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Gifts for Women - Find the tested safest Gifts for Women web-stores here. Tested Safest Gifts for Women Stores - Gifts for Women Merchant Options Tested Safest Gifts for Women Websites Home : Hot Topics : Gifts for Women Total Body Wellness Products for Healthier Living! Know Before You Go! about the testing Give the Gift of Health to the one you love! We offer quality products with personalized service for all your health and nutrition needs. TBW Gift Certificates are now available. Uncompromising Quality, Friendly and Knowledgeable Staff, and a 100% Money Back Guarantee! more.. Learn more about this company. Bodies By Design Professional Treatments at Home Know Before You Go! about the testing Professional treatments for spa or at-home use, guaranteed to work. Stretch mark cream, microdermabrasion kit, ionic hair dryer, manicure set, cellulite treatment cream, spider vein cream, seaweed soap, sunless tanning lotion, wrinkle patch and more. Read real customer testimonials. Free shipping offer. more.. Learn more about this company. Katlyns Korner Gifts Gifts & Gift Ideas Know Before You Go! about the testing Now Delivering Lasting Memories. A truly unique gift store where youll find unique gifts, exquisite handcrafted candles & soaps, fine art, collectibles, home dcor, gift baskets, wedding gifts, bath & beauty, novelty, imported gifts, and more. We have a large selection of gifts for all occasions. more.. Learn more about this company. Israel-Diamonds.com Diamonds, Gemstones & Jewelry Know Before You Go! about the testing Diamonds, gemstones and jewelry, with precious and semi precious stones, available from Israel-diamonds.com. Select from a wide variety of diamonds, emeralds, sapphires, rubies and other jewelry at low prices. Browse our special offers and buy jewelry at great prices today. more.. Learn more about this company. Luxe Vivant Mind & Body Tools Know Before You Go! about the testing Luxe Vivant offers unique and innovative products for mind & body. Discover luxury bath & body products, unique gifts, biofeedback & mind machines, DVDs, CDs, MP3 downloads and books for yoga, meditation, athletic & mental development, sleep, fitness, romance, weight loss, hypnosis and more. more.. Learn more about this company. Moosejaw Outdoor Equipment and Clothing Know Before You Go! about the testing Moosejaw offers amazing deals on the finest outdoor equipment and apparel from The North Face, Arcteryx, Patagonia, Marmot, Mountain Hardwear, Moosejaw and much more. Love the madness. Moosejaw. more.. Learn more about this company. Enhanced Ideas Gifts galore & more. Know Before You Go! about the testing We've made online shopping easy. Find everything from collectibles, figurines, blown glass, novelty items, fine jewelry, decorative candles, fountains, home decor, garden decor and much, much more. Including realistic, heritage, americana, mythical, magical and spiritual decor. more.. Learn more about this company. The Watch Prince Watch Bands and Accessories Know Before You Go! about the testing The Watch Prince offers quality watch accessories, including watch winders, watch boxes, and watch bands. Our specialty is difficult-to-find leather watch band sizes. Our customers appreciate same-day shipping, 30-day returns, and toll-free customer service. more.. Learn more about this company. Free-CDSoftware.com Free CD Software Know Before You Go! about the testing Enjoy over 125 name brand software titles free. Choose from a great selection of games, education, lifestyle, cooking, home remodeling, and much more all by publishers that you trust. more.. Learn more about this company. Pro-Med Products, Inc. Physical Therapy Rehabilitation Equipment Know Before You Go! about the testing Pro-Med Products: Buy direct and save on physical therapy products and rehabilitation equipment. We carry an extensive range of rehabilitation equipment, modalities, physical therapy supplies, assitive devices, traction products, massage, tilt and treatment tables. more.. Learn more about this company. 1 - 10 of 56 List Your Website Hot Topics As Seen on TV Auctions Boating Equipment Discount Cigarettes Feng Shui Gifts for Men Gifts for Women Party Supplies Patriotic Gifts Superstores Wedding Favors Categories Art Beauty Business Cars Clothing Computers and Web Education Electronics Entertainment Finance Flowers Food and Kitchen Gifts Health and Wellness Hobbies Holidays Home and Family Hot Topics Jewelry Lawn and Garden Pets Saving Money Self Help Special Events Sports Toys and Games Travel Vision Home Page - Corporate Info - Contact Info. - List Your Website © 2004 Safe Shopping Network. All rights reserved. Privacy Statement - Terms of Use/Disclosure

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Aspen Country - Housewarming Gifts, Housewarming Gift Ideas for Home, Kitchen, Office, Garden Entrance Contents View Basket Shipping Checkout Contact Us F.A.Q.s About Us end rendering tab -- Welcome to Aspen Country Aspen Country Store specializes in distinctive home accessories, housewarming gifts, rustic garden decor, Feng Shui home decorations, affordable fine art sculptures and unique theme collectibles. Shop for that perfect housewarming gift, or browse our decorative home accents, kitchen ceramic gifts, welcome signs and garden housewarming gifts, theme home decorations, patriotic gifts, wall crosses, angel figurines and good luck elephant decorations. And, be sure to check out our other thoughtful gift ideas . Enjoy Aspen Country! God Bless America FREE SHIPPING On Orders Over $75 Click for details Search For Unique Gifts: Free Greeting Cards Free personalized online greetings from Aspen Country! Send Free Greeting Cards Add a Message to a Gift Order Browse Aspen Country Gifts Aspen Country Entrance Aspen Country Sampler Men's Home Decor & Gifts Nautical Home Decorations Decor & Gifts for Women Patio, Lawn, Garden Decor Home Decor Accessories Antique-Style Decorations Decorative Mirrors Country Clock Shop Feng Shui Oriental Decor Kitchen Decorations Country Candle Shop Angel Sculptures & Decor Religious Gifts & Statues American Old West African Heritage Decor Dolls, Miniatures, Musicals Toys, Chess Sets, Games Mythical Fantasty Theme Animal Wildlife Sculptures Elephant Statues & Decor Bird & Eagle Sculptures Human Statues, Figurines Designer Photo Frames Home Office Accessories Knives, Tool Sets, Totes Fine Jewelry Gifts Christmas Decorations New Knickknacks & Gifts New! Gift Certificates Aspen Country Site Map Thoughtful Housewarming Gifts: Inspirational House warming Gifts "Carved Stone" Wall Cross with Sculpted Rose This uniquely shaped, stone-finished wall cross is accented with a single rose stem colored in soft pastel hues. Suitable for both indoor and outdoor display. 7 1/2" x 1" x 12" high. Item:31021 (Regularly $10.95) SALE! $9.95 Cherubs Pouring Water Table Fountain Three cherubs hold lipped urns to create an aquatic cascade down into this magnificent fountain. Stone finish. River stones and pump included. UL Recognized. 12" x 12" x 14" high. Item:33571 (Regularly $79.95) SALE! $64.95 Metal Cross Design Wall Candle Holder The popular rusted metal finish augments a wall-hanging candle holder in an intricate cross design. 