Great Gifts for Kiddos

Listmania! Great Gifts for Kiddos Your Store See All 31 Product Categories   Your Account | Cart | Wish List | Help Improve Your Recommendations | Your Amazon Home | Your Profile | Learn More Search Amazon.com Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Travel Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Pet Toys Arts & Hobbies Web Search Listmania! Great Gifts for Kiddos by peppermint-pattie , mom and child at heart E-mail this list to a friend 1. Sweet Streets School by Fisher-Price (Toy) Average Customer Review: Availability: This item is currently not available. Customers also shopped for these similar items . 2. Disney Princess Storybook by Fisher-Price (Toy) Average Customer Review: Availability: This item is currently not available. Customers also shopped for these similar items . 3. Mr. Potato Head Darth Tater by Hasbro (Toy) Offered by: Toys"R"Us Buy new : $8.99 Availability: Usually ships in 24 hours peppermint-pattie's comments: Draw in whole new generation of Star Wars fans. 4. Dora the Explorer Gift Set: Dora's Casa Talking Doll House Furniture Set - Bedroom, Bathroom , Media Room, Living Room by Fisher-Price (Toy) Offered by: Toys"R"Us Buy new : $39.99 Availability: Usually ships in 24 hours 5. Bratz Collector's Edition - 4th of July by MGA Entertainment (Toy) Average Customer Review: Availability: This item is currently not available. Customers also shopped for these similar items . 6. Musini - MagicSensor by Neurosmith (Toy) Average Customer Review: Offered by: Imaginarium List Price: $39.99 Buy new : $19.97 You Save : $20.02 (50%) Availability: Usually ships in 24 hours 7. Because of Winn-Dixie (Because of Winn-Dixie) by Kate DiCamillo (Paperback) Average Customer Review: List Price: $5.99 Buy new : $5.99 Availability: Usually ships in 24 hours Used & new from $1.60 peppermint-pattie's comments: Watching the movie has made my kids want to read the book. 8. A Treasure's Trove : A Fairy Tale about Real Treasure for Parents and Children of All Ages by Michael Stadther (Paperback) List Price: $19.95 Buy new : $13.57 You Save : $6.38(32%) Availability: Usually ships in 24 hours Used & new from $9.60 9. 100 Puzzles, Clues, Maps, Tantalizing Tales, and Stories of Real Treasure by Michael Stadther (Paperback) List Price: $12.95 Buy new : $10.36 You Save : $2.59(20%) Availability: Usually ships in 24 hours Used & new from $6.35 10. Kitten's First Full Moon by Kevin Henkes (Illustrator) (Hardcover- March 2004) Average Customer Review: List Price: $15.99 Buy new : $10.87 You Save : $5.12(32%) Availability: Usually ships in 24 hours Used & new from $6.90 11. The Fairy Chronicles Book One : Marigold and the Feather of Hope by J.H. Sweet (Paperback) List Price: $12.95 Buy new : $12.95 Availability: Usually ships in 24 hours Used & new from $11.64 peppermint-pattie's comments: I recommend you print some of the free eBooks of this series and put them in folders for your kids. My daughter rereads the ones I have printed for her. Anything to get them to read. 12. Ocean Wonders Aquarium (Toy) Average Customer Review: Availability: This item is currently not available. Customers also shopped for these similar items . peppermint-pattie's comments: Great baby shower gift. 13. Leapster Case by LeapFrog (Toy) Average Customer Review: Offered by: Imaginarium List Price: $19.99 Buy new : $17.99 You Save : $2.00 (10%) Availability: Usually ships in 24 hours 14. LeapStart Learning Table by LeapFrog (Toy) Average Customer Review: Offered by: Imaginarium List Price: $44.99 Buy new : $39.99 You Save : $5.00 (11%) Availability: Usually ships in 24 hours 15. Gymini Super Deluxe Light and Music by Tiny Love (Toy) Average Customer Review: Offered by: Imaginarium Buy new : $59.99 Availability: Usually ships in 24 hours 16. Aquadoodle by Spin Master (Toy) Average Customer Review: Offered by: Toys"R"Us List Price: $29.99 Buy new : $19.99 You Save : $10.00 (33%) Availability: Usually ships in 24 hours 17. Lamaze: Multi-Sensory Clutch Cube by Learning Curve (Toy) Average Customer Review: Offered by: Imaginarium Buy new : $12.99 Availability: Usually ships in 24 hours 18. Fridge Phonics Magnetic Letter Set by LeapFrog (Toy) Average Customer Review: Offered by: Imaginarium Buy new : $19.99 Availability: Usually ships in 24 hours 19. Dora the Explorer: Dora's Talking Dollhouse with Lights, Sounds, Music and Diego, Boots & Swiper Figures - Exclusively at Toys"R"Us! by Fisher-Price (Toy) Offered by: Toys"R"Us List Price: $59.99 Buy new : $54.99 You Save : $5.00 ( 8%) Availability: Usually ships in 24 hours peppermint-pattie's comments: Dora is always wonderful. 