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Yucca Valley Senior Living, Senior Care in Yucca Valley, CA
Crystal Care Villa
Joshua Tree, CA 92252 (6.81 Miles Away)
Assisted Living. Prices Starting At: $2000
#1 Crystal Care Villa6410 El Reposo Street
Joshua Tree, CA 92252
6.81 Miles Away
Starting at Starting At: $2000/mo.
Desert Rose Elder Care
Twentynine Palms, CA 92277 (20.80 Miles Away)
Assisted Living. Prices Starting At: $2200
Desert Rose Elder Care is a Residential Care Facility for the elderly, licensed by the California Department of Social Services. Located in the quaint little city of Twentynine Palms, California, the facility is approximately 65 miles northeast of Palm Springs, on the northern edge of Joshua Tree National Park in the Mojave Desert.
#2 Desert Rose Elder Care73511 Sunnyvale Drive
Twentynine Palms, CA 92277
20.80 Miles Away
Starting at Starting At: $2200/mo.
Stonewall Gardens
Palm Springs, CA 92262 (24.10 Miles Away)
Assisted Living. Prices Starting At: $2850
The staff at Stonewall Gardens shares a passion for ensuring residents' well-being. Trained and capable personal care assistants are in attendance 24-hours each day to lend a hand with daily living activities such as medication management, dressing, grooming, bathing, mobility, ambulation and using the restroom. Residents using Stonewall Gardens' assisted living program enjoy the benefits of community life and the elegant and amenity-rich lifestyle — with much of the cost included in the basic monthly rent.
#3 Stonewall Gardens2150 N. Palm Canyon Drive
Palm Springs, CA 92262
24.10 Miles Away
Starting at Starting At: $2850/mo.
Sheridan In-Home Care
Palm Springs, CA 92262 (24.98 Miles Away)
Home Care
Thank you for considering Progressive Care Partners. My name is Victor Ide and I founded Progressive Care Partners with the sole purpose of helping people remain in the comfort of their own home with a special awareness and understanding of each person's unique lifestyle.
#4 Sheridan In-Home Care400 S. El Cielo Rd, Suite E
Palm Springs, CA 92262
24.98 Miles Away
Windsor Court Assisted Living
Palm Springs, CA 92262 (25.68 Miles Away)
Assisted Living. Prices Starting At: $2595
Windsor Court Assisted Living is the most "seasoned" of facilities in that we have been in business for 34 years. We have an Administrator that is a registered nurse and has been here for nearly 18 years. Our maintenance director has been here for 15 years. We have one caregiver that has been caring for our residents for more than 30 years. The average length of stay for our employees is about 7 years. That is important in the continuity of care to our residents. It is nice to know that the same people are here to meet your needs. We care with heart and want to make this transition as comfortable as possible.
#5 Windsor Court Assisted Living201 S. Sunrise Way
Palm Springs, CA 92262
25.68 Miles Away
Starting at Starting At: $2595/mo.
Mission Hills at Rancho Mirage
Rancho Mirage, CA 92270 (26.53 Miles Away)
Assisted Living. Prices Starting At: $1995
At Mission Hills Senior Living, life happens according to plan - a comfortable, dynamic, detail-oriented plan. Daily activity is the result of proven practices, systems, standards and an organization that has been refined by experience. You'll notice the calming structure that comes from master planning with your very first visit. Similar to the motivation of our residents, we strive for balance: activity is balanced with quiet spots, fine dining with casual flair, full-service programs with a la carte freedom.
#6 Mission Hills at Rancho Mirage34560 Bob Hope Drive
Rancho Mirage, CA 92270
26.53 Miles Away
Starting at Starting At: $1995/mo.
Gentiva Hospice
Palm Desert, CA 92211 (27.93 Miles Away)
Hospice Care
Kindred at Home offers a variety of care including hospice care, home health care and private duty, all designed to help people recover as fully as possible in a comfortable, familiar setting.
#7 Gentiva Hospice36947 Cook St
Palm Desert, CA 92211
27.93 Miles Away
Palm Desert, CA 92260 (29.22 Miles Away)
Retirement Communities. Prices Starting At: $3000
Residents of Segovia live in beautiful homes on a lovely five-acre campus with golf course, manicured courtyard and mountain views. Each Casita has its own patio, while each apartment home has a private patio or balcony that expands the living space to the outdoors. Your home will reflect your personality, tastes and interests.
#8 Segovia39905 Via Scena
Palm Desert, CA 92260
29.22 Miles Away
Starting at Starting At: $3000/mo.
API Home Care
Palm Desert, CA 92211 (29.24 Miles Away)
Home Care
API Home Care Services based in Palm Desert specializes in Companion care services to individuals who need non-medical assistance with activities of daily living. Our staff is available 24 hours a day, 7 days a week.
#9 API Home Care77711 Flora Rd
Palm Desert, CA 92211
29.24 Miles Away
Home Care Assistance of Palm Desert
Palm Desert, CA 92211 (29.68 Miles Away)
Home Care
At Home Care Assistance of Palm Desert, our motto is "Changing the Way the World Ages." Our Home Care Agency has taken this vision to heart and we feel strongly that retirement and aging are not a time to stop but a time to get going. It is our mission to help provide a high quality of life to seniors in Palm Desert and the surrounding communities and to help remove the stress from their lives and the lives of their loved ones. We provide in-home care that goes well beyond companionship, mobility assistance, meal preparation and hygiene. Call us for Alzheimer's care, Dementia care, Parkinson's care, post-stroke care or post-hospitalization care for any medical or surgical event. We are available 24/7! Ask about our Balanced Care Method and Cognitive Therapeutics Method.
#10 Home Care Assistance of Palm Desert39620 Washington Street
Palm Desert, CA 92211
29.68 Miles Away
Senior Living Assistant provides you with an ever growing list of Yucca Valley senior living communities where you and your family can view the amenities offered by different communities. We maintain a database of Yucca Valley senior care communities.
Today's new seniors are baby boomers, a generation that demands the opportunity to live life the way they want. Many independent seniors desire the benefits of Yucca Valley senior residences or Yucca Valley senior living apartments; basically, they desire the chance to live in a community with their peers. These housing options include retirement communities where seniors feel at home with people their same age.
The most important thing for people considering Yucca Valley CA senior living homes is to find a place where they can continue to lead the lifestyle they choose, including being as active as they choose to be.
We currently have 10 senior living communities in the Yucca Valley CA area. Compare by care type, price, amenities, distance and more. Our recommendations below may help you start your conversation.
Closest senior living community to Yucca Valley CA:
Crystal Care Villa is only 6.81 miles away.
Community with the lowest starting price:
Mission Hills at Rancho Mirage in Rancho Mirage, CA starts at only $1,995.00.
Community that offers the most different senior care services:
Crystal Care Villa offers 1 services: Assisted Living.
Once you have found a community, simply fill out your details online or call us at 800-829-6217 to speak to a special care advisor for more information. There are no upfront cost involved and SeniorLivingAssistant.com is here to help you locate a senior home for you or your loved ones in Yucca Valley, CA as easily as possible.Other Communities Near Yucca Valley, CA: 12
Aaspen Village Care, 7645 Kickapoo Trl, Yucca Valley, CA 92284. 5.15 Miles.
Desert Springs Home, 66825 Estrella Ave, Desert Hot Springs, CA 92240. 16.11 Miles.
Desert Royale Care Home, 66550 Ironwood Dr, Desert Hot Springs, CA 92240. 16.59 Miles.
Victoria Royale Residential Care, 68805 Panorama Rd, Cathedral City, CA 92234. 23.64 Miles.
California Nursing & Rehab Center, 2299 N Indian Canyon Dr, Palm Springs, CA 92262. 23.97 Miles.
Windsor Court Assisted Living, 201 S Sunrise Way, Palm Springs, CA 92262. 25.63 Miles.
Palm Springs Health Care, 277 S Sunrise Way, Palm Springs, CA 92262. 25.72 Miles.
Sunrise of Palm Springs, 1780 E Baristo Rd, Palm Springs, CA 92262. 25.74 Miles.
So Caring Assisted Living, 34560 Bob Hope Dr, Rancho Mirage, CA 92270. 26.43 Miles.
Eisenhower Immediate Care Center Inc, 67780 E Palm Canyon Dr, Cathedral City, CA 92234. 27.42 Miles.
Brighton Gardens-Rancho Mirage, 72201 Country Club Dr, Rancho Mirage, CA 92270. 29.26 Miles.
Senior Living Near Yucca Valley, CA
Big Bear City, CA Senior Living
Cathedral City, CA Senior Living
Desert Hot Springs, CA Senior Living
Indio, CA Senior Living
Joshua Tree, CA Senior Living
Palm Desert, CA Senior Living
Palm Springs, CA Senior Living
Rancho Mirage, CA Senior Living
Sky Valley, CA Senior Living
Twentynine Palms, CA Senior Living
Senior Living Zip Codes Near Yucca Valley, CA
Yucca Valley, CA Senior Care Types
Yucca Valley, CA Memory Care
Yucca Valley, CA Assisted Living
Yucca Valley, CA Independent Living
Yucca Valley, CA Nursing Homes
Yucca Valley, CA Home Care
Yucca Valley, CA Retirement Communities