14 1/4" x 4 3/4" x 20 1/2" high. Item:31153 (Regularly $24.95) SALE! $21.95 The Last Supper Wall Plaque - Brass & Pewter Finish This excellent sculpted rendition of The Last Supper is cast in fine detail with a pewter and antique brass finish, and is enhanced by its own ornately carved frame. This decorative Last Supper plaque measures 16 1/2" x 3/4" x 10" high. Item:31738 (Regularly $24.95) SALE! $21.95 Shop Aspen Country Online! We aim to please our customers and we want you to have a pleasant online shopping experience. Our customer service is second to none and your credit card purchases are secure. Shop Aspen Country By Mail Order or Fax! Printable Order Form ©2005 Aspencountry.com All rights reserved. Number of Hits: - Home & Garden Housewarming Gift Ideas - Housewarming Gifts for Home, Garden, Office | Unique Decorative Housewarming Gifts for the New Kitchen | | Thoughtful House Warming Gift Ideas for the New Home | | Inspirational Housewarming Gift Ideas: Crosses, Angels, Religious Gifts | | Housewarming Gifts for the Office | Housewarming Gifts for Garden | | More Unique Housewarming Gifts & House Warming Gift Ideas | - Housewarming Gift Ideas for the New Home: Kitchen Gifts - Decorative House Warming Gifts & Kitchen Housewarming Gifts "God Bless America" Stars & Stripes Wreath A wreath to express your patriotic sentiments! Made of wood, it features a heart decorated with the Stars and Stripes and a "God Bless America" sign. This thoughtful housewarming gift is 16" x 2 3/4" x 16" high. Item:32345 (Regularly $19.95) SALE! $15.95 Chef Sculpture Holding Ceramic Cookie Jar A most unique kitchen accessory. This French chef presents a tureen in which to hold cookies or store your favorite herbs or spices while cooking. 6 1/2" x 8" x 12 1/2" high. The chef is resin and the jar is ceramic. A nice housewarming gift for the gourmet. Item:31230 (Regularly $29.95) SALE! $24.95 Perpetual Calendar - Painted Barn Scene on Wood A most charming perpetual calendar, this wood crafted item is painted with hand and also serves as a key holder. Wood. 10" wide x 17 3/4" high. Item:31181 (Regularly $19.95) SALE! $16.95 Country Cow Tea Set with Pitcher, Creamer, Cups Our favorite cow, Bessie, and her brood are ready to serve tea country style! 13-piece ceramic set includes cups, saucers, sugar bowl, creamer and teapot/pitcher. Ceramic dolomite. Teapot measures 8 1/2" x 5 5/8" x 8" high. Item:27336 (Regularly $44.95) SALE! $36.95 4-Piece Rooster Plate Display Set - Rooster Rack Hand-painted rooster motif plates complete with matching wire "rooster design" display wall rack. A perfect decoration for your country kitchen. Porcelain plates. 4-piece set. Rack measures 7" x 2" x 34 5/8" high. Item:31185 (Regularly $32.95) SALE! $25.95 Country Rooster Suncatcher - Capiz Shell The top of the morning is celebrated by this Capiz shell rooster, hand-painted and ready to catch the sun's rays. Perfect for that new country kitchen, this unique housewarming gift is 6 1/2" diameter. Item:31697 $7.95 Pig Chef Holding Chalkboard - "Chef's Special" This porcine chef holds a chalkboard on which you can present the menu for the day or a note to the family. A great kitchen decoration or housewarming gift. 5 3/4" x 5" x 16" high. Item:31529 (Regularly $29.95) SALE! $24.95 Click for more decorative Kitchen House Warming Gift Ideas . - Housewarming Gift Ideas for a New Home - Unique House Warming Gifts for the New House or Home Wood Photo Frame Cover Photo Album This heirloom-quality photo album, handcrafted from wood, will hold your most treasured memories. 50 pages, displaying up to 200 4" x 6" photos. 7 3/4" x 2 1/2" x 9 1/2" high. Item:33327 (Regularly $21.95) SALE! $17.95 African Animals Safari Chess Set Plan a "wild" strategy with this safari-inspired chess set featuring animals from the African veldt. Chess board measures: 15" x 15" x 1 3/4" thick. (Regularly $59.95) SALE! Item:32338 $44.95 Gold Plated Sun Ray Mirror - Decorative Wall Mirror A truly distinctive wall mirror! This 1960s retro-style mirror in its "sun ray" shape is gold-plated and quite ornately designed. 17" diameter. Item:31397 (Regularly $29.95) SALE! $23.95 Cobalt Blue Lily Vase with Silver Grape Motif Base Ornate cobalt blue lily glass vase with silver-plated stand, all accented by a winding grapevine. This unique vase set is two pieces. 12 3/4" high. Item:28513 (Regularly $29.95) SALE! $24.95 Animal Print Vase - Safari, Lion & Zebra Pattern An elegant patchwork pattern is captured on this classically shaped vase. A fine addition to your safari-theme collection or jungle motif decor. This decorative flower vase is 6 1/4" diameter x 9 1/2" tall. Item:30834 (Regularly $27.95) SALE! $22.95 Ceramic Painted Buffalo Southwestern Vase The colors of Southwestern deserts are combined with shadowy figures of buffaloes in this dramatic vase. Leather and feather trimmings. Painted by hand on ceramic. 9 1/2" diameter x 8 1/2" high. Item:33158 (Regularly $29.95) SALE! $24.95 Southwestern Wrought Iron Swirl Sconces - Pair Swirling and whirling with an unconventional harmony, this is one twisted, yet lovely, set of wrought iron wall candle holders! Pair. 6 7/8" x 5 1/4" x 9 7/8" high. Item:32402 (Regularly $19.95) SALE! $14.95 Wrought Iron Swirl Design Wall 5-Candle Holder You'll get dizzy trying to follow the twists and turns in this swirly, wrought iron candle holder! Better to just enjoy the lovely display it makes on your wall. Holds five 3" diameter candles. 21 3/4" wide. Item:32403 (Regularly $42.95) SALE! $33.95 Rusted Metal Moose Motif Wall Hooks / Coat Hooks Hang hats, coats, keys, and more on these moose-inspired wall hooks crafted in the rusted-metal technique. 14" x 1 7/8" x 10" high. Item:30333 (Regularly $12.95) SALE! $11.95 Click for more unique Housewarming Gift Ideas for the New Home . - Unique Housewarming Gifts for the New Home Office - House Warming Gift Ideas for Office & Coworkers Auguste Rodin's "The Thinker" Bookends Rodin's "Thinker" has been reproduced numerous times. Here, this famous statue is fashioned into a pair of bookends. Antique bronze finish and felt bottom. Set of two, each art reproduction bookend is 3 1/2" x 4 1/4" x 7 1/4" high. Item:32092 (Regularly $19.95) SALE! $17.95 Large American Flag Design Patriotic Elephant Statue Dressed in popular red, white and American flag design patchwork, this patriotic elephant is just waiting to be invited to your summer party or political function. 11" x 6" x 14" high. Item:31774 (Regularly $29.95) SALE! $24.95 Eagle with American Flags Patriotic Sculpture The bald eagle and the stars and stripes of Old Glory are our celebrated symbols of freedom and liberty. Porcelain. This distinctive patriotic sculpture is 9 1/2" x 6 1/8" x 12" high. Item:29156 (Regularly $49.95) SALE! $38.95 Fine Art Eagle Sculpture - Antique Brass Finish The power of the glorious eagle is illustrated in a solidly cast recreation of the noblest of birds. Overlaid with an antique finish, this patriotic sculpture makes a fine office or home decoration. 14" x 10 1/4" x 20" high. Item:29326 (Regularly $149.95) SALE! $109.95 Old West Pony Express Rider Sculpture A Pony Express cowboy and his horse come alive on this detailed fine art bronze sculpture, adding a true touch of the American Old West to your home or office. 10 1/2" x 4 3/4" x 9 1/2" high. Item:31048 (Regularly $39.95) SALE! $31.95 American Indian Sculpture - "End of the Trail" Yet another rendition of the classic Cherokee Nation "End of the Trail," this sculpture boasts detailed hand-painting and a detachable spear and feather. 