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Unique Gifts & Home Decor - Gift Ideas for Birthday Gifts, Wedding Gifts and Anniversary Gifts Unique Gifts & Home Decor - Birthday, Wedding and Romatic Anniversary Gift Ideas Cart Departments Unique Gifts Gifts For Him Gifts For Her Pet Gifts Wine Gifts Baby Gifts Home Decor Tapestries Bath Products Kitchen Olive Oil Bottles Fashion Accessories Jewelry Also Available New Products Hot Sellers On Sale Estate Sale Gift Wrapping Gift Certificates Online Catalog Gift Search Gifts By Brand Caldrea Cypress Home Glass Act Isabella's Journey L' Erbolario Lady Jane Plum Creek Santa Barbara Gift Departments Home Decor Tapestries Bath Products Unique Gifts Wine Gifts Pet Lover Gifts Dog Lover Gifts Cat Lover Gifts Jewelry Kitchen Items Olive Oil Bottles Handbags Fashion Baby Gifts Gifts For Him Gifts For Her New Products Hot Sellers On Sale Clearance Gift Certificates Resources L' Erbolario Beauty Tips Host a Wine Tasting Party Olive Oil Facts & Tips Advertise on Paisley Creek Fax Order Form Site Map Link Exchange Links Tired of Spyware? Try CounterSpy Welcome to Paisley Creek's Online Gift Shop Sign in to make shopping easier. New visitor? Start here. Pamper yourself with our unique gifts, elegant home decor, wall decor, wrought iron accents, sterling silver, crystal jewelry and fashion jewelry, gourmet and country kitchen decor, Isabellas Journey handbags, kitchen accessories, bath and body products, perfume bottles, olive oil bottles and dipping sets, Caldrea products, wine bottle holders, baby gift ideas, wine gifts, cat lover and dog lover gift ideas. Shop our online gift ideas for wedding gifts, birthday gifts, anniversary gifts, holiday gifts, corporate, bridesmaid, teacher and romantic presents. Unique Gifts and Online Gift Ideas Romantic Anniversary, Wedding and Birthday Gifts Shop our great gift ideas at Paisley Creek. For example, escape to the wine country with the great food, wine, and music from this wonderful Menu and Music Tasting the Wine Country Cookbook and Music Set! We have great golf gifts , birthday, wedding, anniversary gifts . Shop our pet gifts for a unique dog gift or cat gift for the animal lover on your shopping list. Baby gifts and newborn gift ideas. Browse our wine gift ideas shop for wedding gifts , anniversary, corporate gifts , christmas, holiday or birthday gifts . Undecided? Choose a Gift Certificate. Shop our unique gifts and gift ideas by clicking Unique Gifts . L' Erbolario Italian Bath and Body Products We proudly offer European bath and body products from L' Erbolario. Popular with Europeans, these elegant Italian bath products have stylish packaging reminiscent of the Tuscan countryside, wonderful fragrances and superior quality. These Italian bath and body products make perfect anniversary or birthday gifts . Shop our soap, bath salts, body and massage oil and delicate newborn and baby bath products. Need a great baby gift idea? Make a unique baby shower, baby gift or baby bath product gift basket. Shop online for our Italian L' Erbolario and other bath products and bathroom decor. Hand-blown Glass Perfume Bottles Bath Products, Bathroom Accessories and Bathroom Decor The elegant topaz and cream swirls of this hand-blown glass perfume bottle make it a delightful bathroom vanity accessory. Created by master craftsmen employing century-old methods, our perfume bottles make great romantic valentines gift, anniversary gifts or a unique birthday gift idea for her. Shop our decorative bath products, bathroom accessories and bathroom decor online here Bath and Body . Elegant Home Decor and Accents Candleholders, Clocks, Lamps, Wall Decor and Decorative Home Furnishings Shop our elegant home decor and accents from decorative pillows to beautiful tapestries and other wall decor and wall hangings. Shopping for a decorating idea for your home or garden? Add elegance to any room with this decorative accent Table, Office or Desk Lamp. Shop online for our home decorating products and house-warming gift ideas in our Home Decor shopping category Home Decor . Fashion Jewelry Sterling Silver, Austrian Crystal and other Costume Jewelry Shopping for romantic wedding, anniversary or birthday gift ideas for her? Check out our quality sterling silver, crystal and fashion jewelry. We offer handbags, unique rings, earrings, bracelets and sterling silver necklaces. Here's a great gift idea for her - this elegant three