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Chipping Norton
Tourist Information Centre, Moreton in Marsh
High Street (Moreton in Marsh), Moreton-in-Marsh, GL56 0AZ
£75 per 10 week term
18-Apr-13 to 27-Jun-13
Thu, 12.30 - 2.30pm weekly, No class in half trm
Moreton-in-Marsh is 8 miles from Chipping Norton.
2 hours a week just for YOU, to get creative, meet like-minded people and have some fun. Write for children, for adults - or just for yourself. Anything goes!
I'm an experienced tutor and was one of the winners of the recent Mumsnet Children's Bedtime Story competition.
Booking essential. Please contact me if you'd like to know more! thanks
Times and prices are subject to change. Contact venue before setting out.
Please login first.

subset: commoncrawl


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From Wikipedia, the free encyclopedia
|This is a Wikipedia user page.
This is not an encyclopedia article. If you find this page on any site other than Wikipedia, you are viewing a mirror site. Be aware that the page may be outdated and that the user to whom this page belongs may have no personal affiliation with any site other than Wikipedia itself. The original page is located at https://en.wikipedia.org/wiki/User:PL290.
Greetings. I am PL290. You may find it difficult to believe me if I tell you that that is, in fact, my real name.
On vandalism[edit]
As part of my work on Wikipedia I counter vandalism by reverting destructive edits that damage the encyclopedia. If I've made a mistake and reverted what you believe was a constructive edit, please accept my apologies and leave a message to tell me what I've done. Conversely, if you intended to destroy what others have created, and you're here now to wreak further damage (this time to my user page), go right ahead: other editors will quickly restore the page. That's the kind of great community we have here. Cheers!
Things people have given me[edit]
I hereby award this Flaming Joel-wiki to PL290 for their great effort in getting Elvis Presley and The Beatles featured, two of Billy Joel's vital articles....cheers, Casliber (talk · contribs) 03:39, 25 March 2010 (UTC)
|The Teamwork Barnstar
|For PL290, for fostering an incredibly collaborative environment at the Featured article candidacy for The Beatles. If all nominators and reviewers behaved with as much class as you did, FAC would be a much less stressful place. Karanacs (talk) 20:58, 10 November 2009 (UTC)
|The Audio Barnstar
|Thank you for working so hard to improve the fair use rationales at The Beatles - they are now exemplars for the rest of the community. Awadewit (talk) 02:08, 20 October 2009 (UTC)
|The Music Barnstar
|To PL290, well done on the work on getting Big Star up... Casliber (talk · contribs) 23:46, 18 August 2009 (UTC)
|The Content Creativity Barnstar
|This Barnstar goes to PL290 for his outstanding work on creating and improving new articles related to The Beatles. The project hasn't seen so much input and creativity for a long time, and the receiver of this Barnstar (PL290) should feel very proud, and sing "Yeah, yeah, yeah".--andreasegde (talk) 18:41, 28 May 2009 (UTC)
|The Template Barnstar
|For creating
{{DocumentHistory}}. It is a good template, and its use will grow eventually, with the occurrence of future reviews. Chickenmonkey 08:06, 7 July 2010 (UTC)


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A link to the Swiss Crisalix 3D simulation service is now available in a number of our "Silhouette" - "Breast" menu sections.
Look for the banner just under the camera picto leading to the gallery. Once you have registered with Crisalix, you will be able to upload three of your own photos, to be used in your next consultation at the Biel Aesthetic Surgery Clinic.
Try it out and see the new you, in 3D!