9 3/4" x 4 1/2" x 9 3/4" high. Item:31058 (Regularly $39.95) SALE! $31.95 Patriotic Bald Eagle on American Flag Bookends A welcome addition to your Americana Collection. All the mighty symbols of freedom adorn these highly-detailed ceramic bookends. Pair. These USA patriotic bookends measure 5 1/8" x 4 1/8" x 5 7/8" high. Item:29193 (Regularly $23.95) SALE! $18.95 Click HERE for more Office Decorations & Office Warming Gift Ideas. - Unique Housewarming Gifts for the Garden - House Warming Gift Ideas for the Garden and Yard Lion Sculptures Pair - Garden Entry Lions In all their royal splendor, this pair of garden lion sculptures will make a great entrance statement for your new garden, patio, or driveway. Each lion sculpture is 16" x 8 1/2" x 12" high. Pair. FREE SHIPPING!* Item:31640 (Regularly $149.95) SALE! $119.95 Indoor Outdoor Garden Plaque - Night & Day Sun Moon Presenting the best of both worlds, the night and day, this celestial motif indoor-outdoor plaque will add interest to your new garden or home. Heavy durable resin. This sunny garden decoration is 11 1/2" diameter x 1" thick. Item:31826 (Regularly $12.95) SALE! $9.95 Tall Garden Fountain - Couple Under Umbrella This lovely fountain, with its acanthus and cabbage leaf design, is topped by a young couple seeking respite from a spring shower. A fine garden adornment. Pump included. 20" diameter x 42" high. Item:32001 (Regularly $249.95) SALE! $174.95 White Wooden Gazebo Hanging Bird Feeder This gazebo style bird feeder, painted with its own white picket fence and foliage, is a lovely place to lunch. Wood. A nice gift idea for the new couple's first house. 6" x 6" x 9 1/4" high. Item:30209 (Regularly $17.95) SALE! $14.95 "Love Shack" Birdhouse with Heart Shape Entrance A great place for feathered friends to bill and coo ... the "Love Shack" birdhouse. Rustic wood construction will blend nicely with the new garden. A nice housewarming gift idea for newlyweds. This decorative birdhouse measures 8" x 6 3/8" x 8" high. Item:29634 (Regularly $12.95) SALE! $10.95 Click for more Garden-Theme Housewarming Gift ideas . Back to the top of this page More Unique Affordable Housewarming Gifts | Patriotic Decorations | Celestial Motif Sun Moon Stars Gifts | | African Safari Motif, Leopard Print, Jungle-Theme | Nautical | | Feng Shui Housewarming Gifts | Angel Theme Gifts | Office Gifts | | Garden Decorations | Kitchen Gifts, Ceramics, Clocks, Roosters | | Monkey Decor & Gifts | Elephant Home Gifts | Wall Crosses | | Decorative Southwestern Gifts & Western Home Accessories | More Thoughtful Gift Ideas | Gift Ideas for Men | Gifts for Women | Get Well Gifts | | New Baby Gifts, Baptism Gifts | Unique Gifts for Children | | Gifts for Tweens & Teenagers | Grandparent Gift Ideas | | Gifts for Teachers & Students | Housewarming Gift Ideas | | Garden Gifts | Anniversary Gifts | Gifts That Say I Love You | | Golfer Gifts | Hunter Gifts | Fisherman Fishing Theme Gifts | | Gifts Under $10 | Gifts Under $25 | Gifts Under $50 | | Aspen Country Entrance | Aspen Country Sampler | Thank you for shopping at Aspencountry.com! 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Housewarming Gift Baskets - designityourselfgiftbaskets.com Custom Gift Baskets Online. Unique Gift Baskets. Gift Ideas, Corporate Gifts, Gifts for Her, Gifts for Him. Flowers, Fruit Gift Baskets, Gift Baskets Houston Search Our Site: Home | Order Tracking | Contact Us Create Your Own Custom Gift Basket! Design Your Express Gift Basket! Any Occasion Gifts Birthday Gift Baskets Chocolate Lovers Gifts Cocoa Pete's Chocolates Coffee Lovers Gifts Congratulations Gifts Flowers & Bouquets Food Gift Baskets Fresh Fruit Gift Baskets Get Well Gift Baskets Gifts for Her Gifts for Him Gift Towers Golf Enthusiast Gifts Gourmet Gift Baskets Housewarming Gifts Italian Lovers Gifts New Baby Gift Baskets Retirement Gift Baskets Spa & Pamper Gifts Sympathy Gift Baskets Thank You Gift Baskets Taste of Texas Gifts Wedding / Anniversary Wine Gift Baskets Houston Gift Deliveries Specials Best Sellers New Items Gift Basket Ideas Corporate Gifts Custom Gift Baskets Gift Certificates About Our Baskets About Our Stuffers Affiliate Program Catalog Requests Contact Us Customer Accounts FAQs Join Our Mailing List Shipping Information Store Policies Privacy Policy Terms of Use OUR APOLOGIES. As we are located in the southern part of Houston, Texas - just outside of Galveston - we are currently closed to allow our employees and their families to prepare and evacuate for Hurricane Rita. God willing, we will reopen again next week (sometime after 9/26). 2002 - 2005 Design It Yourself Gift Baskets LLC, Houston, Texas. All Rights Reserved. 100% Secure Shopping! We accept all major credit cards. Design It Yourself Gift Basket Themes: Gourmet Baskets | Coffee Lovers | Taste of Texas | Italian Lovers | Chocolate Lovers | Wine Enthusiasts Spa & Pamper | Golf Enthusiasts | New Baby Home | Shipping Information | Shopping Cart | Checkout Contact Us | Mail List Store Policies | Terms of Use | Privacy Statement Gifts Directory & Link Exchange Site Design By: All The Rage Web Design Studios

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Gift Hub Gift Hub Blogging Philanthropy About Giving Blogs Charity Governance Emerging Practitioners in Philanthropy Friends of the Commons PlaNetwork Journal Vermont Nonprofit CommunIT Philanthropy, Weblogs, and Democracy Wired Community Advance Sustainability Julie Evans Ted Ernst Indigo VT Non-Profit Community Lisa Tracy Lucy Berholz Lenore Ealey Chris Corrigan Info-Commons Philip Cubeta The Happy Tutor Mad Monk ACTA The Giving Blog Social Jedi Supporting Advancement The Philanthropic Enterprise Gang Blog Phil Anthropoid Wealth Bondage: Philanthropy Archives Philanthropy Beat Council on Foundations Emerging Issues: Philanthropy Jane King Foster Freiss Resources Acumen Fund Advance Sustainability American Institute of Philanthropy - Charity Watchdog Helping Donors Make Informed Giving Decisions Association of Small Foundations Blog of Social Wave Communities Project Blueprint Research and Design for Philanthropy: What's New Capital Missions Company -- Networking Socially Responsible Investors Catalogue For Philanthropy Center on Wealth and Philanthropy - Boston College Charity Governance Civic Reflection CivicSpace Labs Collect money for group purchasing, fundraising. — Fundable Community Development Venture Capital Association Community-Wealth.org: Wealth-Building Strategies for America's Communities Conceptual Guerilla's Strategy and Tactics Democracy in Action - Software tools for organizers Dialogues on Civic Philanthropy: Perfecting Our Grants Disinfopedia Emerging Practitioners in Philanthropy Evolve Foundation FASTEN - Faith and Service Technical Education Network Fetzer Institute Fourth Sector Network Friends of the Commons GivingGlobal Global Giving GovBenefits GreenMoney Journal Groundspring.org Home - GlobalGiving Hudson Institute Idealist.org Independent Media Center Miles V Smith Philanthropic Advising MobileActive | Cell Phones for Civic Engagement Movement Strategy Movement Strategy Center National Center for Family Philanthropy Net Impact Ocean Foundation PACE - PHILANTHROPY FOR ACTIVE CIVIC ENGAGEMENT Participatory Culture Foundation Partnerships Online PlaNetwork Journal Rockwood Leadership Program Social Edge Stanford Social Innovation Review The Future Of Philanthropy The Interra Project The small Change News Network Tides Underdog Ventures Wired Community WorldChanging: Another World Is Here Worth Living civiblog.org - global community The World We Want Community-Wealth.Com Who owns a community's or a nation's wealth? How can the benefits of an ownership society be spread around for the greater good? Community-Wealth provides the web’s most