strand stone necklace and earring set in our Fashion Jewelry shop.. Santa Barbara Ceramic Designs and Cypress Homes Olive Oil Bottles and Dipping Sets This Montalcino Olive Oil Bottle and Dipping Set includes a decorated Italian style glass Olive Oil Bottle, porcelain Dipping Bowl and Recipe Booklet featuring ten bread dipping recipes. Shop our Olive Oil Bottles and Olive Oil Dipping Gift Sets from Santa Barbara Ceramic Designs and Cypress Homesby clicking Olive Oil Bottles . For some helpful hints, additional olive oil information and one bread dipping recipe, click Olive Oil . Kitchen Accessories and Decor Caldrea, Cypress Homes and Santa Barbara Ceramic Design Products, Serving Trays, Trivets, Coasters, Wine Bottle Holders and other Kitchen Accessories Shop online for our unique kitchenware, housewares, accessories and kitchen decor. Caldrea products to freshen your home. Santa Barbara Ceramic Designs and Cypress Home products, like this rooster serving tray, will add charm to your french country kitchen. Find great gift ideas and country kitchen decor onlinefor your home in our Kitchen Accessories shop. Sign up for our periodic Paisley Creek Newsletter Your Privacy is always protected. Paisley Creek Home Decor, Unique Gifts, Bath Products, Gift Ideas, Fashion Jewelry, Kitchen Accessories Home Decor and Accents | Tapestries | Bath, Body and Beauty Products | Kitchen Accessories Unique Gifts and Gift Ideas | Pet Lover Gifts | Wine Gifts | Gifts for Her | Gifts for Him Fashion Jewelry | Olive Oil Bottles | Fashion Accessories | Handbags About Us | Help | Contact Us | Privacy Policy | My Account | My Cart | Order Status | Links | Site Map 2002-2005 Paisley Creek Gifts. All Rights Reserved Online Gift Shop - Gift Ideas for Wedding, Anniversary and Birthday Gifts Testimonials You guys are really thorough. Thank you for the personal touch to your service. It is greatly appreciated. Jennifer, Studio City CA I was quite pleased with the merchandise on Paisley Creeks web site, and will be back there again. Jeff, Havelock NC

Birthday Presents Romantic Gifts

► » Romeo and Juliet starring YOU in happy-ending edition with your picture on cover! Wedding Anniversary Gifts and Unique Romantic Present Ideas - a customized romance novel! HOME : BOOKS : -- CORPORATE GIFTS : Kids : GIFT BASKETS : TESTIMONIALS : FAQ : CONTACT -- -- Call us toll free 1-866-660-1109 -- Romeo and Juliet - the happy ending edition! Starring YOU and a special someone as Romeo and Juliet! -- The ultimate romantic, wedding or anniversary gift — now available in a personalized "happy ending" edition, with optionally your pictures on the cover! It's the way Romeo and Juliet should have been - true love with a personal twist! Standard cover Photo cover Price: $29.95 “There could not have been a more perfect 20th wedding anniversary present. Thanks so much.” A.H., Studio City, CA Click here to read what our customers have been saying... About Customizations tell a friend Photos Gift Ideas Romeo and Juliet, Shakespeare's classic drama of passionate love—now releasedas a unique personalized romance with YOU playing the part of the famous lovers. A novel wedding,romantic or anniversary gift . Picture the thrill of classic lines personalized with you in them: "Oh Romeo, Romeo Brad, Brad. Wherefore art thou Romeo Brad?" "But, soft! What light through yonder window breaks? It is the east, and Juliet Helenis the sun." What's more, if you choose the Happy Ending Version a new scene is added withan unexpected plot twist — the lovers live happily ever after! A short scene is added after ActV Scene III. It turns out the apothecary's poison didn't work and Romeo survives, and Juliet's stabbingof herself merely made her pass out. (With sincere apologies to William Shakespeare, Mercutio and Tybalt!) Romeo : Juliet's true love Montague : Romeo's family, involved in a bitter feud with the Capulet clan (Juliet'sfamily) Juliet : Romeo's true love Capulet : Juliet's family, involved in a bitter feud with the Montague clan (Romeo'sfamily) Verona : The city where most of the story takes place Happy Ending Version The new scene is available in the following versions, whereRomeo and Juliet survive: Classic version ACT V, SCENE IV. IN THE SEPULCHRE. [Romeo and Juliet awaken, rubbing their eyes] Romeo What uncommon commotion stirs these folk? Ah, blessed apothecary, whose potion miss'dits mark! Juliet And perhaps 'twas the keenness of mine love that