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Earth Books and Green Reading
Independent readers won't want to miss these exciting tales about our planet and the creatures that live on it.
Greetings from Planet Earth
by Barbara Kerley
Read More
The unforgettable debut novel from the award-winning author of THE DINOSAURS OF WATERHOUSE HAWKINS and WHAT TO DO ABOUT ALICE?
USB Encyclopedia of Planet Earth- New (Internet-Linked)
by Anna Claybourne , Gillian DohertyRead More
The Down-to-Earth Guide to Global Warming
by Laurie David
Read More
Irreverent and entertaining, Down-to-Earth is filled with fact about global warming and its disastrous consequences, loads of photos and illustrations, as well as suggestions for how kids can help combat global warming in their homes, schools, and communities.
Life on Earth: The Story of Evolution
by Steve Jenkins Illustrated by Steve Jenkins
Read More
This book provides an overview of the origin and evolution of life on earth and of what has been learned from the study of evolution.
Every Minute on Earth
by Steve Murrie , Matthew Murrie Illustrated by Mary Anne Lloyd
Read More
In the minute it could take you to read this page, the Earth will be hit by 6,000 lightning strikes; 2,137 pounds of popcorn will be eaten; 10,000 pieces of skin will be lost from your body; 21,000 pizzas will be baked; 954 camera phones will be sold worldwide; the International Space Station will travel 289 miles in