comprehensive and up-to-date information resource on state-of-the-art strategies for democratic, community-based economic development. Community Development Corporations, Community Development Financial Institutions, Employee Stock Option Plans, Community Land Trusts, Co-Ops, Social Enterprise, and Program Related Investments are among the topic areas. A great resource for those, across the political spectrum, who are interested in using market models for producing sustainable and positive social results. September 12, 2005 in Resources | Permalink | Comments (0) | TrackBack (0) Foundations and Government: Who is Responsible for Social Progrms? Philanthropoid , " Is it the proper role of foundations to plug the gaps created by retreating public funds?" Assume they do fill the gaps in the safety net, what programs must then be defunded by the tapped out foundations? Advocacy for social change? You can hear Bill Schambra chortling. Let the bleeding hearts fund the losers, while the wealthy bear it away. Continue reading "Foundations and Government: Who is Responsible for Social Progrms?" » September 09, 2005 | Permalink | Comments (0) | TrackBack (0) Mennonite Disaster Service A knowledgeable friend suggests Mennonite Disaster Service as a credible provider of relief to the very poor in disater areas. September 01, 2005 | Permalink | Comments (0) | TrackBack (1) Writerly Do you find yourself collaborating on documents long distance? Grassroots organizations might find this online document collaboration tool worth a look. September 01, 2005 | Permalink | Comments (0) | TrackBack (0) Websites for Coordinating Disaster Relief? A reader writes, I was curious if you have come across any websites that facilitate collaboration for disaster recoveries. For example, are there places that allow local recovery efforts to post their needs (ie: lights, cranes, machinery, tools) that corporations could respond to. The idea is similar to donorschoose.org but is focused more focused on needs that only businesses could meet. Have you come across anything like this in your work? Does any reader have a site that would provide such collaboration between those in need and those providing disaster relief? August 30, 2005 in Resources | Permalink | Comments (7) | TrackBack (0) Blogger Conference Call on Estate Tax From OMB Watch What: Blogger Conference Call on Estate Tax When: Wednesday, August 31, from 2:00 - 3:00 pm EST Where: By Phone (Dial-in at 1.800.820.4690; passcode: 2022348494) - RSVP to blewis@ombwatch.org August 30, 2005 | Permalink | Comments (0) | TrackBack (0) Informed Giving Great post by Phil Anthropoid on the great wealth transfer boom and how philanthropy might capture a larger piece. How might advisors, donors, and nonprofits collaborate more effectively to that end? My sense, having worked towards it with some wonderful people, including Phil Anthropoid himself, The Philanthropic Initiative , Lenore Ealy , and Tracy Gary , is that we, collectively as a a nation, have many "stereotypes" and old habits to break if we are to meet as allies and fellow citizens to advance philanthropy and our communities. Values-based planning is a step in the right direction, though values are what cultural wars are made of. Raising awareness, as through Leave a Legacy via National Committee on Planned Giving is a piece. Encouraging all people to have a will is a piece. But perhaps the most important is to find the poetry, the pathos, the energy and the vision - what Tracy Gary calls the "inspiration" - that can lift the process of planning beyond the financial to the ethical, aesthetic, civic and spiritual. People are hungry for a life of more than production and consumption. The market feeds us but not our hungry hearts. So many of us feel that, rich or poor, liberally educated, or fundamentalist. It does not matter. We all raise families, live in communities, and hunger for a life and legacy that speaks well of us, invigorates our children, and leaves or passes on what we most love. Beyond the money is huge well spring of volunteer effort and pent up desire to find a means of engaging our world's many challenges. Maybe as we reach out to one another in the blogosphere, and in the real world settings, we can create that hub or web of relationships that enable each of us to give of her or his best. Philanthropoid - thank you for bringing the subject into focus. August 30, 2005 in Advisor's Role | Permalink | Comments (0) | TrackBack (0) Philanthropy Blogs Noted at Council on Foundations Natalie Ambrose at Emerging Issues in Philanthropy has just posted a great overview of philanthropy blogs. She has "outed" me as the author of Philanthropoid's blog . Actually, it is an honor I don't deserve. The real Philanthropoid is far better informed than I about giving, and a far better writer. Great to see Council on Foundations , through Emerging Issues, is now following the giving blogs. I am somewhat surprised that Wealth Bondage made the list, but I suppose Dumpster Dwellers can talk among themselves about Philanthropy if they wish. It is a free country. And after all, Candidia's Rooster Foundation, Crowing in the New American Dawn, is a respected member of COF as is Tigg Montague , Senior Wealth Bondage Fellow, representing the Heritage of Wealth Bondage Foundation, a Think Tank devoted to Excellence and Human Flourishing among the Natural Aristocracy. August 27, 2005 in Philanthropy Folks | Permalink | Comments (2) | TrackBack (2) Blogging Philanthropy - Why the Masquerade? A year ago I was interviewed by The Chronicle of Philanthropy on the theme of "where are all the philanthropy blogs?" Today the scene is far more interesting, as evidenced by the growing list of giving blogs listed on our left hand side bar. Now, here is a good question for future articles: "Why are so many of the most outspoken and interesting philanthropy blogs (gifthub excepted) posted beneath a mask? Iconoclasm and philanthropy, or even humor and philanthropy, seem not to go together very well. There is something about big money that brings out the Golden Calf worshipper even in Moses. I mean what is one Commandment more or less? Everything is negotiable. What blogs provide is a back channel in which the pomposity and hypocrisy, so much of the hackery and flakery, of so much philanthropy talk can be exposed, satirized, and sent up. Solemn or ingratiating is not the right tone for discussing the role of money, whether in business, government or philanthropy, in setting our country's course . Money is smart and has learned in our time how to filter its agenda through strategic giving for hopelessly partisan ends . Who will discuss or expose this, except an insider under an alias ? Far easier to put ideologues in charge of philanthropic associations, treat them with the respect due their high office, and carry on as usual - as a Fool among Knaves. Rageboy , one the first bloggers and still one of the most vehement used to talk about "ripping the fucking lid off" corporate discourse, which talks to us, not with us, as if we were dunces who admired their flakery and hype. Maybe the time has come to rip the lid off strategic philanthropy ? If so, probably best to do it under an assumed name - since giving is an unforgiving field, and what goes around comes around. Omerta! my friends. We are all one big Family. Thinking of Publius and the masked pamphleteers among our Founding Fathers, what begins with carnival, ends with revolution and democracy. After awhile the mask slips and we appear in