hath dulled the dagger's blade. Romeo What sayest thou we hasten to Verona? Juliet Come, prince, love, husband, shining angel! Let's leave this cold sepulchre for Verona'swarm embrace. [Exeunt Romeo and Juliet hand in hand] Irreverent version ACT V, SCENE IV. IN THE SEPULCHRE. [Romeo and Juliet awaken, rubbing their eyes] Romeo What the heck was that big scene all about? Juliet Who knows? I just passed out for a second and everybody's losing it. Luckily thedagger wasn't sharp. Romeo And the apothecary screwed up big-time! What do you say we head home? Juliet Sounds like a plan, my medieval man! [Exeunt Romeo and Juliet hand in hand] Your privacy is assured: once the email is sent we do not retain any names or email addresses Email To Subject Message text Your name Your email Additional photos coming soon! Anniversary Gifts Wedding Gifts Birthday Presents Romantic Gifts Christmas Gifts Graduation Gifts Valentine Gifts Listed below are both the modern and traditional anniversary gift names Anniversary number Traditional Gift name Modern Gift name First Paper Clocks Second Cotton China Third Leather Crystal & Glass Fourth Fruit & Flowers Appliances Fifth Wood Silverware Sixth Candy & Iron Wood Seventh Wool & Copper Desk Sets Eighth Bronze & Pottery Linens & Lace Ninth Pottery / Willow Leather Tenth Tin & Aluminum Diamond Jewelry Eleventh Steel Fashion Jewelry Twelfth Silk & Linen Pearls Thirteenth Lace Textiles / Furs Fourteenth Ivory Gold Jewelry Fifteenth Crystal Watches Twentieth China Platinum Twenty-Fifth Silver Silver Thirtieth Pearl Diamond Thirty-Fifth Coral Jade Fortieth Ruby Ruby Forty-Fifth Sapphire Sapphire Fiftieth Gold Gold Fifty-Fifth Emerald Emerald Sixtieth Diamond Diamond -- Price: $29.95 Did you know? Select the custom photo option for the ultimate in personalization- a picture of YOU on the cover! (Details...) Every book comes with a customized cover with your name on it A dedication message (upto a page) is included at no extra cost -- Shipping Basic shipping to USA/Canada: $4 Express: $9 (More details...) -- -- Titles Romance - Romeo and Juliet Adventure - Zorro -- - Robin Hood - NEW! - The JungleBook - Moby Dick Fantasy - The Wizard of Oz - Alice in Wonderland Mystery - The Adventuresof Sherlock Holmes - The Memoirs of Sherlock Holmes - The Hound of the Baskervilles - Early Sherlock Holmes Drama - A Christmas Carol - Anne ofGreen Gables - Anne of Avonlea - Anne of the Island Horror - Dracula - Dr. Jekyll & Mr. Hyde -- HOME : POLICIES : DEALERS & AFFILIATES : JOBS : CONTACT : RESOURCES Click to verify Shop with confidence! Customized Classics is a certified InternetSecure Merchant ---

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NRDC: The Great Green Gift-Giving Guide Cities & Green Living : Green Living : In Brief : Guides The Great Green Gift-Giving Guide Tips from environmental professionals for giving easy-on-the-planet presents that go way beyond the basics. We asked NRDC's personal shoppers (actually, they're attorneys, scientists and policy analysts) to tell us the best environmentally friendly gift they've ever given or received. We've packed a shopping cart full of their stories, and added some links to help you track down their green gift suggestions. One of the best and easiest ways to remind your loved ones to get outdoors and enjoy nature is to buy them a national parks pass . It's a great reminder that there's life beyond the desktop. -- KATE WING is an NRDC policy analyst who works to protect marine species and habitat. One of the most useful holiday gifts I've ever received is a subscription to The Green Guide . Each month, The Green Guide provides clear answers to consumers' most immediate and practical questions about personal- and household-environmental issues, such as, "My son has asthma, how can I reduce his exposure to pollution at home and at school?" or, "We're preparing a new bedroom for our baby, can you recommend safe and healthy products for us to consider?" The Green Guide and its website are where Consumer Reports meets Good Housekeeping and Web MD . By doing the research on which products to buy and what practices are best, The Green Guide takes the hard work out of doing right. -- JACK MURRAY is NRDC's director of development. A year-long subscription to National Geographic is a superb gift idea for anyone interested in the natural world. I have spent many hours thumbing through issues collected over the years. The