20. My First Purse by I-Play Outdoors (Toy) Average Customer Review: Offered by: Imaginarium Buy new : $12.99 Availability: Usually ships in 24 hours 21. 20 Questions Handheld Game by Radica Games (Toy) Average Customer Review: Offered by: Toys"R"Us List Price: $13.99 Buy new : $10.99 You Save : $3.00 (21%) Availability: Usually ships in 24 hours 22. Lunar Lander Model (10029) by LEGO Systems, Inc (Toy) Availability: This item is currently not available. Customers also shopped for these similar items . 23. Where the Wild Things Are by Maurice Sendak (Illustrator) (Hardcover) Average Customer Review: List Price: $16.95 Buy new : $10.97 You Save : $5.98(35%) Availability: Usually ships in 24 hours Used & new from $5.55 24. Guess How Much I Love You (Guess How Much I Love You) by Sam Mcbratney, Anita Jeram (Illustrator) (Board book) Average Customer Review: List Price: $6.99 Buy new : $6.99 Availability: Usually ships in 24 hours Used & new from $0.32 25. The 7 Habits of Highly Effective Teens Workbook (The 7 Habits) by Sean Covey (Paperback- December 1999) Average Customer Review: List Price: $5.00 Buy new : $4.50 You Save : $0.50(10%) Availability: Usually ships in 24 hours Used & new from $1.95 Create your own list! See the Best Lists Top 100 Listmania lists Search Listmania lists More about peppermint-pattie Related Listmania! Add your list great toys and gifts : A list by Amber, mother of two Please the Whole Crew : A list by eleanor-and-desiree, friends, aunts, fun people excellent toys : A list by Angela, mother Very Good Toys For Kids : A list by Brittany, student Add your list Related So You'd Like to... Create a guide have a happy baby : A guide by AVij, Baby Researcher The Wonders of Your Baby's Brain : A guide by AVij, Baby Researcher Support Baby Development : A guide by AVij, Baby Researcher Have a Genius Baby : A guide by AVij, Baby Researcher Develop Your Child's Self Confidence : A guide by AVij, Baby Researcher buy stimulating toys for baby : A guide by Stacy Harrington Collins, Hayden & Sage's mom, update 12/26/04 HAVE FOOD, FUN, AND FANTASY : A guide by Betty Dravis, author who's becoming a star! get ideas on what to buy a girl 1-3 yrs : A guide by M. E Flanagan-Paull, Kyrsten's Mommy & Frequent Play Group Attendee Create a guide Where's My Stuff? • Track your recent orders . • View or change your orders in Your Account . Shipping & Returns • See our shipping rates & policies . • Return an item (here's our Returns Policy ). Need Help? • Forgot your password? Click here . • Redeem or buy a gift certificate. • Visit our Help department . Search All Products Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Pet Supplies Travel Books Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. 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college gift-giving The best

The Basics -- 5 cardinal rules of college gift-giving - MSN Money MSN Home My MSN Hotmail Shopping Money People & Chat Sign In W eb Search: Money S earch MSN Money: Help Home News Banking Investing Planning Taxes My Money Portfolio Loans Insurance Planning Home Retirement Savings Insurance Family/College College Tools Scholarship Search College Search Resources Decision Centers Commentary Index More Tools Related Links Message Boards Print-friendly version Send this to a friend Save for College Go to Step by Step A R T I C L E S Understanding the true cost of college Strategies to meet your college savings goal How to set up your child's college fund Small investments that yield big education dollars 5 cardinal rules of college gift-giving The best way to save for college An investment plan tied to yourchild's age Tax-savvy ways to fund college education Advertisement The Basics 5 cardinal rules of college gift-giving There are many ways, such as gifts and trusts, to help your family financially. But you should know the rules to protect yourself and your loved ones. By Adriane G. Berg Rule No. 1: Decide if you really want to make a gift There are consequences associated with gift giving, so think about what youre trying to accomplish. Dont transfer ownership and control over money without intending to do so. Once a name is changed on a deed, bank account or security, you have relinquished ownership of that asset. Even if you have placed the assets in a joint account, a creditor, spouse or other person named in the account can seize all of the money. Be careful. If you need help in handling money use a power of attorney, don't make a gift. Dont use custodial accounts if you think you'll need the money. The most frequently used form of gifts to grandchildren is the Uniform Gifts to Minors Account, the UGMA, or the similar Uniform Transfers to Minors