the public square, not as consumers or servants of wealth and power, but as citizens speaking freely in our own new found voices. Blogging will revolutionize philanthropy in that way, by restoring its accountability to ordinary citizens - the public in public good. The public philanthropy serves. August 27, 2005 in Philanthropy Folks | Permalink | Comments (2) | TrackBack (2) Ads and Acknowledgements I have added ads to see how they work. The revenue will offset the cost of the site. Any net revenue will go to charity. I have also acknowledged my debt to Candidia Cruikshanks and the good people at Wealth Bondage for their tireless efforts on behalf of a better world according to money. Links to the most recent 10 posts are now displayed on the right hand sidebar. My hope is to improve communication between those in Wealth Bondage and the world of philanthropy. We have The Bradley Center for Philanthropy and Civic Renewal at Hudson leading the way for humankind. And we have the Philanthropy Round Table facilitating giving within the enlightened worldview of wealthy business people. But, in my estimation, the best role model for Stragegic Philanthropy on behalf of the interests of wealthy people (and therefore the world at large) remains Candidia Cruikshanks. Her social venture, Wealth Bondage, is both self sustaining and self serving in a major way. I may be biased, though, since Candidia sometimes throws me a bone from her table. So, when Candidia asked for a little recognition on Gifthub, I was happy to sit up and beg, rollover, fetch, and lick her boots. You would do the same in my position. Who are we kidding. Giving is all about getting ahead. It is what makes the world go round. August 20, 2005 in Geeting ahead in giving | Permalink | Comments (7) | TrackBack (1) Allianz Study of "Legacies" Fascinating fact sheets on what the Boomers mean by "legacy," via the Council on Foundations Blog . August 19, 2005 in Values and Planning | Permalink | Comments (0) | TrackBack (0) Phil Anthropoid on "Pewgate" Philanthropoid patiently dissects Bill Schambra's ebullient polemic against Pew for its work on campaign finance reform. At issue is Wealth Bondage , whether the rich can purchase democracy, and whether their hired hands in the Think Tanks will be able to intimidate those funders like Pew who stand up for ordinary voters. Schambra himself is all in favor of grassroots giving , as long as the poor give to each other, and the tax cuts keep on coming for the rich so they have the extra cash to buy the next election. so they can get the next tax break, to buy the next election with propaganda made to order by hired hacks. The culture wars are now being fought on the ground of philanthropy . The right sure does stay on message . Who put the hit out on Pew? And what does it pay ? Bradley Foundation's name sure keeps popping up . And why not? Shouldn't both sides be able to fund their views, and encourage their allies and proxies? Throwing money around to influence politics is free speech after all. And on that basis, the rich, not just Pew and Bradley Foundations, are certainly being heard. I hope through blogs those like Phil Anthropoid who think without being paid to follow a party line will finally be heard. We need real free speech, not just the boughten, think tank, kind. Continue reading "Phil Anthropoid on "Pewgate"" » August 17, 2005 in Philanthropy Folks | Permalink | Comments (0) | TrackBack (0) Phil Anthropoid Excellent news for all who are interested in philanthropy. We now have a knowlegeable, witty, and good humored insider who is putting his thoughts on line. Mr. Phil Anthropoid is one I will be reading carefully to see just how much he is willing to share. He is the first philanthropy blogger, other than the scurrilous crew at W*eatlh B*ondage who is willing to take an irreverent but kindly poke that the dignified world of upscale giving. Two places you don't laugh: During religious observances and in conversation about philanthropy. Money, or the chance of extracting some from the wealthy, makes us all as pious as heirs around a deathbed. Mr. Anthropoid has a jaunty way about him that spells trouble for the established decorum. August 10, 2005 in Philanthropy Folks | Permalink | Comments (2) | TrackBack (0) Philanthropic Enterprise Blog Congrats to Lenore Ealy on her new Philanthropic Enterprise Gang Blog . She shows great courage taking on the Happy Tutor in one of her initial posts . As a mild mannered honest broker, I can see merit on both sides, and will move out of the way as quickly as possible. This is not your Dick Minim style philanthropic conversation any more. It is all about wealth, power, and politics - one person promoting the ideology of Wealth Bondage , the other, subverting it. (But which is which you ask? Take AP English and report back.) August 06, 2005 in Tooterisms | Permalink | Comments (5) | TrackBack (0) Mobile Active Org Via email from Marty Kearns, of Green Media Toolshed , Oh did you see 26 million people use cell phones to engage in Live8? www.mobileactive.org is going to be huge! July 08, 2005 in Resources | Permalink | Comments (0) | TrackBack (0) Changemakers, Troublemakers, Courtiers and Clowns (Below is an open letter to Tracy Gary , who asked how, beyond my dismal professional bio , she should introducing me to her progressive funder friends.) Dear Tracy, Yup, been thinking because you asked, about how I see myself beyond my corporate self. The answer is not "financial advisor," nor "trusted advisor," but teacher in a certain very specific tradition. Education comes from "educere" to lead out. Socrates saying that he was (incongruously) the "midwife" to his interlocutors, helping them (male though all were) give birth to what is already within them, latent. Also, as model (in humility) I follow the Trickster Jesus of the Gospels. And also, Diogenes, the naked man in the barrel who accosted the wealthy of his day, including Alexander the Great, and helped them, as would a Zen monk, to awaken, often by setting them paradoxes, or rousing them to fury just short of violence. I do not believe any more than you do that philanthropy will save democracy. It cannot, obviously. The rich are blessed in their own way, but the truly gifted/accursed are the artists, the poets, the prophets, the holy fools. That is the role to which I most deeply aspire, or better yet, am most deeply stuck with. So, I play the fool and the courtier both. But the fool is for keeps. The courtier "financial services professional" is an IQ Test for the client, my various bosses, and colleagues. Most flunk. Diogenes naked in the streets with his lantern in broad daylight, seeking the honest wealth holder, the honest power broker, a "trusted advisor." That is me. The Trickster who teaches by getting the other off balance. Beware. Of course, I do know sprezzatura , the style you suggested some well bred donors expect. (You know it is from Castiglione's Book of the Courtier ? A handbook on how to prosper at Court among the knaves?) I will be as gracious and deferential with your friends as would any courtier to Queen or King. But you asked for an account of who I am. That is it: Troublemaker, as Peter Karoff once said to me. Troublemaker for democracy, maybe not unlike you and your cousin George Pillsbury when you were then as I am now, just a beginner. Haymarket - wasn't that a labor riot ? As an ex-college professor, let alone a financial services trainer, I am reconciled to misreading. Even at Yale many a future ruler of