magazine's always-informative articles and spectacular photography celebrate different cultures, ideologies and natural phenomena around the globe. A subscription to National Geographic is a once-a-month adventure to unknown lands. You also get the pleasure of knowing your membership dollars help support important research and exploration projects around the world. -- NIKKI VERHOFF is a writer in NRDC's development department. The best present I ever gave, according to my best friend and the most inspiring environmentalist I know, was an autographed copy of Shel Silverstein's The Giving Tree , accompanied by a certificate for a tree to be planted in his honor. I wrapped the book with old E magazines (to be environmentally friendly) and included a little thank-you note for his continued support and inspiration. -- ELIZABETH PANELLA is an assistant in NRDC's Northeastern air/energy and environmental justice programs. For the past few years, a popular gift in my family has been to donate an animal to a less fortunate family in another part of the world through Heifer International . The idea is that, on behalf of someone else, you purchase livestock -- anything from a llama to bumblebees -- to help that family become self-reliant. You can even buy "shares" of an animal or an entire "ark," depending on your budget. -- LISA WHITEMAN is a web production associate in NRDC's web department. For a $25 donation, an L.A.-based group called Tree People will plant a tree in honor or memory of someone and send a certificate. For $75 they will plant a grove of five trees. The certificates are very nice and make great gifts. I have done this several times over the years and people respond very favorably. -- GAYLE PETERSEN is the office administrator for NRDC's Los Angeles office. The best gifts I've given and received have been adopted manatees . The Save the Manatee Club in Maitland, Florida, has a bunch of cuddly manatees that people can adopt. You get a photo and a little bio of each one, plus an update on their doings throughout the year. -- ROB WATSON is a senior resource specialist who has led environmental design efforts for NRDC's award-winning offices in New York, Washington, D.C. and Santa Monica. A " night spotting scope " was a wonderful gift for me. I love to go camping and hiking at night, and have managed to sneak an excellent peek at some nocturnal animals through this handy gadget. I got a good look at a fox, several skunks and an elk despite very little moonlight. Another idea: Tilley hats are tough, outdoorsy canvas hats which protect from the elements. I bought one for my father and he loves it. And after much waiting (and hinting), I finally received one for my birthday. I have worn it through wind, rain, sea spray, hail and even volcanic ash, and it has held up perfectly (although it now has some spots to give it character). -- GINA SOLOMON, M.D. , an expert in environmental threats to public health, is a senior scientist at NRDC. Probably the best environmental gift I ever received was not designed to be an "environmental" gift at all. I don't think that I would be where I am today if my parents hadn't decided to send me to Camp Menatoma in Kents Hill, Maine, in the summer of 1969. That summer -- and for seven summers afterward -- I spent up to two months exploring the Maine woods, learning outdoors skills and playing with new friends. But Camp Menatoma taught me more than how to hold a canoe paddle or stand up on water skis. I also learned about the damage being done to the Maine woods by clearcutting, about how plastic six-pack holders could choke our lake's glorious loons and about our role as the earth's protectors. In short, at Menatoma I developed an environmental consciousness that has led me to a career with NRDC today. Going to camp showed me a world that existed beyond our suburban Long Island home, my grandparents' apartment in Brooklyn, and our many urban field trips to Coney Island and Manhattan. It's a gift that I thank my parents for every day. -- RICH KASSEL is a senior attorney at NRDC and an internationally recognized expert on vehicle pollution who is the main architect of NRDC's "Dump Dirty Diesels" campaign. Editor's note: A terrific, related idea is to give a donation in a friend's or relative's name to the Fresh Air Fund , which sends city children on summer vacations in the country. My best present was a pair of lightweight, top-quality binoculars