College Gift

Covenant Bible College - Gift Acceptance Guidelines Giving to CBC | Contact Us Home The CBC Experience CBC Canada CBC Colorado CBC Ecuador Admissions Alumni Beyond CBC The Worship Center Gift Acceptance Guidelines Covenant Bible College, a not-for-profit organization organized under the laws of the State of Colorado and recognized as a charity in Canada, accepts gifts to Covenant Bible College and Covenant Bible College Foundation (hereinafter referred to as CBC) for purposes that will help CBC to further and fulfill its mission. The following policies and guidelines govern acceptance of gifts made to CBC or for the benefit of any of its programs. The mission of Covenant Bible College is to equip men and women to live as disciples of Jesus Christ. Purpose of Policies and Guidelines The Board of Directors of CBC and its staff solicit current and deferred gifts from individuals, corporations, and foundations to secure the future growth and missions of Covenant Bible College. These policies and guidelines govern the acceptance of gifts by CBC and provide guidance to prospective donors and their advisors when making gifts to CBC. The provisions of these policies shall apply to all gifts received by CBC for any of its programs or services. Use of Legal Counsel Covenant Bible College shall seek the advice of legal counsel in matters relating to acceptance of gifts when appropriate. Review by counsel is recommended for: Closely held stock transfers that are subject to restrictions or buy-sell agreements Documents naming CBC as Trustee Gifts involving contracts, such as bargain sales or other documents requiring CBC to assume an obligation Transactions with potential conflict of interest that may invoke IRS (Internal Revenue Service) or CCRA (formerly "Revenue Canada") sanctions Other instances in which the use of counsel is deemed appropriate by the Gift Acceptance Committee Conflict of Interest CBC will urge all prospective donors to seek the assistance of personal legal and financial advisors in matters relating to their gifts and the resulting tax and estate planning consequences. CBC will comply with the Model Standards of Practice for the Charitable Gift Planner promulgated by the National Committee on Planned Giving (for US gifts) and the CICA (Canadian Institute of Chartered Accountants) Handbook. Restrictions on Gifts CBC will accept unrestricted gifts, and gifts for specific programs and purposes, provided that such gifts are not inconsistent with its stated mission, purposes, and priorities. CBC will not accept gifts that are too restrictive in purpose. Gifts that are too restrictive are those that violate the terms of the corporate charter, gifts that are too difficult to administer, or gifts that are for purposes outside the mission of CBC. All final decisions on the restrictive nature of a gift, and its acceptance or refusal, shall be made by the Gift Acceptance Committee of CBC. The Gift Acceptance Committee The gift acceptance committee shall consist of the members of the CBC Foundation board. Ex-officio members shall include the Executive Director of the CBC Foundation and the President of the College. The gift acceptance committee is charged with the responsibility of reviewing all gifts made to CBC, properly screening and accepting those gifts on behalf of CBC, and making recommendations to the CBC International Board on gift acceptance issues when appropriate. Types of Gifts The following gifts are acceptable: Cash Tangible personal property Securities Real Estate Remainder interests in property Oil, gas, and mineral interests Bargain sales Life insurance Charitable Gift Annuities (US-source income; through CTC) Charitable Remainder Trusts Retirement Plan Beneficiary Designations Bequests Life Insurance Beneficiary Designations The following criteria govern the acceptance of each gift form: Cash Cash is acceptable in any form. Checks shall be made payable to Covenant Bible College or Covenant Bible College Foundation or to any CBC campus. Loose change (offerings) shall be collected and recorded according to cash handling procedures. Tangible Personal Property All other gifts of tangible personal property shall be examined in light of the following criteria: Does the property fulfill the mission of CBC? Is the property marketable? Are there any undue restrictions on the use, display, or sale of the property? Are there any carrying costs for the property? The final determination on the acceptance of other tangible property gifts shall be made by the Gift Acceptance Committee of CBC. Securities CBC can accept both publicly traded securities and closely held securities. Marketable securities may be transferred to an account maintained at one or more brokerage firms or delivered physically with the transferor's signature or stock power attached. As a general rule, all marketable securities shall be sold upon receipt unless otherwise directed by the CBC International board. In some cases, marketable securities may be restricted by applicable securities laws; in such instance the final determination on the acceptance of the restricted securities shall be made by the Gift Acceptance Committee of CBC. Closely held securities, which include not only debt and equity positions in non-publicly traded companies but also interests in LLPs and LLCs or other ownership forms, can be accepted subject to the approval of the Gift Acceptance Committee of CBC. However, gifts must be reviewed prior to acceptance to determine that a) there are no restrictions