the universe could not follow an agile writer. So, instead of being hard to read, I am very easy. As easy as a billboard or a children's sock puppet. Unless you understand me. At which point I am nothing but trouble. In me as in a raven is the grapeseed. Shat out, it grows to the intransigent vine of Dionysus and democracy. The red wine of the grape, spilled from the Cross, drunk as blood from a chalice - believe me, I meditate on that, as a good lapsed Catholic with a humane education. I have about as much choice in this as does a man or woman in being gay. I can be in or out as one called to foolishness in the public square, but I can't change, only be broken. With you, and through your example, I am finding the courage to be my strange self, Harlequin in patches, "a Socrates gone mad," as Diogenes said. Philanthropy is teaching, but the payoff is activism. For me that means the liberal arts, the arts of freedom, not a passive thing to watch and admire, but to imitate, among the Pharisees, in the public square. What stands a chance of saving us is someone like Martin Luther Kind or Vaclav Havel. And people like that are not waiting around for permission or a grant. Some of us aren't even waiting for real artists. We just shit out what we can and pray that it contains here and there a fertile seed amidst the dung. You know all this. Or are the carrier of it. It is not a blessing, but a calling. And the call is not to peace of mind. The reason you can't shake my support is that I was going where you are going long before we met. You are an optimist by temperament; I consider that wisdom and caritas come with "brokenness and surrender." You and your cousin George have learned moderation in maturity. I have been driven half mad. We inherit a tradition, and we pass it on. It no more cares whether we live or die than do our genes. We are the carriers, the dead husk; the living germ courses through us. We pass it on as we received it, as a gift, the dangerous gift of knowledge, the apple Eve gave Adam. We spit the seed from our mouth. Hence the orchard. The garden run always to weeds. We live among snakes. And the fool should be as wise as the serpent. Extinct? Not yet. Nor Born Again, but Rapture Ready. Be well! Phil July 06, 2005 in Tooterisms | Permalink | Comments (6) | TrackBack (2) Omidyar on Carpe Diem Philanthropy Just ran across this very interesting article, from BusinessWeek Online, in 2004, by Pierre Omidyar on philanthropy in the internet age. Not only does he want to give now, rather than "leave a legacy" at death - 50 or so years from now - but he also sees giving as happening within a community of self-actualizing individuals, in which each and every person is a giver. He also sees giving as a kind of investment in a social capital network (as was EBay) that grows in value as it scales (as did EBay, or the telephone, or the English language), and that pays back in real dollars (as did EBay). The role of big givers, or social investors, is to raise up and equip the smaller givers, so they too can discover their own power to do good in the world. This is a profoundly American democractic vision, fusing freedom of speech and assembly, with entrepreneurial zeal, and Emersonian optimism. You can join the Omidyar community, or call it a renewal of the great American experiment, at http://www.Omidyar.net/home. Many of the people who attended the Open Space Giving Conference a year ago in Chicago are members. And many of them are getting together again in Chicago (as I am) with new friends from Omidyar July 29-31 . I have been a member of Omidyar.net since, virtually, the inception and have been staggered to see Pierre and Pam joining in the day to day conversations, not as conveners or owners of the site, but as fellow seekers and citizens. They are the least patronizing of patrons, the least selfish of owners. You could call them hosts, maybe, or cordial role models. They also learn fast and don't mind principled disagreement, in fact they seem to thrive on it. July 06, 2005 in Case Studies in Giving | Permalink | Comments (0) | TrackBack (0) Dialogues On Civic Philanthropy Great papers from diverse and distinguished sources on the legitimacy, effectiveness, regulation, and accountability of foundation philanthropy. Comes with an open discussion board. What makes the relatively unregulated exercise of economic, intellectual and political power through "philanthropy" legitimate in a market/democratic culture? Can givers (and the stingy) choose their own moral framework, as they might an automobile, nose job, or Halloween Costume? What are the obligations of wealth in a just society? The papers here raise those issues, in the bland style of successful, well-socialized, intellectuals and functionaries. The same questions raised from the scaffold upon which sits a pillory would be far more interesting to me, as having an outside chance of breaking the polite smile that seems always to accompany discussions of philanthropy. What is human speech for, if not satire? The rich can choose their own ethical systems, as can we who toss the tomato from the crowd. Hudson's site is open to riffraff (the demos) at least for now. Mind your manners! You are in the company of your betters. Do not be surprised if the discussion of legitimacy and accountability remains inconclusive. July 02, 2005 | Permalink | Comments (0) | TrackBack (0) Gifthub as More than Conversation The original hope behind Gifthub is still alive and I would welcome comments, if this note finds interested parties. Assume estate tax is repealed or greatly reduced. Imagine a world where the rich get vastly richer and pass their wealth on unhindered in a new (at best) aristocracy. Imagine government programs cut back, and chances for advancement for working people and poor people reduced except for those who have an aptitude for going along to get along with the ideology of those who have "made it." Imagine philanthropy as both the offset to such a world, and also its adornment or ornament. I would like to imagine a "hub" where wealthy people of good will, advisors to wealth, and talented people from all walks of life can meet as in some ways equals - as citizens. We would meet to advance shared ideals, including the ideals of open society, pluralism, caritas, justice, and passionate disagreement within an atmosphere of mutual respect. I believe there is a "business plan" or social venture plan that might support or undergird such a hub. Advisors want clients. Donors need advisors. All require education, tools, and processes that enable them to work together more effectively for shared ends. All today hide out talking mostly to others in the same professional or sociological silo. Major donors do not attend the conferences of professionals. Professionals are conspicuously uninvited to donor forums. Either group talks about the other in stereotypes. That is vastly dysfunctional for the givers, advisors, and the talented people who might volunteer. With my friend and hero, Tracy Gary , I am mooting about ways we could make this hub come into being as a nonprofit enterprise or association. She has uptake from donor friends. I have some from advisors. If anyone has thoughts, I would welcome comments or emails. Beyond that, onwards! By the way, I recognize the "liberal" slant of my remarks, and acknolwedge a rooting interest in progressive causes. But liberalism to me means risking my views in open contest with those to disagree. Therefore, the hub has, or should have, spokes