that my husband, Michael, gave me. They've been a joy to have on long treks in mountains, on rivers and in deserts as well as on jaunts closer to home. Although I don't use them only for birding, they have made me a much better birder -- which has made both of us happy, since Michael is a big-time birder! I literally try not to leave home without them. -- JOHANNA WALD is the director of NRDC's land program and a nationally recognized expert on public land management. One year, two of my friends gave my mom a homemade holiday wreath decorated with birdseed, suet and fruit slices to hang in her garden and keep the birds well fed during the winter. After the bird food is gone, what's left of the wreath goes into the compost pile. It's not too hard to find the components to make your own, but you can also always buy a pre-made wreath for birds . -- LISA M. CATAPANO is NRDC's director of online advocacy and prefers watching college basketball to watching birds. A couple of years ago, an NRDC staffer recommended giving those really nice bags that fold up into a small pouch and are very easy to keep in your purse or pocket. To my delight, one of my coworkers was inspired by the idea and bought one for me. They're great -- much stronger than plastic bags, easy on the environment and perfect as stocking stuffers. -- RITA BAROL is NRDC's director of websites and reports. I received unpetroleum lip balm a couple of years ago and now buy it any time I can find it. -- KAREN WAYLAND is NRDC's legislative director. One great gift for homeowners is a bat house from Bat Conservation International . If you have a tall tree or a chimney you can host bats, which will help keep your insect populations down and teach your kids that bats are more friend than foe. "Fishing Hunks" calendar . Fishing has taken a heavy toll on our oceans, and as we try to make better management decisions for the future, communities are looking for ways to change how they relate to the seas. Proceeds from calendar sales go to scholarships for children of Cape Cod fishing families, supporting what I hope will be a new crop of smart, fisheries biologists.-- -- KATE WING Electric scooters are growing in popularity here in New York City. The gasoline-powered versions make a lot of noise, and their tailpipe emissions are completely uncontrolled. But the Zappy electric scooter is silent and creates zero tailpipe emissions. Even taking into account the emissions related to the electricity used to charge the battery, the Zappy is still much cleaner than its internal-combustion counterparts. My wonderful wife gave me one as a wedding present, and I've taken it all over the city on errands and for fun. People are always stopping me to ask questions and tell me how cool the scooter is. At around $400, the Zappy is a little expensive, but from the perspective of an environmental techie like me, it's worth every penny. -- NATHANAEL GREENE is a resource specialist at NRDC working on energy efficiency and renewable energy. Energystar.gov offers terrific information on energy-efficient lighting products , many of which are suitable for holiday gifts. For instance, giving someone an Energy Star-rated torchiere to replace a halogen torchiere is a perfect gift. Not only will it save your friends and loved ones money by reducing their energy bills, it may well save their lives (halogen lamps are notorious fire-starters). -- RALPH CAVANAGH is a senior attorney and co-director of NRDC's energy program. Holiday cards from Native Energy help spread the word about global warming and keep carbon dioxide out of the air at the same time. The cards come in four themes and represent carbon reductions for projects such as wind turbines on Native American lands or a renewable methane generator on a family dairy farm. By purchasing the $12 card, you'll keep a ton of carbon dioxide out of the air; with the $60 card, you can boost that number to 6 tons. Order online or call (800) 924-6826. -- ANTONIA HERZOG is a legislative advocate in NRDC's climate center. As a somewhat gadget-obsessed resident of sunny California, I'm hoping one of the environmentally minded gift-givers I know surprises me this year with the iSun Solar Charger . It's small enough to fit on a windowsill, and can charge cell phones, MP3 players and -- with a special attachment -- batteries. -- LISA BEEBE is a freelance web page producer with NRDC's web department. I give rechargeable batteries