Account, or UTMA. Although the assets are held in custody until the child reaches adulthood, the money belongs to the child. You cant take it back and the child gets the money at ages 18 or 21, depending on the child's state of residence. Make sure the gift is complete. For example, a deed with two names "in common" sets up only a half ownership. If one person dies, the other person does not necessarily inherit the remainder. Placing a grandchild's name on a deed beside your own does not guarantee that the child inherits the house. The child gets half ownership; the rest is distributed according to the law of intestacy for that individual state. Rule No. 2: Know how to title the gift The title on a bank account, stock, bond or deed creates wide differences in legal rights. A joint account transfers funds completely. Creditors, spouses and gift recipients can get all of it. Accounts that are Payable on Death (POD), and In Trust for Accounts (Totten Trusts) are not gifts. They are revocable transfers that pass without probate upon the death of the donor. Custodial accounts, such as UGMAs and UTMAs, transfer property irrevocably and with no strings attached. The custodian manages the account, and funds can be added to it. All of these types of accounts are considered the child's when it comes to determining eligibility for college aid, except POD and Totten Trusts. A true trust sets up a legal structure that the Internal Revenue Service taxes separately from yours or the recipients income. When a person receives funds from the trust, that person then pays the taxes on those funds. Trusts offer a great deal of flexibility. You can put restrictions on gifts held in trust. For example, there can be investment limitations or you can say the funds can be used to pay only for a grandchilds college, or that the funds can only be distributed after he or she reaches a certain age or once theyre married. Rule No. 3: Understand the tax consequences of a gift A child under the age of 14 is taxed on investment gains at his or her parents' highest marginal tax bracket. The so-called "kiddie tax is imposed to discourage transfers as a way to lower your tax bill. However, children under 14 get an exemption from taxation of investment gains of up to $1,400 a year. The bottom line: If income tax savings is your goal, transfer just enough to generate no more than $1,400 in returns each year. When the child reaches the age of 14, transfer more, unless the gift disqualifies the child for college aid. The donor is taxed for gifts. Be sure you follow the rules to get a gift tax exemption: You can transfer up to $11,000 per person each year without the recipient paying a tax or even reporting it on a tax return. Married couples can transfer up to $22,000 per beneficiary gift tax-free. If college is upon you, you can give an unlimited amount of money and pay no taxes if the gift is earmarked directly for tuition or other college fees (although not room and board). You can also pay the medical expenses of a beneficiary in unlimited amounts, if payments are made directly to the medical institution. If you must pay a gift tax, file on the April 15th after the year the gift was given. Gifts over the $11,000 to $22,000 rule are subject to a gift tax based on their fair market value at the time the gift was made. The usual procedure is to file a gift tax return and use all or a portion of the lifetime $1 million exclusion that we each get for gifts and inheritance. (The exclusion bumps up to $1.5 million in 2004, $2 million in 2006 and $3.5 million in 2009. In 2010, the gift and estate tax are to be repealed. The Republican-controlled Congress may try to accelerate these changes.) Rule No. 4: Know the best strategy to maximize the gift. Will you give now or later? If college planning is the goal, you may want to start immediately. Be sure that you don't use property that qualifies under the stepped-up basis rule. Known as SUB, it allows property such as your home to be appraised at its fair market value upon your death, rather than what you paid for it 20 years ago. So, if you have some highly appreciated property and transfer it during your lifetime, your family will end up paying more in taxes. You are depriving the family of this handsome tax benefit. If you need to give money right away, liquidate non-appreciated property or get rid of your losers. Or you can keep the asset in your name and take a loan against it to make the gift. Will you give outright or in trust? The 2503 C trust, sometimes called the child's trust, allows you to hold the gift in trust until the child reaches age 21, and get the $10,000 gift tax exclusion. If the child