into conservative, libertarian, and religious networks. The point of open society is precisely that it is inclusive. Someone like Lenore Ealy , for example, or Bill Schambra , or Amy Kass , who are associated with conservative viewpoints would be considered valued colleagues if their networks were enlisted. The point is not to agree on ideology but to second one another's practical efforts for a common good. I have known many compassionate conservatives, as well as many Evangelicals, whose passionate and self-sacrificing efforts for others set a high example. A true Gifthub would network the best together, and welcome the war of ideas, within a shared regard for one another and for those who are less fortunate. July 02, 2005 in About Gifthub | Permalink | Comments (6) | TrackBack (0) Supporting Advancement Supporting Advancement weblog. Slowly, slowly the fundraising community seems to be getting online to share ideas and best practices. I hope over time that the conversation of philanthropy draws us together across our many specializations, professional affiliations, and "silos" so that we see ourselves, along with donors and volunteers, as fellow citizens engaged in a great wave of giving of which our specialized efforts, and institutional affiliations are just one tiny part. Can we begin to see ourselves as making common cause, across our institutions and - for want of a better term - jobs? June 29, 2005 in Planned Giving | Permalink | Comments (0) | TrackBack (0) Recent Comments Phil on Websites for Coordinating Disaster Relief? Lucy Bernholz on Websites for Coordinating Disaster Relief? Reyna Feighner on Websites for Coordinating Disaster Relief? phil cubeta on Websites for Coordinating Disaster Relief? Rusty Stahl on Websites for Coordinating Disaster Relief? Phil on Websites for Coordinating Disaster Relief? Chris Corrigan on Websites for Coordinating Disaster Relief? Phil on Blogging Philanthropy - Why the Masquerade? Phil Anthropoid on Blogging Philanthropy - Why the Masquerade? Phil on Philanthropy Blogs Noted at Council on Foundations Recent Posts Community-Wealth.Com Foundations and Government: Who is Responsible for Social Progrms? Mennonite Disaster Service Writerly Websites for Coordinating Disaster Relief? Blogger Conference Call on Estate Tax Informed Giving Philanthropy Blogs Noted at Council on Foundations Blogging Philanthropy - Why the Masquerade? Ads and Acknowledgements Categories About Gifthub Advisor's Role Case Studies in Giving Charitable Tools Funding for? Geeting ahead in giving Philanthropy Folks Planned Giving Readings Resources Tooterisms Values and Planning Wise Philanthropy A Public Service of Wealth Bondage Archives September 2005 August 2005 July 2005 June 2005 May 2005 April 2005 March 2005 February 2005 January 2005 December 2004 Subscribe to this blog's feed

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Estate and Gift Taxes Home | Accessibility | Tax Stats | About IRS | Careers | FOIA | The Newsroom | Site Map | Español | Help Search for... within: IRS Site Forms & Publications Advanced Search Tips for successful searching Home Businesses Charities & Non-Profits Corporations International Businesses Partnerships Small Bus/Self-Employed Farmers Industries/Professions International Taxpayers Small Business Workshop Small Business Products Online Classroom Partners & Stakeholders Join Mailing List State Links Electronic Services More Topics . . Compliance & Enforcement Contact My Local Office e-file Forms and Publications Frequently Asked Questions Taxpayer Advocate Where To File Estate and Gift Taxes If you give someone money or property during your life, you may be subject to federal gift tax. The money and property you own when you die (your estate) may be subject to federal estate tax. The purpose of this web page is to give you a general understanding of when these taxes apply and when they do not. It explains how much money or property you can give away during your lifetime or leave to your heirs at your death before any tax will be owed. News and Events: Federal Transfer Certificates (International) Estate and Gift has received many questions about Federal Transfer Certificates (regarding international issues). For instructions about obtaining transfer certificates, contact: I.R.S. Estate Tax Group 1114 International Programs SBSE; SE:S:SP:IN:T1 1111 Constitution Ave., N.W.; LE-4435 Washington, DC 20224. For questions about transfer certificates or about the estate and gift taxation of nonresidents of the United States, use (202) 874-1660. For all other estate and gift taxation questions, use (800) 829-1040. The annual exclusion for gifts made in 2004 and 2005 will remain at $11,000. Form 706 for dates of death occurring in 2004 is now available. The instructions (which include rate schedules) may be found at the "Forms and Publications" link, below. There are few significant changes to Form 706 from the 2002 version. The one change that will impact all filers is the reduction in the allowable State Death Tax Credit to 50% of the amount computed under IRC §2011(b). Note : The credit is repealed for decedents dying in 2005 and later years. NOTE regarding Extensions of Time to File/Pay U.S. Estate Tax (Form 4768, Forms and Publications link, below). Some errors are being made regarding completion and filing of this form. Be sure to file the second page and to fill in the decedent's name and social security number. Important information for Form 709/709A: Time for filing clarification : Page 4 of the instructions for Form 709 states (Under When to File ) that "...you must file the 2003 Form 709 on or after January 1...). It may not be clear, but this means that returns should not be filed until January 1 through the due date of the year following the year in which the gift is made. In other words, any gifts made in 2004 will not be due (and cannot be processed) until after December 31, 2004. Individuals who make certain qualifying gifts are required to file Form 709, United States Gift Tax Return. The 2003 version and instructions are now available at the "Forms and Publications" link, below. Notice - Form 709-A is Now Obsolete. Form 709-A, United States Short Form Gift Tax Return, is now obsolete and should not be filed. All gift tax returns must now be filed using Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return . -- 21-OCT-2003. In other news: Form 709 has been modified for the 2004 filing season (for gifts made in 2003). Click "Forms and Publications" below for the new form and instructions (which includes the rate schedule). If you are filing a request for an extension of time to file an estate or gift tax return, remember that the request must go to the Cincinnati Service Center (see the address, below), even if you file your income or other tax returns elsewhere. Links Introduction Estate Tax Gift Tax 2002 Tax Changes Frequently Asked Questions Forms and Publications Related Links Where to File and Contact Information Disaster Assistance Links FEMA (Federal Emergency Management Agency) SBA (Small Business Administration) Estate and Gift Taxes Introduction No Tax Owed Most gifts are not subject to the gift tax and most estates are not subject to the estate tax. (Only about 2% of all estates are subject to the estate tax). For example, there is usually no tax if you make a gift to your spouse or a qualified charity or if your estate goes to your spouse or qualified charity at your death. If you make a gift to someone else, the gift tax does not apply until the value