except for holidays. Orders placed after 3:00 PM Mountain Time or on weekends usually ship the next business day. Holiday shipping cutoff dates : The last days that you can place an order (before 3 pm Mountain) and expect delivery on or before Dec 24 are: • Standard U.S. Mail: Dec 09 • FedEx 2nd-Day: Dec 22 • FedEx Saver: Dec 21 • Standard Overnight (FedEx): Dec 23 For Mall Gift Cards visit: theGiftCardCompany.com -- Shopping List Order Tracking Privacy & Security Help Home Gift Certificates for: Malls & Outlets National Retailers Local Merchants (Utah only) Learn more about: Gift certificate fund raising opportunities for your school or youth group. Gift certificate and gift card business solutions Find a gift certificate: (Type a single letter for an alphabetical listing) Featuring:

Shower Gifts and Great

Baby Gifts, Unique Baby Shower Gifts, Personalized Baby Gift Baskets :: GotoBaby Unique Baby Gifts, Personalized Baby Gifts, Baby Shower Gifts and Great Baby Gift Basketsfor that Special Baby Boy or Girl! ADD TO FAVORITES! Baby Gift Baskets Baby Gift Certificates Baby Blankets & Cozies Baby Bedding Furniture & Accessories Baby Artwork Baby Clothing Baby Toys & Goodies Tremendous Toys The Pampered Baby Bath & Meal Time Baby Books & Videos Baby Journals & Pictures Baby Robes, Bibs & More Wonderful Woodwork Baby Jewelry & Sterling Silver Diaper Bags, Baby Carriers and Travel Mommy & Me Enter your email to receive occasional specials and great offers from GoToBaby. We will NOT share your email with any other party. Name: Email: 315 E. 57th Street, New York City Featured Product! Harley Davidson Rocking Motorcycle Click the product image for more information! Cozy Lamb Wrap Silky Soft Lamb The Personal 1 Gift Basket Name A Train Customized Robe with Pink Trim Can be Monogrammed Personalized Artwork Girl's Alphabet Artwork Cashmere Hoodie Love for "Dad" The Puppy Love Baby Gift Basket The Elmo Ducky Combo Baby Gift Basket Sheep to Sleep Relaxing Baby A Baby Gift should be one of the most fun gifts anyone can purchase. All of GoToBaby's unique baby gifts and baby gift baskets are the highest quality you'll find anywhere. Many of our gifts make perfect baby shower gifts. We pride ourselves on bringing you the most unique and creative baby gifts and accessories that will bring a big smile to every mom and baby. Enjoy a FREE PERSONALIZED UNIQUE BABY GIFT CARD WITH EVERY ORDER! Located in New York City, our selections are perfect for gifts for clients and, of course, for friends and loved ones. Browse our five categories, which range from cute gifts for the nursery to special personalized baby gifts , baby gift baskets and many other beautiful choices for helping mom and dad take care of the baby. From wood furniture and accessories to baby robes, baby blankets and baby albums, we certainly have an extensive selection for everyone. If you are specifically looking for a New York baby gift we typically have several choices available. GoToBaby's baby gift baskets are filled with great things for mom and baby. They are perfect as baby shower gifts , newborn baby gifts, a first and second birthday unique baby gift as well as fun things for mom. Instead of filling your baby gift basket with all sorts of useless and cheap trinkets like many of our competitors, we use only the finest baby gifts in our baby gift baskets that are practical, useful and so much fun that they are perfect for so many occasions. Browse our Baskets and you'll see what we mean. We have had such positive feedback that our baby gift baskets were the hit of the party that we will keep adding new selections for you to view so come back often. The second category is "In The Nursery". These selections help the little one feel comfortable in their first bedroom. Incredible artwork, hand painted furniture, bedding and cribs designed in Italy begin the collection. Great videos are a staple for every newborn. Also, the most comfortable baby blankets and cozies can all be found in this category. The third category, "Baby Styles & Toys", is where you'll find the best toys, games and clothing. There is also a great selection of baby gifts for bath and meal time. Hooded towels and playful bibs are great. In this section you'll find the "Pampered Baby". It includes many unique choices for those looking for that little extra. "Let's Get Personalized" is one of our most popular destinations for a new baby gift. Monogrammed baby robes are a staple for baby gifts. Engraved sterling silver is a keepsake. The hand painted wood will be a treasured and the limoges are the most unique baby gifts you'll find anywhere and are very highly recommended. Our last category is "On The Go". Here is where you'll find all the baby gifts to make leaving home with the baby a lot of fun. These make great baby shower gifts. The most beautiful diaper bags like Petunia Picklebottom and Fleurville , great jogging strollers and a variety of baby gift sets are sure to please, perfect for baby shower gifts. For more information, questions or suggestions please contact us and sign up for our newsletter. GoToBaby is proud to support various charities throughout the year. The Lynne Cohen Foundation is a wonderful organization based in California supporting ground breaking ovarian cancer research. Rachel's Table are dedicated supporters of the homeless and hungry and this holiday season we begin our relationship with First Candle/SIDS Alliance. GoToBaby - The Unique Baby Gifts Boutique located in Manhattan. BABY REGISTRY | REFER-A-FRIEND | AFFILIATES Catalog Index | Privacy Policy | Articles | Terms of Use | Investor Relations | Links Wholesale & Drop-Ship | Website Optimization List of all Baby Gifts About GoToBaby Give us your FEEDBACK! 2005 C.I.Q. Limited www.gotobaby.com