dies before reaching that age, the money goes into his or her estate. The money cannot be used to discharge a legal obligation of the donor. College is not a legal obligation. Interestingly, if the grantor/grandparent reserves the right to get income from the trust, the IRS considers the grandparent the owner for tax purposes. In that case, the gains are taxed in their bracket. Family limited partnerships have been around since 1910, and have enjoyed a recent resurgence. If you like the idea of a trust, but want to control the money and investments yourself, consider transferring the gift to a partnership. You act as general partner and the children or grandchildren are limited partners and recipients. Their tax bracket is applied to gains, and you can distribute the funds when needed for college or other purposes. The gift is out of your estate and even better, the gift is subject to IRS gift tax discount tables. In that way, you can transfer more than $1 million free of estate and gift taxes over the next few years. Rule No. 5: Understand the family impact of your decision Although the rules of gifting are technical, the act of giving can be very emotional. Giving a gift to one family member in need may anger another family member, even if that person is financially affluent. A few devices can help smooth family tensions, or at least stave off future legal battles. The advancement clause in a will asserts that gifts given during your lifetime are an advance against a future inheritance. This allows you to give, or advance money to one relative today, and have your executor "even out the score," after you are gone. For example, if you give Grandson John $10,000 for tuition and give Granddaughter Sally nothing, you can still leave the two of them a total of $50,000 in your will. But since John already received $10,000, he gets only $15,000 upon your death and Sally gets $25,000. What if you intend to favor one family member over another? You can forestall a legal fray with the "in terrorum clause." That clause asserts that in the event that one relative is disgruntled, any attempt to attack the will or trust results in a forfeiture of inheritance rights. Few heirs fight for the principle of the thing. Resources Read/Post comments on the Your Money message board Find a problem in this article? Send us e-mail Free Newsletters! Search MSN Money tips © 2005 Microsoft MSN Privacy Legal Advertise Feedback Help

Anniversary Gift for Female

Listmania! Anniversary Gift for Female Friend Your Store See All 31 Product Categories   Your Account | Cart | Wish List | Help Improve Your Recommendations | Your Amazon Home | Your Profile | Learn More Search Amazon.com Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Travel Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Pet Toys Arts & Hobbies Web Search Listmania! Anniversary Gift for Female Friend by thinklazydotcom , thinklazy shopper E-mail this list to a friend 1. T-Fal Encore Black Enamel 10-pc. Cookset (Misc.) Average Customer Review: Offered by: Target Buy new : $79.99 Availability: Usually ships in 24 hours Used & new from $79.99 2. The Meaning of Wedding Anniversaries: Gifts of Marriage by Gretchen Scoble, et al (Hardcover- December 2003) List Price: $16.95 Buy new : $11.53 You Save : $5.42(32%) Availability: Usually ships in 6 to 11 days Used & new from $4.60 3. The Anniversary Album by Laurie Wagner, Debra McClinton (Photographer) (Hardcover- April 2003) List Price: $24.95 Buy new : $16.47 You Save : $8.48(34%) Availability: Usually ships in 6 to 9 weeks Used & new from $9.89 4. Riedel Sommeliers Series 30-Year Anniversary Tasting Set of 3 (Kitchen) Average Customer Review: List Price: $200.00 Buy new : $149.99 You Save : $50.01 (25%) Availability: Usually ships in 24 hours Used & new from $149.99 5. Wedding Time Capsule Availability: Currently unavailable 6. Happy Anniversary gift box Availability: Currently unavailable 7. Wedded Bliss Availability: Currently unavailable 8. Breakfast For Two Gift Basket Offered by: GreatArrivals Gift Baskets Buy new : $54.99 Availability: Usually ships in 1-2 business days 9. Vacu Vin Crystal Wine Servers, Set of 2 (Kitchen) Average Customer Review: Buy new : $5.00 Availability: In stock soon. Order now to get in line. First come, first served. 10. Block Crystal Napa Valley Balloon Glasses, Set of 4 (Kitchen) Availability: This item is currently not available. 