text: Loki won't be in Age of Ultron, but what about Agents of S.H.I.E.L.D.?Alasdair Wilkins8/07/13 9:00amFiled to: morning spoilerscaptain america the winter soldierthor the dark worldthe avengers age of ultronx-men days of future paststar trek 3elysiumcatching fireindiana jones 5kick-ass 2x-forceagents of shieldunder the domerevolution100american horror story covenwarehouse 13defiance1642EditPromoteShare to KinjaToggle Conversation toolsGo to permalink Another contender emerges for the Star Trek 3 director's chair. Chris Hemsworth reveals how Thor and The Avengers connect to The Dark World. Bryan Singer reveals how Patrick Stewart's Professor X could appear in Days of Future Past. Check out new videos for Elysium and Kick-Ass 2. A genre icon returns to Warehouse 13. Spoilers! Advertisement Top image from Thor: The Dark World.Captain America: The Winter SoldierSebastian Stan says the seeds of Bucky Barnes' survival as the Winter Soldier were sown in the original film: Advertisement "There were actually some clues in the first movie that this was going to happen, believe it or not. I didn't even know about that... There are some clues in some of the scenes, actually in some of the set pieces that the guys put in there that I didn't even know about, particularly in that rescue scene. If you freeze [frame it], you go, 'Oh!' But it's so subtle, I mean, that's one of the great things about it. There's a reason he survives that fall."As MTV Splash Page's Brett White points out, Stan is almost certainly referring to the scene where Captain America saves Bucky from Armin Zola's clutches. It's more or less explicit that Zola had previously been experimenting on Barnes, which could easily explain any enhanced abilities that would allow him to survive his fall. [MTV Splash Page]Thor: The Dark WorldStar Chris Hemsworth discusses how this movie fits into Thor's larger character arc: Sponsored "Basically, Avengers is kind of a side-step amongst everything for all the journeys. This is certainly a continuation of it but at the same time, Thor's journey I think picks up from where we left the first one. He's about to take on the throne, earning the right to be king, and now coming to the realization of what responsibility comes with. Also, Alan (Taylor) keeps talking about the dark side of that responsibility and the secrets within being king and becoming very political about what people need to know and what they want to know. So… can I say any more about it? Obviously Tom [Hiddleston] is on set so this is continuing; it's great to have some meatier stuff with Tom. Certainly in Avengers the stuff I got to sink my teeth into was those scenes. Following up our relationship and the ongoing question from Thor about what it is that Loki wants, and why and how did we come to this? I think we get to possibly attack some of those questions properly."He also discusses the various worlds that this new film explores: Advertisement Advertisement "Um, it's certainly set in both worlds, it's pretty substantial like last time, pretty similar I think. We certainly see more of Asgard and more of the Nine Realms in this film than we did in Thor. Thor was, we were just on Asgard; this time, there's a bigger universe out there that we get to explore."There's more at the link. [/Film]The Avengers: Age of UltronTom Hiddleston confirms, yet again, that Loki won't be in the Avengers sequel: Advertisement "He's not in it. Here's the thing: I don't think there's anything else Loki could contribute to The Avengers, narratively. Joss gave me so many wonderful things to do in that first film that we'd only be trying to repeat ourselves, and probably less well in the second one."[EW]X-Men: Days of Future PastDirector Bryan Singer explains that the movie could justify the resurrection of Patrick Stewart's older version of Professor Charles Xavier because "he transferred his consciousness, and could possibly construct a body around that consciousness." There are some more details at the link. [JoBlo]Star Trek 3The great "Who's going to direct the next Star Trek?" derby appears to have officially started, which means we're likely in for a flurry of reports naming potential candidates, then debunking those same candidates, and then possibly naming them again just for good measure. The first director to go through this process was, as you may recall from yesterday's post, G.I. Joe: Retaliation's Jon M. Chu, but his representatives have reportedly already denied that he's even been contacted about the job. No matter, as Rise of the Planet of the Apes director Rupert Wyatt has now been put forward as a replacement rumor. I imagine that report will debunked in the next couple of days, and then we can repeat the process several more times over the next few months. That's a slightly more crotchety way than usual of saying "take all this with a grain of salt," I guess. [SciFiNow] Advertisement Advertisement Moving on to rather less surprising news, the franchise is reportedly bringing back writers Roberto Orci and Alex Kurtzman to pen the sequel. Damon Lindelof, who also worked on the previous screenplays, is not expected to return. There were earlier reports that new writers were being considered, but that seems to have been more just a reaction to Orci and Kurtzman being too busy to initially commit to the project; now that they and Paramount have found a window for them to write it, they are going ahead. [Heat Vision]ElysiumHere's a cool new featurette.And here's some concept art. [Film School Rejects]Catching FireHere's a new still image. [Coming Soon]Indiana Jones 5For whatever it's worth, Harrison Ford actually sounds uncharacteristically enthusiastic about making another entry in the franchise: Advertisement Advertisement "We've seen the character develop and grow over a period of time and it's perfectly appropriate and okay for him to come back again with a great movie around him where he doesn't necessarily have to kick as much ass. To me, what was interesting about the character was that he prevailed, that he had courage, that he had wit, that he had intelligence, that he was frightened and that he still managed to survive. That I can do."[Coming Soon]Kick-Ass 2Here's a red-band featurette. [/Film]And here's another clip. [Coming Soon]X-ForceKick-Ass 2 writer-director Jeff Wadlow discusses his plans for the X-Men spin-off movie: Advertisement "Tonally it will fit in, quite well with all the other movies… but then I think the other movies cover a wide range of tones. It's certainly not going to be tonally similar to Kick-Ass...I hope it will have what fans of X-Force will expect. I think it will be a little edgier, I think you'll see some characters with different takes on what it means to be a mutant. There will be some grey areas that the movies haven't yet been explored. It won't be as "overt." This movie is more about the grey areas in between. I'm going to take some big ideas from the X-universe and flip them, I think in an interesting way."[Coming Soon]Agents of S.H.I.E.L.D.Joss Whedon says the TV show will definitely feature its fair share of crossovers with the wider Marvel cinematic universe: Advertisement "There will be as much as we can allow. We're still working that out. It's a fluid process… We'd love to see [Cobie Smulders as Maria Hill] again. We'd love to see Sam (Jackson as Nick Fury) too, but he's a movie star and a workaholic. Whether or not he makes time for us again I can't say yet… [Crossovers are] a great idea for the show and a perfectly good idea for (the actors). They're superstars in that universe. If they showed up it would actually make sense."[Today Entertainment]Maria Hill actress Cobie Smulders discusses what role her Avengers character could have in the show beyond the pilot, as well as how interested she is in eventually taking on a more regular role on the show: Advertisement Advertisement "I'm up for it, it's just a matter of the direction that they decide to go with the show. I don't know how much they'll be at the Command Center and how much they need me around. If it works out organically with the story line, then I'd be happy to come in but I truly don't know… It's hard to say. I'm planning a big move to New York, so that's a pretty huge factor in doing another series in Los Angeles. This is the joy and the terror of coming off of a show after nine years: What should I do, what should I not do?! If the right project comes along, of course I'd return to TV. But I'd like to focus in film and on theater right now."[Live Feed]Meanwhile, Tom Hiddleston says he would be open to appearing as Loki on the show: Advertisement "It would be something that would depend upon script and story but yeah, of course… I've spoken to him about it. I saw him down in San Diego. I hear it's good fun."[Crave Online]Under the DomeHere's a promo for the next episode, "Thicker than Water."RevolutionThe fifth episode of season two will reportedly be called "One Riot, One Ranger." [SpoilerTV]The 100The second episode of the new post-apocalyptic CW series will reportedly be called "Earth Skills." [SpoilerTV]Star-CrossedThe second episode of another new CW series — this one about the romance between a human girl and alien boy — is said to be titled, "These Violent Delights Have Violent Ends." [SpoilerTV]American Horror Story: CovenHere's the first teaser for the episode, referred to as "Detention."Warehouse 13The always-welcome Mark Sheppard will reportedly return to the show as the supposedly dead Benedict Valda for all six episodes of the final season. [The Huffington Post]DefianceThe second season has begun filming its thirteen episodes in Toronto, and Syfy released this update on the show to mark the occasion: Advertisement Advertisement Grant Bowler returns as Nolan, along with Julie Benz as Amanda Rosewater, Stephanie Leonidas as Irisa Nolan, Tony Curran as Datak Tarr, Jaime Murray as Stahma Tarr, Graham Greene as Rafe McCawley and Jesse Rath as Alak Tarr. The cast also features Dewshane Williams as Tommy, Trenna Keating as Doc Yewll, Justin Rain as Quentin McCawley and Nicole Munoz as Christie McCawley. As the story of Defiance resumes, the lives of the townspeople are in drastic turmoil. The Earth Republic has assumed control of the town, with far-reaching consequences including a new mayor. Nolan traverses the badlands to find a lost Irisa, Amanda has an unexpected new role in the town as she searches for Kenya and the Tarr family desperately tries to keep control of their criminal empire in the midst of dramatic changes. James Murray joins the cast in the integral role of Pottinger, the new mayor of Defiance. Appointed by the Earth Republic, Pottinger is shrewd, polished and charming; he quickly wins the trust of most people he meets. But his civilized veneer hides a ruthless pragmatist who traffics in information and secrets, and mercilessly punishes those who defy him. Pottinger sees people as tools to be exploited or prizes to be won; his latest object of desire is ex-mayor Amanda (Benz). Born in Manchester, England, Murray found initial fame in ITV's soap opera Coronation Street as Sandy Hunter. He has starred in numerous British film and television pieces including the popular BBC series New Tricks. He also appeared on the NBC series Beautiful People and CBS's Chaos.Additional reporting by Amanda Yesilbas and Charlie Jane Anders.Reply164 repliesLeave a reply