wedding gifts one at

Personalized Gifts made by hand with real pressed flowers Home Wedding Invitations Crystal Gifts Photo Albums Jewelry Boxes Flowers in Frames Coasters We make personalized wedding gifts one at a time, by hand. Each is a unique creation that will be treasured for a lifetime. Our gifts are made using real, pressed flowers and can be personalized, to make them extra special. Framed Wedding Invitations from $75 Crystal Gifts from $30 Photo Albums from $45 Jewelry & Keepsake Boxes from $40 Flowers in Frames from $15 Coasters $40 for set of four About our Personalized Gifts & Wedding Gifts We make beautiful personalized wedding gifts using real, pressed flowers. Each is a hand-crafted treasure, made carefully, one at a time. It's a unique, one-of-a-kind original, custom-made to your order. We can personalize any item with your choice of colors, lettering, invitations, or photographs. The fan mail from our customers is phenomenal! Why not give something unsurpassed in care and quality -- something you know will be cherished forever? Our framed wedding invitations make truly special wedding or anniversary gifts. Whether for a wedding, anniversary, or any other special occasion, your gift will be talked about for a long time -- and remembered for a lifetime. When considering any gift, ask these questions: Is it mass-produced, or custom-made by hand? Will it be tucked away, never to be seen or used again, or will it be displayed proudly? Can it be personalized to make it extra-special? But just don't take our word about the quality of our work. Listen to our customers: "My wife cried when she saw it." --D. Irgang, Wantaugh, NY "At the bridal shower, everyone's mouth dropped open when the bride opened the framed flower creation." --Elena S., NYC "My friends were ecstatic with their gift. You should have seen the look on their faces! Real flowers that won't die, a gift made uniquely for them. That was the best part. They said I really had outdone myself with this special gift." --Jinesh P., Elmhurst, NY This is just a small sample -- we have lots more on our testimonials page. While wedding gifts are our specialty, our personalized creations are also ideal for Valentine's Day, Mother's Day, and other special occasion when you want to give something truly special. We've been making personalized wedding gifts for over twenty years, and we're confident that you'll be happy with your order. So confident, in fact, that we offer an unconditional 100% guarantee: If you're not happy with any item, simply return it within 30 days for a full refund. We can make this offer with confidence because we've never had an unhappy customer. Please browse our samples of framed wedding invitations or have a look at our full line of personalized wedding gifts (or jump straight to the individual products: crystal gifts , photo albums , jewelry boxes , and coasters ). If you'd like to discuss a gift idea then just or give us a call at 888-698-7628 . We'll listen to you, and create something to your expectations. (And don't worry if you don't have your own design ideas -- we have plenty of our own!) Thank you very much for visiting. We look forward to creating something special for you! All designs are similar to those shown above, but each will be a unique, original, one-of-a-kind. Good Earth Flowers offers gifts on a personal and intimate scale. We'll work with you to create something beautiful to be cherished a lifetime. You can indicate special requests and preferences on our order screen. You can call us at 888-698-7628 to discuss your ideas and requests. You can with questions or additional information about your order. We respond to email promptly. Shipping is only $10 for any size order , and includes insurance. Shipping rate is by UPS Ground and within the 48 states. Contact us if you need faster shipping or live outside the 48 states. Items are sent 1-2 weeks from the day you place your order (or the day we received your invitations or photographs to mount, if you're sending those). Call us if you need rush service. Gift Certificates : CHOOSE AMOUNT $25 $35 $50 $75 $100 $125 $150 $175 $200 Order What our customers say My wife cried when she saw it! D. Irgang, Wantaugh, NY At the bridal shower, everyone's mouth dropped open when the bride opened the framed flower creation. Elena S., NYC In the five years my husband and I have been together, the jewelry box he gave me for