11. Mikasa Pacific Wave 14-Inch Vase (Kitchen) List Price: $60.00 Buy new : $42.99 You Save : $17.01 (28%) Availability: Usually ships in 3 to 5 weeks Used & new from $38.99 12. Mikasa Calla Lily 10 Vase Ellipse (Kitchen) Average Customer Review: List Price: $60.00 Buy new : $34.99 You Save : $25.01 (42%) Availability: Usually ships in 24 hours 13. Mikasa Neptune 14-Inch Vase (Kitchen) List Price: $60.00 Buy new : $42.99 You Save : $17.01 (28%) Availability: Usually ships in 3 to 5 weeks 14. Lenox Wedding Promises Silver Plated Frame (Kitchen) List Price: $29.95 Buy new : $14.95 You Save : $15.00 (50%) Availability: Usually ships in 3 to 5 weeks 15. Lenox Crystal Sentiments Invitation Frame (Kitchen) List Price: $80.00 Buy new : $49.95 You Save : $30.05 (38%) Availability: Usually ships in 24 hours 16. Oneida Laurus 4-by-6-Inch Crystal Frame (Kitchen) List Price: $30.00 Buy new : $12.99 You Save : $17.01 (57%) Availability: Usually ships in 3 to 5 weeks 17. Pfaltzgraff Rose Garden Candles, Set of 3 (Kitchen) Availability: Usually ships in 1-2 business days. Used & new from $8.95 18. HoMedics WF-CAN21 Candle Fountain with Large Staggered Pillars HoMedics (Health and Beauty) Average Customer Review: Offered by: Uncle Joe's Buy new : $44.95 Availability: Usually ships in 1-2 business days 19. Wilton Armetale Reggae Large Oval Tray (Kitchen) List Price: $100.00 Buy new : $79.99 You Save : $20.01 (20%) Availability: Usually ships in 24 hours Used & new from $79.95 20. Lenox Butler's Pantry Alternative Metal 3-Piece Chip 'n' Dip Set (Kitchen) List Price: $129.00 Buy new : $89.99 You Save : $39.01 (30%) Availability: Usually ships in 24 hours Used & new from $89.95 21. Wilton Armetale Flutes and Pearls Butter Dish with Lid (Kitchen) List Price: $57.50 Buy new : $44.99 You Save : $12.51 (22%) Availability: Usually ships in 24 hours Used & new from $44.95 22. Lenox Diamonds and Pearls Crystal Triangle Perfume Bottle (Kitchen) Availability: This item is currently not available. 23. Lenox Wedding Promises Crystal Perfume Bottle (Kitchen) Availability: This item is currently not available. Create your own list! See the Best Lists Top 100 Listmania lists Search Listmania lists More about thinklazydotcom Related Listmania! Add your list Anniversary Presents : A list by thinklazy, Think Lazy - ThinkLazy.com Wine Party Necessities : A list by J.R. Matheson, Self-Acclaimed Wine Connoiss. Candles 2 : A list by Rafael A Prieto, a romantic Things to add Comfort to Life at the Office : A list by Barb Chang, Workaholic Add your list Related So You'd Like to... Create a guide give yourself a spa-quality pedicure : A guide by Inari Fox, self-pampering devotee Survive The Next Blizzard And Keep Your Sanity : A guide by Kristin Tomic, Snow-bound Create a cozy homespun, hope-filled summer night celebration : A guide by S. Braiden, Digital Diva, Entrepreneur, Imagineer and Columnist for Canada's largest radio network. Spend money on stupid things that take you nowhere! Part2 : A guide by Paulo Leite, Someone who cannot believe the stuff people buy. Create a Home Sanctuary... to relax, read, reflect, renew. : A guide by Lynda Thoreau, ergonomist, designer Plan Your Holiday Wine Selection : A guide by Amazon.com Contributor, Hugh Johnson Host a Wine and Cheese Party : A guide by Amazon.com Contributor, Paula Lambert Know How I Proposed to a Beautiful Hungarian Woman (romance) : A guide by A.Trendl HungarianBookstore.com, luckiest man alive Create a guide Where's My Stuff? • Track your recent orders . • View or change your orders in Your Account . Shipping & Returns • See our shipping rates & policies . • Return an item (here's our Returns Policy ). Need Help? • Forgot your password? Click here . • Redeem or buy a gift certificate. • Visit our Help department . Search All Products Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Pet Supplies Travel Books Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Arts & Hobbies for Top of Page Amazon.com Home | Directory of All Stores Our International Sites: Canada | United Kingdom | Germany | Japan | France  | China Contact Us | Help | Shopping Cart | Your Account | Sell Items | 1-Click Settings Investor Relations | Press Releases | Careers Conditions of Use | Privacy Notice © 1995-2005, Amazon.com, Inc. or its affiliates

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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Listmania! Great Gifts for New Moms Your Store See All 31 Product Categories   Your Account | Cart | Wish List | Help Improve Your Recommendations | Your Amazon Home | Your Profile | Learn More Search Amazon.com Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Travel Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Pet Toys Arts & Hobbies Web Search Listmania! Great Gifts for New Moms by jusa97 , Stay at Home mom of 2 under 5 E-mail this list to a friend 1. 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