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Baby Gifts, Wedding Gifts, Birthday Gifts, Anniversary Gifts, Ideas, Presents : Great Birthday Presents, Unusual Gift Ideas for Baby Gifts, Unique Wedding ideas for Gifts, Gifts for Women, Anniversary Gifts, Mothers Day Special Gifts for Men including Silver Plated Gifts, Novelty Gifts for boys, girls, kids, men and woman, Candles and Candle Holders, Jewelery, Photo Albums, Note Books, Pottery Gifts, Photo Frames, Novelties and lots more. Search: Home Aromatherapy Gifts Baby Gifts Birthday Gifts Bottle Stoppers Candles Christening Gifts Clearance Items Gift Experience Days Gifts For Children Gifts For Her Gifts For Him Other Occasions Personalised Gifts Photo Albums Photo Frames Soft Toys Wedding Anniversary Gifts Weddings Limited Edition Prints Gift Wrapping Service Christmas Gifts Competitions Trust UK Approved Safebuy Assured Baby Gifts Anniversary Gifts Personalised Gifts Birthday Gifts Christening Gifts Gift Ideas Engagement Gifts Are you looking for gift ideas for that perfect gift? Mothers Day Gifts, Birthday Gifts, A Wedding Anniversary Gift , A Gift Experience , Baby Gifts , Personalised Anniversary Gifts. There are ideas for Special Gifts for Men, Women, guys and girls. We sell a range of Unusual online gifts for the man who has everything. There's nothing that puts a smile on someone's face more then an original gift. Christmas Gifts for her and Valentines Gifts for him, New Baby Gifts, Christening Gifts, Fathers day. Where can I find Personalised Christmas Presents. Ladies and mums like that surprise gift. Free Competition: 5 x Warner Home Video Duma on DVD and Cheetah Soft Toy ENTER HERE • Personalised Gifts - Personalised Glass Gifts Open Glass Book We engrave your chosen photo into the left hand page and your chosen 5 lines of text into the right hand page. Ideal for christenings and other memorable events. Delivered in its gift box. Code: 0001 45.00 • Baby Gifts - Baby Casting Kit Magic Custard Casting Kit A unique personalised kit which allows parents to take 3 successful life casts of their childrens hands and feet whilst in their sleep. Code: MCCAST 39.95 • Baby Gifts - Baby Gift Baskets Baby Boy Basket This Baby Boy Gift basket is an ideal gift for a new baby. A superb present for those proud parents. Code: BWBB 34.95 • Personalised Gifts - Personalised Birthday Gifts 3D Paperweight NEW . A Gift with a difference! Have the number engraved in 3D in the cube along with 2 lines of text (max 16 characters per line) Code: 0033a 34.95 • Baby Gifts - Premier Baby Gifts Baby's Musical Box This is one of those perfect baby gifts. A Silverplated and wooden musical box that holds four 3 x 3 photographs. A superb baby gift. Code: CM1377 27.50 • Personalised Gifts - Signature Plates Wedding Plate Gold Signed and Sealed 27.5cm Gold Wedding Plate. Hand painted gold relief edged hearts filled with swirls of cream and beige. Code: SS60 22.95 • Personalised Gifts - Personalised Gifts For Men Stainless Steel Hip Flask This 6 oz s/s two tone hip flask has a hinged top and a cube pattern. It can be engraved with a message. Code: P010213 21.99 • Photo Albums - Wedding Photo Albums Wedding Album Wedding Album with picture frame on the front to hold a personal photograph, holds 200 6 x 4, self adhesive Code: TKW101 21.95 • Weddings - Best Man - Usher - Fathers Top Dad Cufflinks A great gift for dad, for a wedding a birthday or just because. Code: P010311 19.99 • Wedding Anniversary Gifts - Anniversary Gift Ideas Keep Sake Book The ideal place to store cards, photos and keepsakes. An ideal gift for a wedding and anniversary present. Code: KEEPSAKE 19.95 • Wedding Anniversary Gifts - Anniversary Gift Ideas Just For You Husband - CD The only cd that says everything for you.A true compilation of perfect emotional tracks combined with a personal message which can be signed inside by you. Code: JFY04 10.99 • Gifts For Him - Gift Ideas For Men Design A Mug Create a special personalised mug for your favourite person.Use the markers provided to create your own unique mug for your Mum, Dad etc. Code: 342 9.95 Select a gift for: Person... A Couple Baby Children Female Men Occasion... Anniversary Baby/Christening Birthdays Etc. Communion/Confirmation Grandparents New Home Wedding Price... 0-15 15-30 30-50 50-100 100 + Get our latest offers straight into your inbox! Enter email address: • Best Sellers Personalised Poem and Pictures (Baby) BEST SELLER Beautifully capture your favourite memories with a charming, personalised poem exquisitely displayed with up to 4 photos. Code: Nerine26 99.00 The First Dance TOP SELLER . Be one of the first in the UK to own one of the newest wedding gifts to hit the market for years.A Unique & Personalised Replica Gold Disc To Commemorate your Wedding First Dance. Code: TGDFD 79.95 Commemorative Book - Anniversary Edition Relive the major news events from your wedding day and both partners birth dates with this beautiful hand made leatherette book. Code: NEWSANN 59.95 Customer Information | About Us | Contact Us | Competitions | Join our Affiliate Program | Help | Site Map | Partners © The Gift Experience | Terms & Conditions | Returns Policy | Privacy & Security Statement Home | Aromatherapy Gifts | Baby Gifts | Birthday Gifts | Bottle Stoppers | Candles | Christening Gifts | Clearance Items | Gift Experience Days | Gifts For Children | Gifts For Her | Gifts For Him | Other Occasions | Personalised Gifts | Photo Albums | Photo Frames | Soft Toys | Wedding Anniversary Gifts | Weddings | Limited Edition Prints | Gift Wrapping Service | Christmas Gifts Powered by Chapter Eight
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Gifts for Women •
Aspen Country - Gifts for Women, Home Decor Accents for Ladies, Women's Gift Ideas, Feminine Woman's Decorations Entrance Reminder Service Contents View Basket Shipping Checkout Contact Us F.A.Q. About Us Express Order Welcome to Aspen Country Aspen Country specializes in distinctive home decorations, home decor accessories, lawn and garden accents, decorative bookends and office decor, country kitchen decorations, and affordable fine art sculptures. Shop for that perfect decorative home accent piece, or browse our American Old West statues, patriotic decorations and eagle sculptures, wildlife figurines and collector's plates. And, be sure to check out our unique gift ideas. 100% Satisfaction Guaranteed! Enjoy Aspen Country! Store Directory Aspen Country Sampler Men's Home Decor & Gifts Nautical Home Decorations Decor & Gifts for Women • Sculptured Roses & Flowers • Lighted Flower Bouquets • Keepsake Jewelry Boxes • Decorative Trinket Boxes • Unique Lady's Watches • Crystal & Glass Gifts • Heart-Shaped Sculptures • Silk Flower Bouquets • Luxury Bath Gift Baskets, Spa Style Gift Sets • Mom Plaques, Mother Poems • Mother's Day Gifts Patio, Lawn, Garden Decor Home Decor Accessories Antique-Style Decorations Decorative Mirrors Country Clock Shop Feng Shui Oriental Decor Country Kitchen Decor Country Candle Shop Angel Sculptures & Decor Religious Gifts & Statues American Old West African Heritage Decor Dolls, Miniatures, Musicals Toys, Chess Sets, Games Medieval & Legendary Wildlife Animal Sculptures Elephant Statues & Decor Bird & Eagle Sculptures Human Figurines Decorative Photo Frames Home Office Accessories Knives, Tool Sets, Totes Fine Jewelry Gifts Christmas Decorations New Knickknacks & Gifts New! Gift Certificates Home Decor & Gifts for Women *NEW!