Mother's Day was by far the best gift he has ever given me. I will cherish it forever! K. Hazen, Neptune City, NJ I received your package today. I couldn't believe it came so quickly. You are very sweet to ensure that I received it on time. Just like you promised, I absolutely love it! I'm sure my sister-in-law and her fiance will be thrilled, too. This is definitely a gift I am proud to give. Thank you again for the excellent way you run your business. Much continued success! Kim B. OH MY GOSH!!! I CANNOT say enough about how beautiful this jewelry box is. Thank you, thank you so much! You have a wonderful talent. I'm so proud to give this magnificent gift and look forward to future orders with you! Warm regards, Donna, very happy customer!, Southfield, MI My friends were ecstatic with their gift. You should have seen the look on their faces! Real flowers that won't die, a gift make uniquely for them. That was the best part. They said I really had outdone myself with this special gift. Jinesh P., Elmhurst, NY Thanks again for the personalized photo album. My wife absolutely loved it. She was enamored by it. I wasn't sure where the tears were coming from. It was either your design or the fact that she was turning 30 years old, young! Excellent work. Thanks, Mike C., Havertown, PA I wanted to pass on to you the compliments from my wife. She said each time she looks at the framed invitation she falls more in love with it. Thank you for such a wonderful job. Bruce S., Collegeville, PA The album arrived today. It is beautiful, and so delicate!!!. The colors are perfect. Thank you so very much. I cannot wait for them to see it. I will tell all my friends of your wonderful art!!! Thank you and God bless. Dorothy H., Pineville, NC The album was at the house when I got home from work, and I don't really know what to say except it is BEAUTIFUL! Thank you for your time and the beautiful album. Jean T. Williston, ND I received my order today. It is hard for me to put into words how beautiful it looks. Needless to say I am very pleased. The people I showed at work were in awe. It is quite obvious you enjoy your work too. Thank you so much. I cannot wait to give the gift and hear their reaction, I am sure it will be a Kodak Moment.Thanks again, David, Hyannia, MA I want to thank you for the beautiful job you did on my sister's wedding invitation. The pressed flowers along with the color scheme you've chosen are simply elegant. The frame is just what I wanted. Thanks for doing such an A-1 job. My sister's shower was this past Sunday and she absolutely loved the framing and invitation setting. We passed it around the banquet hall to show everyone and their comments were as such: "It's beautiful." "I've never seen one as pretty as this one." And so on. So thanks again for making this a gift she will always remember and treasure. Donna R-P, Rutherford, NJ We had the bridal shower today. My future daughter-in-law and my son loved the invitation. Everyone else thought it was absolutely beautiful! Thank you again very much for the fast and professional service I received. I hope to use you again soon! Kathy from New Hampshire I received the invitation today and it is beautiful! I cannot wait to take it down to the bride's house and see the look on her face. Thanks! Michelle C., Kalamakoo, MI The invitation is perfect. Thanks so much for being so efficient and talented. Rarely do these qualities come together! I know the bride and groom will be touched, as was I. Marie L, Briarcliff Manor, NY Your work is beautiful, exquisite, and the flowers are so dainty. I am enthralled with them! Beverly K., NYC more testimonials... Personalized Wedding Gifts home | Framed Wedding Invitations | Crystal Gifts | Flowers in Frames | Photo Albums | Jewelry Boxes | Coasters Entire website ©2001-04 Good Earth Flowers: Personalized Wedding Gifts and other Unique Gifts using real, pressed flowers Website design and hosting by We're a small business that supports other small businesses, like these: Clear Patio Covers . Enjoy the highest quality clear polycarbonate patio covers with a full ten-year warranty. Austin Movers . Caballero Moving can handle moves of any size starting or ending around Austin, Texas, at a price you can afford. Over 60 years experience. Make a payment for special items not listed on this website | 10% discount for returning customers

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.