of the gifts you give that person is more than the annual exclusion for the year. Even if tax applies to your gifts or your estate, it may be eliminated by the Unified Credit , refer to Publication 950 , Introduction to Estate and Gift Taxes. No Return Needed Generally, you do not need to file a gift tax return unless you give someone, other than your spouse, money or property worth more than the annual exclusion ($11,000 in 2002, 2003, 2004 and 2005) for that year. Although a return may be required, no actual gift tax will become payable until the cumulative lifetime taxable gifts exceed the applicable exclusion amount. The donor is primarily responsible for the payment of the Gift Tax. An estate tax return generally will not be needed unless the estate is worth more than the applicable exclusion amount ($1,000,000 for 2002) for the year of death. This amount is shown in the section under Unified Credit . To reemphasize: Most relatively simple estates (cash, publicly traded securities, small amounts of other, easily valued assets and no special deductions or elections or jointly held property) with a total value under $1,000,000 and a date of death in 2002 or 2003 and $1,500,000 and a date of death in 2004 or 2005 do not require the filing of an estate tax return. No Tax on the Person Receiving your Gift or Estate The person who receives your gift or your estate generally will not have to pay any gift tax or estate tax because of it. In addition, that person will not have to pay income tax on the value of the gift or inheritance received. NOTE: There are some technical applications for "Income in Respect of Decedent" under §691 that will have to be considered for income earned but not otherwise taxed prior to the date of death. No Income Tax Deduction Making a gift or leaving your estate to your heirs does not ordinarily affect your federal income tax. You cannot deduct the value of gifts you make (other than gifts that are deductible charitable contributions). If you are not sure whether the gift tax or the estate tax applies to your situation, refer to Publication 950 , Introduction to Estate and Gift Taxes. Unified Credit A credit is an amount that eliminates or reduces tax. The unified credit applies to both the gift tax and the estate tax. You must subtract the unified credit from any gift tax that you owe. Any unified credit you use against your gift tax in one year reduces the amount of credit that you can use against your gift tax in a later year. The total amount used against your gift tax reduces the credit available to use against your estate tax. In 2001, the unified credit was $220,550, which eliminated taxes on a total of $675,000 (applicable exclusion amount) of taxable gifts and taxable estate. These amounts were increased for gifts made, and for estates of decedents dying, after 2001. The following shows the unified credit and the applicable exclusion amount for the calendar year in which a gift is made or a decedent dies. For Gift Tax Purposes in years 2002 and 2003 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2002 and 2003 the Unified Credit is $345,800 and the Applicable Exclusion Amount is $1,000,000. For Gift Tax Purposes in years 2004 and 2005 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2004 and 2005 the Unified Credit is $555,800 and the Applicable Exclusion Amount is $1,500,000. For Gift Tax Purposes in years 2006, 2007 and 2008 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2006, 2007 and 2008 the Unified Credit is $780,800 and the Applicable Exclusion Amount is $2,000,000. For Gift Tax Purposes in year 2009 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in year 2009 the Unified Credit is $1,455,800 and the Applicable Exclusion Amount is $3,500,000. Estate Tax Estate tax may apply to your taxable estate at your death. Your taxable estate is your gross estate less allowable deductions. Gross Estate Your gross estate includes the value of all property in which you had an interest at the time of death. Your gross estate also will include the following. Life insurance proceeds payable to your estate or, if you owned the policy, to your heirs. The value of certain annuities payable to your estate or your heirs. The value of certain property you transferred within 3 years before your death. Trusts or other interests established by you or others in which you have certain powers. Taxable Estate The allowable deductions used in determining your taxable estate include: 1) Funeral expenses paid out of your estate, 2) Debts you owed at the time of death, and 3) The marital deduction (generally, the value of the property that passes from your estate to your surviving spouse). For additional information, refer to Instructions for Form 706 . Gift Tax The gift tax applies to the transfer by gift of any property. You make a gift if you give property (including money), or the use of or income from property, without expecting to receive something of at least equal value in return. If you sell something at less than its full value or if you make an interest-free or reduced interest loan, you may be making a gift. The general rule is that any gift is a taxable gift. However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts. Gifts that are not more than the annual exclusion for the calendar year. Tuition or medical expenses you pay for someone (the educational and medical exclusions). Gifts to your spouse. Gifts to a political organization for its use. Gifts to qualified charities (a deduction is available for these amounts). Annual Exclusion A separate annual exclusion applies to each person to whom you make a gift. For 2002, 2003, 2004 and 2005, the annual exclusion is $11,000. Therefore, you generally can give up to $11,000 each to any number of people in 2002, 2003, 2004 and 2005 and none of the gifts will be taxable. If you are married, both you and your spouse can separately give up to $11,000 to the same person in 2002, 2003, 2004 or 2005 without making a taxable gift. If one of you gives more than $11,000 to a person in any one of these years, refer to gift splitting in Publication 950 , Introduction to Estate and Gift Taxes. Gifts to individuals are not deductible on the donor's income tax returns. Related Links Legal Information Institute Thomas.gov (Legislative Information Site) Where to File and Contact Information Use the below mailing address for all tax forms filed at the Cincinnati Service Center including Estate and Gift tax returns: Internal Revenue Service Cincinnati, OH 45999 To mail FedEx packages, please use the following street address: Internal Revenue Service 201 W. Rivercenter Blvd Covington, KY 41011 For questions about return accounts and extensions only, (no tax law questions) call: 1-866-699-4083. Many general estate and gift tax law questions can still be answered by calling: 1-800-829-1040. You may also find many answers to your questions by visiting Forms and Publications . Caution: DO NOT submit tax related questions below. If you have a tax question that was not answered here or by checking Frequently Asked Questions, above, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. We will not respond to tax related inquiries submitted on this page. If you have suggestions or comments (or suggested FAQs) for the Estate and Gift Tax web site, please contact us by clicking here: CONTACT ESTATE AND GIFT TAX . We will not be able to respond to your email , but will consider it when making improvements or additions to this site. Contact Us | IRS Privacy Policy