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Figure citation: Techniques in Organic Chemistry by Mohrig, Hammond, Schatz. ISBN 978-1429219563.
Imagine you have a big stack of differently colored marbles. For whatever reason, you want to sort your marbles into different piles based on their color. So you begin to go though and pick out the colors one by one. If you have a small number of marbles this won't take long. But now imagine your marbles are about a billionth of a meter in diameter and there are so many of them it would make Avogadro, er, I mean your head spin. Well, it wouldn't be very practical to go through with a very small tweezers, picking out all the marbles that are the same color. Indeed, color loses its meaning at those scales anyway. So we have to use some other method to sort them, hopefully a method that doesn't involve much manual sorting.
I'll return to the realm of not insulting your intelligence now.
Distillation is a method of separating two or more liquids by taking advantage of their differences in vapor pressure. Vapor pressure is the pressure exerted by the gas above a compound. All compounds have vapor pressure, even solids. Granted, the vapor pressure of steel is much less than that of, say, water. Given this fact, it would be fairly easy to separate water from steel, yes? Vapor pressure is exerted by ice. This means ice can evaporate, and in fact this is what causes freezer burn. But what if we have two liquids that have relatively similar vapor pressures (but still different) and we can't just use some sort of filter to separate them?
Let's say we have two liquids A and B. A and B have a vapor pressure at room temperature of 22Torr and 40Torr, respectively (Torr is a unit of pressure). Let's say we have exactly the same amounts of A and B in a container. This means that the composition of the liquid is 50%A and 50%B, but the vapor ABOVE the liquid has a composition of 22/(22+40)=35%A and 40/(22+40)=65%B. There is significantly more of compound B than compound A in the vapor! By the way, this is probably a horrendous oversimplification of the proportions, and I COULD flip though my O-chem book to find the correct relation, but I'm sure you get the general idea. Now, if we can collect this vapor and turn it into a liquid, we would have a liquid of composition 35%A and 65%B. We would be one step closer to separating our compounds.
In fact, we CAN collect the vapor and turn it into a liquid by cooling the vapor down so that it condenses. And as luck would have it, as we remove vapor, it is replenished constantly by the liquid below. Unfortunately, this process will be EXTREMELY slow because the vapor pressures are so low and very little vapor can escape from the liquid in the container in a given amount of time. It could take days or weeks to separate them. If only there was a way to raise the vapor pressure... Well there is. And we do that by adding energy, in the form of heat, to the system. By adding heat, we can raise the total vapor pressure within the container to exactly 760Torr, but no further. This is because 760Torr is the pressure of the Earth's atmosphere, and it is at this point that the liquid in the container begins to boil.
Now we can collect the vapor above the liquid and it will be replenished VERY quickly. The boiling will actually push the vapor out of the container, and as long as we channel the vapor through something cold, thereby reducing the vapor pressure once again, we can condense it and collect it as a liquid with a high concentration of compound B.
This is what a distillation apparatus does, and one distillation step is referred to as a "simple distillation". A mixture of liquids is placed in a pot that is heated to boiling. The temperature of the vapor is measured by a thermometer at the top of a vapor column, as an indication of relative purity. Condensate (distillate) is usually collected over a certain temperature range, which is indicative of the purity of the result. The vapor travels through a condenser that cools the vapor, returning it to a liquid state that is a different composition from the starting liquid.
If we do this over and over again, we'll eventually get a liquid that is nearly pure B, and almost no A. Note that purification actually takes many repetitions of distillation. Well, that's kind of a pain. What if we want to completely purify something very quickly?
That's where fractional distillation comes in. A fractional distillation column is a device wherein MANY distillations occur in ONE step. The fractional column is a long tube that is packed with a material high in surface area but low in volume. Glass beads, chambers separated by plates, and various shredded materials work well as packing. As vapor travels up the column, a temperature gradient is created (higher temp on bottom, lower temp on top). This causes vapor to condense on the packing as it rises. The condensed material is higher in purity than the starting material. Then more vapor travels up the column, heating this condensed liquid to its new boiling point and vaporizing it, with the vapor being one step higher in purity than the last step. As the composition skews further toward B, the boiling point drops, reinforcing the temperature gradient as the material travels up the column. This occurs many times as vapor travels up the column, with the lower vapor pressure liquid separating out and dripping back down the column and flowing back to the original container. Fractional columns are often referred to as reflux tubes for this reason.
The use of a perfect fractionating column would result in very sharp jumps in temperature readout on the thermometer. As each pure compound is exhausted in the container and the next lowest boiling compound climbs the column, the temperature will rise quickly, indicating the change in compound.
Performing a distillation using a fractional column is referred to as "fractional distillation" and results in a highly purified liquid.
This project allows for the use of both types of distillation, since many raw products to be distilled contain organic solids that can contaminate the packing of a fractional column, and MUST be simply distilled first to remove these impurities.


text: Item is not available Find Another One Others Looked At... THOMPSON CENTER NEW ENGLANDER LEFT HAND ... SELLER: JohnCT 1 $375.00 TC Encore 12 gauge with rifled barrel SELLER: Matthew Wunder 0 $800.00 Guns Shotguns Thompson Center Shotguns Thompson Center Encore gauge Slug Gun | 706 | 85 | Lc | 187.6087ms Thompson Center Encore 20 gauge Slug Gun For Sale from Matthew Wunder | Positive feedback: 100% View | | 3 Completed Sales View Sellers Items This item is no longer available. /UserImages/18573/947178075 5540205.jpg Description Shipping and Payment More Info Thompson Center Encore Pro-Hunter. Stainless frame assembly with 26" blued 20 gauge rifled slug barrel. Walnut stock, includes Weaver base and 1" rings; fiber optic sights. Has Mike Bellm's Delux Spring Kit #3 (3 lb trigger spring, speedlock hammer spring, and HD Locking bolt spring) installed. The frame is new, barrel looks new but I purchased that separately and cannot say for sure. I have 18 rounds of ammunition (Federal Premium Vital Shock Trophy Copper and Winchester Partition Gold) that I will include unless I use it for deer hunting. UPS to your FFL; must provide FFL license for shipment Trades Accepted: No Condition: Used, As New Caliber: 20 Gauge Location: NM Share Item Item #: 947178075 This item is no longer available. Price: Shipping: $25.00 (or Arrange local transfer) Accepted Payment Methods: Returns: 5 Days Matthew Wunder Seller Since: Jul. 2006 Seller Level: Verified This seller is NOT an FFL City: Santa Fe State: NM Your Recently Viewed Items