and rechargers to friends and family members, especially those with kids. Kids' toys create a lot of demand for batteries, so it's greener (and cheaper!) if parents don't have to deal with so many disposable batteries and the troubling chemicals, like mercury and cadmium, that they contain. -- ALLEN HERSHKOWITZ , an internationally recognized expert in recycling and solid waste management, is a senior scientist at NRDC. My wife has given me a flashlight and a radio from Freeplay , and they're great. Both are powered by cranking handles attached to the casings. (Some Freeplay products can also operate on a second source of power, either a solar panel or a rechargeable battery.) They ALWAYS work, and there are no batteries to dispose of. Plus, with the transparent housing, you can see how the really cool spring mechanism works so it's educational, too. -- BARRY NELSON , an expert in California water issues, is a senior policy analyst at NRDC. Give all the drivers on your list a tire inflation gauge so they can check their cars' tire pressure. Properly inflated tires save fuel, reduce pollution and don't wear out as quickly. Underinflation of only five pounds per square inch can reduce a performance tire's tread life by 25 percent! Being small and inexpensive, tire gauges also make great stocking-stuffers. -- JEFF FIEDLER is a policy specialist with NRDC's climate center. One of the best gifts I have given -- to the family that has everything (and more): the excellent little book by Alan Durning, How Much Is Enough? The Consumer Society and the Future of the Earth. Without being too preachy, it explores whether increasing consumption is related to greater happiness. -- ERIC A. GOLDSTEIN is a senior attorney and co-director of NRDC's urban program. LED (light-emitting diode) holiday lights are quickly becoming a tradition in public spaces across the country and make an energy-smart and safe gift. They save up to 90 percent of the energy used by regular mini holiday lights and last 100 times longer, saving the hassle of having to replace bulbs frequently. And since they don't heat up or break, these lights reduce the risk of fire and help protect children's hands. Look for them alongside standard lights in many stores. -- SARAH JAFFE is a science fellow in NRDC's energy program. book recommendations , many of which also make great gifts. -- Diaper service (you know, real cloth diapers -- remember them?) from my parents for my first-born. -- CHUCK CLUSEN is a senior policy analyst and director of NRDC's national parks and Alaska projects and is a nationally recognized expert in public land management. The best "green" gift that I've ever received was a couple of canvas shopping bags so that I'd no longer have to deal with the "paper/plastic" dilemma. Plus, the whopping five-cent reduction in my total shopping bill each time I use one helps towards my retirement. -- DAN GILDOR is a project attorney in NRDC's Los Angeles urban program and focuses on enhancing water quality in California. We once gave an old computer to a very small public interest group that was operating on a shoestring. We thought it was hopelessly obsolete, but they thought it was the greatest thing and were very grateful. Since discarded computers are increasingly an environmental problem, it's useful to know that you can usually find someone who is happy to accept one that is less than state of the art. And all the women in my family have whimsical earrings made from various kinds of recycled materials, ranging from typewriter keys to flattened bits of trash from Vermont roadsides. -- NANCY MARKS is a senior attorney at NRDC who takes on corporate polluters in court. Doesn't it seem silly to just trash out-of-date government-surplus maps? Someone at New England Cartographics asked that very question and came up with the idea of making stationery out of the old topographic maps, a truly inspired recycling idea. The attractive envelopes and letter paper are a joy to send and receive. Even my pen pal of 12 years was impressed. -- CRAIG DYLAN WYATT is a program assistant with NRDC's land program. My work on the pulp and paper manufacturing industry has helped turn me against using paper napkins, and cloth napkins make a great alternative. To create an inexpensive napkin gift package that's fun for kids, purchase cotton bandannas -- say, two per person for a family -- that are colored differently for each family