* Fiber Optic Animated Floral Bouquet - Mixed Flowers Add to Basket Add to Wish List ]-- This lovely everlasting flower arrangement is actually an animated multicolor fiber-optic floral display. UL recognized. "Dancing" flower light measures 12" x 7 1/2" x 17" high. (Regularly $49.95) SALE! Our Price: $39.95 In Stock Item: 35254 *NEW!* Round Red "Handbag" Jewelry Box - Mirror in Lid Add to Basket Add to Wish List ]-- A nice gift idea for teens, tweens, and ladies of all ages! A round, red leatherette covered "handbag" opens to reveal a handy little jewelry box with spaces for rings, earrings, and mirror lid. 6 3/4" x 3 1/4" x 6 1/4" high. (Regularly $19.95) SALE! Our Price: $14.95 In Stock Item: 35232 *NEW!* Spa Style Bath Gift Set in Wood Caddy - Ocean Breeze Add to Basket Add to Wish List ]-- "Ocean Breeze" spa-style bath gift set includes slippers, gel, lotion, salts, foot brush and more -- plus a decorative white wood bath caddy shelf with drawer. 2" x 4 3/4" x 12" high. (Regularly $44.95) SALE! Our Price: $35.95 In Stock Item: 35034 *SALE!* Fine Clear Cut Glass Single Rose Bud Add to Basket Add to Wish List ]-- The one you love will appreciate this single rose, the symbol of everlasting love. Captured in stunning cut glass, this romantic rose sculpture is 2" x 1 1/4" x 5 1/2" long. (Regularly $23.95) SALE! Our Price: $17.95 In Stock Item: 28394 *SALE!* Glass Sculpture: Cinderella Carriage with Horses & Coachman Add to Basket Add to Wish List ]-- Right out of a fairy tale, Cinderella's pumpkin coach features a heart shaped door, horses and coachman, all in glistening spun glass. Gold trim. Decorative carriage figurine measures 8 1/2" x 2 1/4" x 4" high. (Regularly $29.95) SALE! Our Price: $24.95 In Stock Item: 35383 *SALE!* Ladys Victorian Antique Style Bangle Watch Add to Basket Add to Wish List ]-- Elegant dual-tone Lady's Victorian style bangle watch with simulated diamonds surrounding mother-of-pearl dial. Quartz movement. (Regularly $49.95) SALE! Our Price: $39.95 In Stock Item: 22965 *SALE!* Mother's Poem Decorative Scented Candle Add to Basket Add to Wish List ]-- A pretty chamomile tea scented candle is embedded with dried flowers and features a lovely poem for Mother. This sentimental Mother's Day candle is 3 1/4" diameter x 5 1/4" high, making a thoughtful gift for MOM any time of the year. (Regularly $9.95) Our Price: $8.95 In Stock Item: 29550 *SALE!* Musical Book Sculpture - Mother's Love Poem Add to Basket Add to Wish List ]-- A poem extolling the virtues of a mother's love is accompanied by the melody Amazing Grace in this sculpture "book" creation complete with walnut wooden stand. This inspirational Mother's Day gift is 8 1/4" x 1 1/8" x 6 1/2" high. (Regularly $17.95) SALE! Our Price: $14.95 In Stock Item: 30270 *SALE!* Rose Motif Antique-Style Keepsake Box - Porcelain Add to Basket Add to Wish List ]-- A beautiful repository for treasures, trinkets, or momentos, this antique-style rose design keepsake box comes complete with matching lid. Porcelain with resin legs and accents. 