on the security thatwould prevent CBC from ultimately converting those assets to cash, b) the security is marketable, and 3) the security will not generate any undesirable tax consequences for CBC. If potential problems arise on initial review of the security, further review and recommendation by an outside professional may be sought before making a final decision on acceptance of the gift. Professionals at the Covenant Trust Company and National Covenant Properties may be consulted in these matters. The final determination on the acceptance of closely held securities shall be made by the Gift Acceptance Committee of CBC and legal counsel when necessary. Every effort will be made to sell non-marketable securities as quickly as possible. Real Estate Gifts of real estate may include developed property, undeveloped property, or gifts subject to a prior life interest. Prior to acceptance of real estate, CBC shall require an initial environmental review of the property to ensure that the property has no environmental damage. In the event that the initial inspection reveals a potential problem, CBC shall retain a qualified inspection firm to conduct an environmental audit. The cost of the environmental audit shall generally be an expense of the donor. When appropriate, a title binder shall be obtained by CBC prior to the acceptance of the real property gift. The cost of this binder shall generally be an expense of the donor. Prior to acceptance of the real property, the gift shall be approved by the Gift Acceptance Committee of CBC and by CBC's legal counsel. Criteria for acceptance of property shall include: Is the property useful for the purposes of CBC? Is the property marketable? Are there any restrictions, reservations, easements, or other limitations associated with the property? Are there carrying costs, which may include insurance, property taxes, mortgages, or notes associated with the property? Does the environmental audit reflect that the property is not damaged? Remainder Interests in Property CBC will accept a remainder interest in a personal residence, farm, or vacation property subject to the provisions of the Real Estate section above. The donor or other occupants may continue to occupy the property for the duration of the stated life. Generally, the occupant would agree to pay for the utilities supplied and the maintenance of the property during the occupancy period. CBC would be responsible for insuring the property and for taxes. At the death of the donor, CBC may use the property or reduce it to cash. Oil, Gas, and Mineral Interests CBC may accept oil and gas property interests, when appropriate. Prior to acceptance of an oil and gas interest, the gift shall be approved by the Gift Acceptance Committee, and if necessary, by the Foundation's legal counsel. Criteria for acceptance of the property shall include: Gifts of surface rights should have a value of $20,000 or greater. Gifts of oil, gas, and mineral interests should generate at least $3,000 per year in royalties or other income (as determined by the average of the three years prior to the gift). The property should not have extended liabilities or other considerations that make receipt of the gift inappropriate. A working interest is rarely accepted. A working interest may only be accepted when there is a plan to minimize potential liability and tax consequences. The property should undergo an environmental review to ensure that CBC has not current or potential exposure to environmental liability. Bargain Sales CBC will enter into a bargain sale arrangement in instances in which the bargain sale furthers the mission and purposes of CBC. All bargain sales must be reviewed and recommended by the Gift Acceptance Committee and approved by the CBC International Board of Directors. Factors used in determining the appropriateness of the transaction include: CBC must obtain an appropriate independent appraisal substantiating the value of the property. If CBC assumes debt with the property, the debt ratio must be less than 50% of the appraised market value. CBC must determine that it will use the property, or that there is a market for sale of the property allowing sale within 12 months of receipt. CBC must calculate the costs to safeguard, insure, and expense the property (including property tax, if applicable) during the holding period. Life Insurance CBC must be named as both beneficiary and irrevocable owner of an insurance policy before a life insurance policy can be recorded as a gift. The gift is valued at its interpolated terminal reserve value, or cash surrender value, upon receipt. If the donor contributes future premium payments, CBC will include the entire amount of the additional premium payment(s) as a gift in the year that payment(s) is/are made. If the donor does not elect to continue to make gifts to cover premium payments on the life insurance policy, CBC may a) continue to pay the premiums, b) convert the policy to paid up insurance, or c) surrender the policy for its current cash value. Charitable Gift Annuities CBC is not licensed to offer charitable gift annuities. Donors with US-sourced income may establish gift annuities that benefit CBC through the Covenant Trust Company. Charitable Remainder Trusts CBC may accept designation as remainder beneficiary of a charitable remainder trust with the approval of the Gift Acceptance Committee. CBC will not accept appointment as Trustee of a charitable remainder trust. Under Canadian law, a charitable remainder trust is an