member. Bandannas.com sells all sorts of great novelty patterns -- like rainbows, tie-dye and skull and crossbones (the pattern my five-year-old son picked for himself), as well as the standard paisley. -- JESSICA LANDMAN is an NRDC consultant and a former NRDC senior attorney and senior counsel. I give subscriptions to Organic Gardening magazine to avid gardeners who have not yet switched to organic methods but I'm sure would be keen to do so if they had some information at their fingertips. -- MATTHEW PERRIN is NRDC's development researcher and a community gardener in New York City. How about an organic dried fruit basket ? -- TOM COCHRAN is the director of NRDC's nuclear program and holds the Wade Greene Chair for Nuclear policy at NRDC. As a law student in Vermont, I learned to appreciate organic wines and beer. They took the edge off of those cold Vermont winters -- and they make a great gift! To find organic wine and beer sources online, check out Organic Wine Company , The Organic Wine Press , Organic Grapes into Wine Alliance , Bison Brewing or Otter Creek Brewing . -- DIANA DASCALU directs NRDC's Anacostia River restoration project. I'd like to give all my terribly busy friends in the New York area a weekly delivery of organic food from Urban Organic . The company buys produce, groceries and dairy goods in bulk from organic cooperatives, distributors and individual farmers and drop them off in grocery boxes at your door. The contents vary with each season, and you can ask them to leave out things you don't like. Planet Organics offers a similar service in the San Francisco Bay Area. -- SARAH BRIGHT is the associate editor for the NRDC website. In my work at NRDC I advocate alternatives to environmentally damaging factory farm practices that pollute our air and waterways and threaten public health. By purchasing your holiday ham or turkey directly from cooperatives like Patchwork Family Farms you can support independent family farmers who are trying environmentally sustainable methods of farming pork, chicken and beef. Last Thanksgiving I ate my words when I gave my mother a pasture-raised turkey to cook for dinner -- in case you are wondering, it was delicious! For more on sustainably-raised meat products visit the Eat Well Guide . -- MELANIE SHEPHERDSON is an attorney with NRDC's clean water project. I was about 10 years old when my mother -- a model of antimaterialism before it became fashionable -- decided to call off holiday gift-giving altogether. Instead, members of our family donated the money we would have spent on gifts for each other to our favorite charities . While I may not have been totally thrilled with the concept at that young age, it was a terrific lesson in values I've carried with me ever since. I've even wondered if this family tradition later influenced my choice of careers! -- ELIZABETH FINCH is NRDC's director of gift planning. More Green Gift Ideas and Holiday Resources from NRDC Give organic coffee from Beantrees -- designed with the earth in mind -- to any java-loving pals. Because it's grown without pesticides, organic coffee is healthier for the people who grow it, the regions where it's grown and the people who drink it. And we can vouch for the way it tastes: NRDC uses Beantrees coffee in our offices. (Tip: When ordering, enter the coupon code "freemug" to get a free travel mug.) Give an NRDC gift membership . Members receive a year's subscription to Nature's Voice , our highly readable and photo-filled bulletin, a stunning NRDC screensaver, a handy canvas tote bag and the satisfaction of protecting wilderness and wildlife. Visit NRDC's list of book recommendations to find the perfect books for all the readers on your list. Have a Cool Holiday for 10 ways to fight global warming while enjoying the season; fFor green consumer tips you can use all year, see NRDC's green living links . -- See NRDC's green living links for more green consumer tips. While NRDC strongly encourages efforts to "live lighter on the planet," we are not in the business of endorsing products or services. Our staff suggestions and the links that accompany them are meant only to give you some ideas and help you to make your own green-giving decisions. last revised 11.19.04 Home | About Us | Contact Us | Site Map | Privacy Policy | © Natural Resources Defense Council

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

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