12 1/2" x 7 1/8" x 8 3/4" high. (Regularly $44.95) SALE! Our Price: $36.95 In Stock Item: 35139 Bath Set in Basket - Luxury Spa Style With Slippers Add to Basket Add to Wish List ]-- Turn your home into a spa with this basket full of indulgence. Slippers, shower gel, sponge, and body lotion for luxurious skin care; pumice stone and nail brush for hands and feet; a wooden massager for sore muscles. (Regularly $24.95) SALE! Our Price: $19.95 In Stock Item: 33034 Coconut Milk Bath Set in Wire "Bath Tub Basket" Add to Basket Add to Wish List ]-- A wire bath tub holds all the elements for a tranquil moment! "Pure Pleasure Coconut Milk" bath gel, body lotion, and bath salts are joined by a sponge and pumice stone in this set. 11 3/8" x 6 1/2" x 6 3/8" high. (Regularly $24.95) SALE! Our Price: $19.95 In Stock Item: 34186 Crystal Dinner Bell with Etched Rose - 24% Lead Add to Basket Add to Wish List ]-- Glass dinner bell made from genuine crystal with 24% lead content. Highly decorative pressed glass designs with round etched panels, each featuring a rose. 8" high. (Regularly $12.95) SALE! Our Price: $10.95 In Stock Item: 20049 Decorative Wall Swag with Fabric Roses & Hydrangea Add to Basket Add to Wish List ]-- Hang this springtime swag above an entryway to usher in the season. Wood twigs and fabric roses and hydrangeas are arranged in a colorful arch. 24 1/2" x 4" x 10 1/2" high. (Regularly $24.95) SALE! Our Price: $19.95 In Stock Item: 34075 Everlasting Satin Rose Bouquet in Glass Vase Add to Basket Add to Wish List ]-- This satin bouquet creates an everlasting floral display to be enjoyed for years. A glass vase is filled with four peach roses, baby's breath, and bow. Colors may vary slightly. 21" high. (Regularly $19.95) SALE! Our Price: $14.95 In Stock Item: 33191 Best Sellers *SALE!* Fine Clear Cut Glass Single Rose Bud Add to Basket Add to Wish List ]-- The one you love will appreciate this single rose, the symbol of everlasting love. Captured in stunning cut glass, this romantic rose sculpture is 2" x 1 1/4" x 5 1/2" long. (Regularly $23.95) SALE! Our Price: $17.95 In Stock Item: 28394 Red Rose on Heart Crystalline Sculpture Add to Basket Add to Wish List ]-- A heart and a rose, two eternal symbols of love, are brought together in crystalline splendor. This romatic red rose sculpture is 3 1/2" x 1 5/8" x 5" high. (Regularly $27.95) SALE! Our Price: $22.95 In Stock Item: 29390 Sculptured Glass Rose in "Love" Vase Add to Basket Add to Wish List ]-- The sentiment of "Love" is expressed in the beauty of a red rosebud. Vase base and lip, rose leaves and bud are all accented in gold plating. Base is 2 3/4" diameter, total height is 8" high. (Regularly $14.95) SALE! Our Price: $12.95 In Stock Item: 28206 Ladybug Watch Necklace - Wings Open & Close Add to Basket Add to Wish List ]-- This lovely "Ladybug" opens her wings to reveal a watch! Gold-tone case and chain. Simulated mother-of-pearl face. Quartz. 27 1/2" chain included. Our Price: $27.95 In Stock Item: 27366 Wood Bucket Bath 6-Piece Set with Loofahs Add to Basket Add to Wish List ]-- Treat yourself to a luxurious bath with this 6-piece bath set. Comes in a charming wooden bucket, and includes two loofahs, nail brush, hair brush, and mirror. 6-piece set. Bucket: 5 3/4". Our Price: $12.95 In Stock Item: 28061 Shop Online! Our customer service is second to none and your credit card purchases are secure. Shop By Mail or Fax Order Form Shop By Phone 303.221.2010 For the newest home and garden decor trends, distinctive decorating themes, and unique gift ideas, please visit our deluxe ENTRANCE Aspen Country: Decorating Themes & Home Decor Trends Patriotic Sculptures Old West Decor Cowboy Statues Southwestern Decor Wildlife Sculptures Oriental Home Decor Feng Shui Accessories Feng Shui Garden Lawn Ornaments Garden Sculptures Garden Angels Country Kitchen Rooster Decorations Flower Vases Collector's Plates Decorative Bookends Golf Theme Decor Fishing Decorations Hunting Theme Decor Safari Motif Decor Sun Moon Stars Motif Cherub Motif Decor Elephant Sculptures Monkey Theme Decor 2004 Aspencountry.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.
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