irrevocable trust where the capital beneficiary is the charity. Canadian tax law is different than US tax law in relation to the tax treatment of gifts of a residual interest to a charity. In both countries, the donor is considered to have made a gift of the residual interest in the trust. However, a transfer of appreciated capital property to such a trust would result in a capital gain on which the settler would be taxed in Canada, whereas no tax would be payable in the US on a transfer of long-term capital gain property. The value of the property passing to the charity on the death of a US settler would be added to the taxable estate of the US settler, but a full deduction would be allowed for estate tax purposes. This no income or estate tax is payable in connection with a transfer of an appreciated long-term capital gain property to a charity for US tax purposes. Charitable Lead Trusts CBC may accept a designation as income beneficiary of a charitable lead trust. CBC will not accept an appointment as Trustee of a charitable lead trust. Retirement Plan Beneficiary Designations Donors and supporters of CBC will be encouraged to name CBC as beneficiary of their retirement plans. Such designations will not be recorded as gifts to CBC until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. Bequests Donors and supporters of CBC will be encouraged to make bequests to CBC through their wills and trusts. Such bequests will not be recorded as gifts to CBC until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. Life Insurance Beneficiary Designations Donors and supporters of CBC will be encouraged to name CBC as beneficiary or contingent beneficiary of their life insurance policies. Such designations shall not be recorded as gifts to CBC until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. Miscellaneous Provisions Securing appraisals and legal fees for gifts to CBC It will be the responsibility of the donor to secure an appraisal (where required) and independent legal counsel for all gifts made to CBC. Valuation of gifts for development purposes CBC will record a gift received by CBC at its valuation for gift purposes on the date of the gift. Responsibility for IRS and Filings upon sale of gift items The Gift Acceptance Committee of CBC is responsible for filing IRS Form 8282 upon the sale or disposition of any asset sold within two years of receipt by CBC when the charitable deduction value of the item is more than $5,000. CBC must file this form within 125 days of the date of sale or disposition of the asset. Acknowledgement of all gifts made to CBC and compliance with the current IRS and CCRC requirements in acknowledgement of such gifts shall be the responsibility of the Board of Directors of CBC International. © 2005, Covenant Bible College. All Rights Reserved.

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Our Customers speak out: "This was my first purchase with Patagonia Gifts and the service was excellent. The order arrived within a week -most impressive as I live in the UK and it arrived more quickly than my internal mail. I am delighted with my purchase and very impressed with the quality of workmanship; especially as it is a gift for my young daughter. I will certainly buy from this company again and have no hesitation in recommending them to friends and family.", Eleanor M., East Sussex, UK. Read more ... Searching for unique Christmas gifts ? PatagoniaGifts.com is the perfect source for unique gift ideas for Holidays. This year surprise your loved ones with our handmade leaf Christmas ornaments, Celtic jewelry, silver rings, gemstone pendants, silver cufflinks, money clips, bracelets, Celtic necklaces, jewelry boxes, bookmarks and lots of unusual Christmas gift ideas. Discover one-of-a-kind good luck gifts. 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Discover real leaves dipped into 100% pure 24k Gold or 1000 Silver that suit perfectly well as wedding accessories. If you are looking for original wedding ideas you will see that your bridesmaids , wedding attendants, mother of the bride and mother of the groom will be delighted by our leaf wedding jewelry! Find perfect birthday gift ideas in our handmade Celtic jewelry and Welsh lovespoons. Patagonia represented the Promised Land for the first settlers who arrived from Wales in 1865. Now they live in Gaiman, the Welsh town in Patagonia. You will also find unique alpaca and silver tea infusers that are perfect as business or executive gifts. Discover beautiful handcrafted tapestries, table runners and wall hangings inspired by Mapuche (South American native) art. They are lovely presents for mom or Mother's day ! Each one is made with 100% natural wool, hand spinned in a traditional "rueca" (spinning wheel), dyed with natural vegetal materials and weaved on a hand loom. Find original Christmas decor gifts too! We are retailers of unique gifts and handmade jewelry since 1997. All of our products represent the finest quality and highest standard of craftsmanship. Every gift is individually handcrafted by creative artisans from Patagonia, one item at a time, ensuring that every piece is as individual as the person who wears it. about PatagoniaGifts | contact | return policy | shipping | testimonials | site map | resources Patagonia Gifts United Kingdom Privacy Notice 2000-2005 Patagonia Gifts . All rights reserved. Birthday & wedding anniversary gift ideas: Unique gifts, Celtic jewelry, groomsmen gifts, yerba mate tea gourds, silver bracelets, earrings, pins and necklaces.