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Aiutaci: queste pornostar appaiono in questo video?
Pornstar Name:
what's the name of the blonde ?
and 0 condom?
Now this is a PARTY!!!
What is the address of this house???
Wow, the blond girl is damn hot.
You call this a party? Huh, they don't even have cheese and onion on cocktail sticks or Twiglets.
Nothing makes me happier than seeing the camera guy getting some too
Somebody once said these parties are nothing more than setup primarily for filming porn video. If they really do exist I feel for them.
Gang-bang Style, surely...
the socalled tereza in the begin i have see in many solo-pornomovies. one of here names is ferrera gomez , i believe
krasne aj ja chcem
That dude is cool he be getting it popping
He cums and the music let it rain over me xD ohhh the irony xD
if I had my way i'd get rid of all the girls and suck off all the guys cocks and have them all shoot creamy hot jizz right in my mouth and swallow all that jizz.but that's just me.i love women and I love men.i can't help it.
i gotta have myself on of these parties!
anyone here still playing minecraft or is this hype over? :S
this is the girl what i meen whitch have the claas to do this what its my reqeuest
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text:
I have listed a new property at 610 Cannon COURT in Aberdeen.
Great family home! This 1273 square foot bi-level is located on a quiet cul-de-sac. Features include: 4 bedrooms, 2 bathrooms, front turret entrance, curved staircase, oak kitchen, triple pane windows, natural gas fireplace, central air, central vac, underground sprinklers and direct entry to double attached garage. Located on a large lot, almost a quarter acre in size! Very close to K-12 school and new rec complex, and only 18 minutes from Saskatoon!


text:
New coach aims to help Santa Ana football rebound
Santa Ana football coach Charlie TeGantvoort is looking forward to his team's season opener with Century on Saturday at noon at Segerstrom.
It will mark the first game for TeGantvoort, who is trying to help the Saints bounce back from an 0-10 season a year ago.
"We have a lot of youth and a lot of guys who haven't played a lot of football," TeGantvoort said. "But we have a lot of talent and a lot of guys with ability.
"Once we get that experience and confidence going, we definitely have the ability to make things happen."
The coach is trying not to look back.
"I try never to look at the past, I look at the present and I think a very realistic goal will be to get to the playoffs," he said. "We will see what happens."
TeGantvoort has been talking about establishing "core values" for his players.
"There are just a lot of different things going on in our school and our area and youth in general," he said. "We want to make sure we're doing things the right way and living our lives the right way and treating people with respect."
Much of the offseason was devoted to helping the players grow as people, TeGantvoort said.
"They've really responded and through that response, we're starting to get stronger and faster," he said. "If you're successful off the field, it will translate to being successful on the field."
Santa Ana is expected to be led offensively by sophomore quarterback Jonathan Briseno (5-10, 175) who started out the fall as a wide receiver. Briseno played on the freshman team last year.
His brother, junior Jorge Briseno, will be one of the running backs. Jorge Briseno (5-10, 175) will be joined in the backfield by seniors Fabian Martinez (5-11, 175) and Danny Perez (5-10, 185) and junior Romero Valdillas (5-11, 205).
Perez has tremendous potential, TeGantvoort said.
"He's a playmaker and can definitely go the distance any time he touches the ball," TeGantvoort said.
Two players on the offensive line, junior guard Alexis Hernandez (6-1, 270) and senior tackle Cesar Alcazar (6-4, 265) are also key players. The two players have "risen to every challenge," TeGantvoort said.
Defensively, the Saints will look for a big season from senior outside linebacker Ricardo Sosa (5-11, 200), and junior middle linebacker Romero Valdillas (5-11, 205), who both started games last year.
Sophomore outside linebacker Jorge Castelan (6-1, 200) is another top player.
"They should be the strength of our defense," TeGantvoort said.
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Harold Battiste
23rd June 2015
Harold Battiste, the warm, articulate New Orleans record man, died on June 19 in his hometown after a long illness, at age 83.
Steve Lewins
9th June 2015
It is with sadness that we learned of the death of Steve Lewins, the original bass player with Chiswick Records' very first band , the Count Bishops, who recorded the 'Speedball' EP [SW1] in September 1975. This 7" record was released in November 1975 and went on to sell over 10,000 copies, playing a seminal part in helping to establish the fledgling Chiswick Records label.
B.B. King Remembered
14th May 2015
B.B., who suffered from type 2 diabetes, died in his sleep at 89 and had been under home nursing care due to ill-health for some months. King was one of the hardest working blues artists ever and spent most of his long life touring.
Paul Weller on The Zombies' Odessey And Oracle
12th May 2015
In the run-up to the release to his new album, Saturn's Pattern, Paul Weller sat down with the people at The Quietus to discuss his top 13 albums. Read what he had to say about The Zombies' "Odessey And Oracle".
Sharon Tandy
27th March 2015
Singer Sharon Tandy died on 21 March 2015 after a long illness. Her friend Alec Palao pays his respects.


text:
I did write a 5x/yr newsletter for 5 yrs and it wasn't too bad. You can
always play with font size, line height, margins, clip art, whatever, to
stretch or shrink.
The reason I think the plant spotlight approach would be do-able is that it
would be somewhat formulaic. Cover description, basic stats, cultivation,
propagation, background, interesting anecdote, uses, that sort of thing.
Put all that into 2 six-inch columns (same size as bridge tips, Heloise, Dr.
Gott, and horoscopes) It wouldn't be too hard. Forgot to mention herbs
before. As I said, there are so many plants to cover, it wouldn't be
difficult, just time-consuming.
Re > the research that it would take is mind boggling.
It's my opinion that you can over-research something. I think a thorough
investigation relying on several reliable sources and a few item-specific
ones for good measure can provide good information. You could conduct a
more intensive investigation into anything, but eventually just spinning
your wheels. I think a good writer knows when he/she's got it.
The biggest problem would be graphics. For a small article, any photo would
be tiny. We're also talking b/w on newsprint. I'm not sure it would be
worth it except that people do want to see photos. Then (you're right)
there's the problem of permission. I'm not sure how this would be solved.
----- Original Message -----
From: "Donna" <firstname.lastname@example.com>
To: <firstname.lastname@example.com>
Sent: Tuesday, July 20, 2004 10:12 PM
Subject: RE: [CHAT] Daylilies
> Kitty--
> You need to think about that comment. It would be wonderful to read, but
> the research that it would take is mind boggling.
> I did an 8 page, sometimes more, newsletter monthly. Thought that would
> be a snap... HA! It took all month to get enough material for it,
> keeping it interesting. After a few years, I gave it up. Took way too
> much time and you get burnt out on doing it. Not to mention the hassle
> of getting permission to use a photo, or someone else's article to
> reprint,... had to be fresh all the time.
> Donna
> > What I would like to do would be a daily column just spotlighting,
> > defining,
> > explaining a single plant. Each day of the week would be different -
> > Annuals/Tender perennials..... Perennials/Bulbs.....
> Trees/shrubs.........
> > Weeds........ Houseplants........Saturday might be tips/letters. I'd
> > steer
> > clear of design. There'd be something for every gardener. And the
> > material
> > is endless!
> >
> > Kitty
> ---------------------------------------------------------------------
> Support hort.net -- join the hort.net fund drive!
> http://www.hort.net/funds/
Support hort.net -- join the hort.net fund drive!


