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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

Gifts For Men Articles

Great Gifts For Men - Gifts BW gifts | gifts Resources | Add URL Wine Gifts & Baskets From the casual wine drinker to the serious enthusiast, we have a gift that will make them smile. Our selection includes premium wine, gourmet baskets, distinctive champagne sets & the very finest California and Northwest wines. Great Gifts For Men Articles Great Gifts for Men Buying gifts for guys is not all that easy, especially when it seems they have everything they need. Browse this list of top picks and see the gadgets, cool items, and useful items that could make great gifts. See Also:......( Continue Reading ) Great Gifts for Men - Top Ten Picks Buying gifts for guys is not all that easy, especially when it seems they have everything they need. Browse this list of top pick - Gifts for Men - and see the gadgets, cool items, and useful items that we selected....( Continue Reading ) Great Men's Holiday Gift Idea New Men's Fashion Guide, Daniel, has just written a great new article on bags and luggage and why they make great gifts for men this holiday season. Check this article out! Bags As Gifts......( Continue Reading ) Valentine's Day Gifts for Him Great ideas for gifts for men on Valentine's Day....( Continue Reading ) Valentine's Day Gifts for Him Great ideas for gifts for men on Valentine's Day....( Continue Reading ) Great Gifts For Men Directory Links wine and cheese gifts greek sorority gifts boyfriend christmas gifts gourmet fruit baskets what are the seven gifts of the holy spirit fruit flower baskets 40 year old gag gifts home made valentine gifts fun gifts for men gifts for teacher golf tournament gifts georgia gift baskets traditional aniversary gifts 40th birthday gifts one month anniversary gifts gifts to hyderabad india gifts for wives bread baskets 50 year old birthday gifts macbirdie golf gifts handmade christmas gifts gifts of appreciation wedding gifts personalized gift baskets wisconsin homemade gifts for mothers day wedding gifts traditional gift baskets of kentucky christmas gifts kids can make gift baskets cheese gift baskets of mississippi personalized anniversary gifts unique retirement gifts american sign language gifts christmas gifts children best baby gifts major gifts what are my spiritual gifts great retirement gifts embroidered wedding gifts gift baskets los angeles gift baskets washington dc personalized wedding anniversary gifts bushel baskets monogrammed wedding gifts year anniversary gifts Popular Search Terms: Gifts BW © 2004 Gifts BW All trademarks are the property of their respective owners. All Rights Reserved. This site is not related to Brajeshwar or Brajeshwar.com in anyway, shape or form

Teacher Gifts: Creative Ideas

Gifts Teacher - Gifts BW gifts | gifts Resources | Add URL Wine Gifts & Baskets From the casual wine drinker to the serious enthusiast, we have a gift that will make them smile. Our selection includes premium wine, gourmet baskets, distinctive champagne sets & the very finest California and Northwest wines. Gifts Teacher Articles Teacher Gifts: Creative Ideas To Honor Your Kid's Teacher or Provider Forget the coffee mug. Resist candy. If you're looking for a creative gift idea for your kid's teacher to celebrate the end of the school year, a special holiday or occasion, or just to say "thank you," consider these practical and personal suggestio...( Continue Reading ) Teacher Gifts: Creative Ideas To Honor Your Kid's Teacher or Provider The school year can't possibly be winding down yet...can it? But, then again, as spring carnivals, end-of-year parties, and spring assessments and tests commence, it's a sure sign that the end of the year can't be too far away. In......( Continue Reading ) Teacher Gifts Tips Christmas tips on what to get your children's teachers for Christmas....( Continue Reading ) gifts to make for teacher christmas gift class teachers gifts school Make a great gift for your favorite teachers....( Continue Reading ) Gifts for the Teacher As the school year comes to an end, why not make a great gift for your favorite teachers! Make everything from fun apple magnets to personalized t-shirts and canvas bags.......( Continue Reading ) Gifts Teacher Directory Links executive golf gifts online birthday gifts gifts to hyderabad anniversary gifts houston christmas food gifts graduation gifts for women gifts for delivery all good gifts godspell christian spiritual gifts christian spiritual gifts test wife gifts gifts of wine cheap gifts for guys sending gifts to chennai sterling baby gifts cool gifts for mom fruit basket gifts gifts for husbands christmas gifts for the boss gift baskets ann arbor christmas gifts for co workers 2003 graduation gifts stupid gifts com personalized childrens gifts personalized gift baskets handmade baby gifts childrens easter baskets good gifts for dad traditional indian wedding gifts best mothers day gifts birthday gifts to send gag gifts 50th birthday baptism gifts ideas wine and cheese baskets new york gifts best valentines gifts wisconsin gift baskets end of the year teacher gifts sister birthday gifts personalized business gifts crazy cat gifts parents anniversary gifts maryland gift baskets cheap romantic gifts gift baskets of maine Popular Search Terms: Gifts BW © 2004 Gifts BW All trademarks are the property of their respective owners. All Rights Reserved. This site is not related to Brajeshwar or Brajeshwar.com in anyway, shape or form

Gift Taxes If you

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