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

Birthday Present Would be

VOA News - Dalai Lama Says His Best Birthday Present Would be for People to Practice Compassion Text Only Search )" name="submit" V OICE OF A MERICA VOA Home Tibetan Home Regions/Topics Subscribe to E-mail Select Language About VOA Internet Audio Regional News Tibet News Asia Europe Middle East Africa U.S.A. Americas Radio Programs Newscasters Frequencies RFA Tibetan Contact VOA Dalai Lama Says His Best Birthday Present Would be for People to Practice Compassion Exclusive Interview with VOA Tibetan Service 08-07-2005 Exclusive Interview with VOA Listen to Exclusive Interview with VOA Watch the Exclusive Interview with VOA Tibetan Service As thousands of people are getting ready to celebrate your 70 th birthday in many different ways, do you have any idea about what you would like for your birthday presents? Because of their unwavering faith and trust in me, people are gathering at different places to celebrate my birthday, and for that I feel thanks and appreciation. I am just a simple Buddhist monk, and so I really don’t take that much interest in celebrating birthdays. Whenever I begin a new day, I always pray that the day will be a meaningful and beneficial one—that is, in helping and serving others. I feel that this thought is more important than celebrating a birthday. However, since people are celebrating my birthday with joy and happiness and with faith in me, I would like to offer them a few words. I am now seventy years old. During this lifetime, since I was fifteen or sixteen years old, I have taken on the responsibility of Tibet’s temporal and spiritual affairs. It was a responsibility that was too difficult to shoulder, but because of my karmic relations with Tibet, I took the responsibility and have served the country to the best of my ability. In the past 46 years, I have had to live as a refugee—most of my life has been spent as a refugee. During this time, the most difficult and saddest thing has been hearing endless stories about the sufferings of our Tibetan people inside Tibet: so and so died, a father died, relatives died, imprisonment, death by hunger and so on—endless stories of suffering and torture. Despite these difficulties, there are two reasons for not losing hope or being discouraged: First is that the people of Tibet have an unwavering faith and trust in me, and secondly, the teachings of the Lord Buddha help me to maintain my mental balance. I never become hopeless or desperate. I always have this thought: whatever I do, I do it for the benefit of others. As Shantideva says in the Guide to the Bodhisattva’s Way of Life: “And now as long as space endures, As long as there are beings to be found, May I continue likewise to remain, In order to drive away the sorrows of the world.” So when I think these thoughts, they give me courage and determination to face these problems. Because of these, I am not a desperate person, but a happy one. I now share my thoughts with my friends—both male and female. Every human being desires happiness and desires not to suffer. From my experience, I can say that to have a meaningful and happy life, inner development is more important than life’s external factors. The way one thinks is more important than the accumulation of wealth and external environment. It really makes a big difference. You have to bear this in mind. To have a compassionate and altruistic mind is the basis for happiness in this life and also the beginning of happiness for your next life. So the best present my friends could give me for my birthday is to be good, compassionate and altruistic people. So if people are celebrating my birthday with joy and happiness, I would like to say thank you. E-mail this article Print Version Top Story Dalai Lama Says He Expresses his Desire to Go on a Pilgrimage to China More from VOA Chinese Border Police Arrest Tibetan Refugees Time is Running Out for Tibetans to Solve the Tibet-China Problems: Tibetans Should be Proud of their Rich Culture: Dalai Lama Tibetan Chief Minister Says It will take two or three Years to begin Resettling Tibetans from Nepal in the US Rights Group Calls For Release of Tibetan Monk Dalai lama Meets with Press in Tucson Dalai Lama Blesses a Prayer Wheel Dalai Lama Meets with Tibetans Dalai Lama Meets with Children of Idaho Dalai Lama Says His Best Birthday Present Would be for People to Practice Compassion FAQs | Terms of Use & Privacy Notice | Broadcasting Board of Governors | Site Map | Archive | Link To Us | Contact Us