text:
Newegg.com - A great place to buy computers, computer parts, electronics, software, accessories, and DVDs online. With great prices, fast shipping, and top-rated customer service - once you know, you Newegg.
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Showing Results: Most Recent
This review is from: SAMSUNG Galaxy Tab 3 10.1 Intel Atom Z2560 1GB Memory 16GB 10.1" Touchscreen Tablet Android 4.2 (Jelly Bean)
Pros: The tablet is very responsive. The screen is sharp, bright and the colors are rich. The build quality is high and the device is pretty light. Battery life seems to be excellent. Video capture and playback is very smooth. It does what you'd expect a great Android-based tablet to do!
Cons: Nothing significant so far. The one bit of frustration I had was configuring the "IMAP path prefix" which simply refused to remain set. This turned out to be a bug in the Android Email component and was fixed in June (Issue 17014). Most folks won't need to set this, but if you do, a server-side workaround is necessary until Samsung pushes the fix.
Other Thoughts: This tablet has been as much of a pleasure to use as my more expensive Apple devices.READ FULL REVIEW


text:
The second Energy Future (EF) conference will take place on the 4-6 July 2016 at the Colombo House, University of New South Wales, Sydney. EF conferences provide a unique platform to generate and foster nexus between the scientific world, policy makers, investors, industry and the community.
This second conference will focus on Energy storage – from generation to distribution, and cover international advances alongside an impressive exhibition showcasing advanced energy technologies across the energy sector. The conference now features a session on nuclear energy, to provide constructive discussion on integration of nuclear and renewable electrical power.
The first day of the conference is a great opportunity for delegates to get the latest up to date information on where future energy opportunities and solutions are. Through plenary talks from influential speakers and forum discussions, delegates will find out what is new, what is happening and will have plenty of opportunities to network with peers and colleagues. In depth description of the latest technologies and scientific advances will be addressed during the following two days
EF is Australia's unique platform where research and industry interaction enables innovation in the energy sector.
Hope to see you in Sydney in July 2016!
Francois Aguey Zinsou
Chair of Energy Future Conference 2016
Download Conference Brochure
Confirmed plenary and invited speakers cover state of the art research as well as high level infrastructure and policy developments across Oceania, Asia and the US, including:
Go to EF speaker list
Go to ACEMD speaker list
Selected papers presented at Energy Future 2016 conference will be published exclusively in Energies, Energy Storage Materials and Particle journal as a themed issue.
Energies (ISSN 1996-1073) is an open access journal of related scientific research, technology development and policy and management studies in Energy field. Manuscripts are peer-reviewed and only selected full papers from conference will be published in Energies as a themed issue.
Energy Storage Materials (ISSN 2405-8297) is an international multidisciplinary forum for communicating scientific and technological advances in the field of materials for any kind of energy storage. The journal also welcomes manuscript dealing with materials for clean and versatile use of energy, renewable energy, energy conversion, dissipation and transport in relation to energy storage, as well as with strategies and policies for developing advanced energy storage techniques.
Particle (ISSN 1521-4117) is the new sister journal of the Advanced Materials family of journals and Small. It is an international, peer-reviewed, interdisciplinary journal focusing on all aspects of particle research, from sysnthesis, characterisation and application of particles in a variety of systems and devices. Particles including but not limited to nanotubes, fullerenes, micelles and alloy clusters, organic and inorganic materials, polymers, quantum dots, proteins, and other molecular biological systems. Particle systems include but not limited to biomedicine, catalysis, environmental science, micro/nano-electromechanical applications, micro/nano-fluidics, molecular electronics, photonics, sensing and others.
We would like to thank our sponsors for supporting EF Conference and Exhibition 2016:
www.che.unsw.edu.au www.industry.nsw.gov.au
Copyright - Energy Future Conference Organizer, UNSW, 2016


text:
Grass Valley Courtyard Suites
No prices found through our partners. Please contact the business directly or check some of our recommended alternatives.
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- Minbar in room
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- High-speed internet in room (free)
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- Spa
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- Refrigerator in room
- Free High-Speed Internet
- Non-smoking hotel
- Microwave in room
- High-speed internet in room
- Hot tub
- Wheelchair accessibility
- Air-Conditioning
- Free parking
- Pets allowed
- Family rooms
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TripAdvisor Reviews Grass Valley Courtyard Suites
Travel Blogs from Grass Valley
We are off for the high country
... Nino could alter the plans.
We do expect to cycle back through northern California for springtime and back up to Oregon early summer.
It's 800 miles to The Teton's from here. We awoke early, partly due to anticiptation, partly due to the 76 degree temp still inside the RV and only 72 outside. I spot check temp forecasts in Nevada and Idaho which promise lows in the 40's. Whew. ...
Emigrant Gap and Lake Tahoe 08/27/15 to 09/03/15
... way over to the Red Wood Forests by way of Redding CA. Stayed at an RV park right on the Sacramento River and a nice tropical atmosphere. Took the time to get an oil change and a wash job for the motorhome.
Really enjoyed our trip to visit Lake Tahoe. It is a very pretty area with the deep blue lake and high forest landscape. I was surprised at how big it was - took all day to drive around ...
Packing for Africa
... of swims, fabulous! Dinner out tonight at Chef's Table Bar & Restaurant in Roseville - excellent! ENTREE of prosciutto wrapped peaches with rocket salad; MAIN Southern fried chicken on mashed potato (3 day preparation) - fantastic! Need to finish packing now .... hopefully I'll be able to shut the suitcase!! LAST big ...
On the way
It was just after 6:30 am when we hit the road with a great sendoff and fanfare from cousins Miki, Andy and Paula. Under bright blue skies and temps in the mid-60s we headed north on Hwy 49 to 89, stopping for breakfast in Graeagle. We worked our way over to 395 and then north to Susanville, as the temperatures hovered in the mid-80s. We took the scenic route on Hwy ...
Haley's blogs
... I type, ancient castles and quaint villages fly by. In Europe, they do not have pickup trucks or huge vans or other big cars, little 4 or 5 person cars are huge here, there are also more Ferraris, Lambroginis, and smart cars! I almost got ran over by a Ferrari actually. Clumsy old me. Yesterday, we rented a car and drove all over the south of France and saw the aqueduct that is from the roman empire and has been standing for 2000 years, WITHOUT ANY MORTAR! It is so cool! I now ...


text:
Publisher's Description+
From ThroughPut: An SSH client for your iPhone or iPod Touch! This app can connect to any SSH server and provide an interactive terminal.It implements a simple terminal emulator which supports the sending of ctrl keys, and can be used to connect to any standard ssh server including Linux, BSD, AIX, Solaris, OS X, Cisco, or even Windows as long as the SSH service is enabled.You can choose which host and even which port to connect to, which makes this useful for non-standard SSH configurations as well as more conventional ones.Works over Wi-Fi, Edge, and 3G networks.
What's new in this version:
* Completely redesigned main menu.* Completely redesigned configuration screens.* Clearer fonts.* Better screen rotations.* Dozens of minor and internal improvements.
read more +


text: Seller: oleksandr49 (186) 100%, Location: UA, Ships to: Worldwide, Item: 112217814325 Description.Rings of different sizes 7. bronze rings please look at the photo in the cell. Rings whole and suitable for wearing or for Collections.Weight: 11.19 g.Dimensions: look at photoThe subject worthy of your attention!Decent subject for lovers of antiques.100% originality and authenticity.Shipping.Ships to: Worldwide! Shipping takes approximately 7-15 business days depending on the buyer's country.• EUROPE/UK => 8-15 business days• USA/Canada => 10-20 business days• Japan, Taiwan => 10-25 business days • Australia/N. Zealand => 10-25 business days• International => 10-30 business days, delay is possible!I accept PayPal only.Return Policy: & FeedbackIf for any reason you don't satisfied with my item, please contact me and i will do the best to resolve any problem. If you love and satisfied from my items – please don't forget to leave me POSSITIVE FEEDBACK and 5 DSR rating.Please feel free to contact me with any questions!Please check my other items.It possible, to combine shipping lots.If you won several my auctions, please wait for the invoice.Thank you very much for interest in my subject! Condition: In excellent condition for his age!!!, Material: Bronze, Type: bronze rings


text: Jets Release Mark Sanchez, Sign Michael VickBarry Petchesky3/21/14 6:41pmFiled to: michael vicknew york jetsloljetsnfl641EditPromoteShare to KinjaToggle Conversation toolsGo to permalink On the heels of the news that the fumble of the Buttfumble has been released, the Jets have signed Michael Vick. Adam Schefter says it's one year, $5 million. The timing of the announcements (Friday evening, in the middle of the NCAA tourney), and their quick succession, make you wonder if the Jets want one or both of them to be overlooked. Vick will challenge Geno Smith for the Jets' starting job, and almost assuredly be the number one guy come opening day, which will be bad for both of their careers, and hell, bad for any hopes the Jets had some long-term plan. Everything is wonderful because the Jets are hilarious again.Reply64 repliesLeave a reply


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text:
June 29, 2007
|Top Story
First Look: Apple reinvents the cellphone
After spending a day or so with the phone, it is clear to us that Apple has created a product that extends far beyond the definition of a cellphone.
First Look: Apple reinvents the cellphone
Apple's history lesson: The iPhone and AppleTV
iPhone could be the next gold mine for Apple
Apple and Cisco end battle over iPhone trademark
Apple delays Leopard launch to deliver iPhone on time
iPhone pre-sale on Ebay tops $1500
iPhone to support third-party Web 2.0 applications
In Pictures
The Porsche $1600 phone
All iPhone stories:
Learning to deal with the downsides of a $3000 iPhone (6/28, Analyst Opinion)
Isn't the iPhone just a phone? (6/26, Opinion)
Sales of music players fall (6/25)
No people lining up in front of AT&T stores (6/22, Opinion)
Safari: Do we really need another Web browser? (6/15, Opinion)
iPhone - How expensive is too expensive? (5/18, Opinion)
FCC approves Apple's iPhone (5/17)
Conquering the cellphone market won't be a walk in the park for Apple (2/15, Analyst Opinion)
EA mulling iPhone games (2/13)
The Apple iPhone: Hit or miss? (1/12, Analyst Opinion)
Linksys launches Skype iPhone (12/18/2006)


text:
What is the meaning and use of gender equality if men can't use the slimming device millions of women have been using, a waist trainer?
Since the endorsements of celebrity women like Kim K, women were not the only ones seduced to by their own, but also men who wants to enjoy the effects of wearing one because of course, looks are important nowadays.
Although you might not know, according to our history, women weren't just the people wearing corsets but also men. There has been significant men who admitted they used waist trainers.
One of which was the 22-year-old comedian Nicky Paris who bought a slimming device worth $80 in attempt to start a trend among his mates. He claims that after wearing it 8 hours a day with everyday workout, the waist trainer shockingly gave him a slimmer look which brought a lot of compliments.
Of course, people like Nicky get hate from people, calling them names and throwing rude comments.


text:
For high net-worth individuals and couples, there are a variety of transfer techniques in order to minimize exposure to death taxes. These include, but are not limited to Disclaimer Trusts, Credit Shelter Trusts, Applicable Exemption Trusts (a/k/a Credit Shelter Trusts), and Q-TIP Trusts. These Trusts, effective for use with married couples, can be utilized in Wills and Revocable Living Trusts. To further minimize potential payment of estate and inheritance taxes, a variety of other techniques may be employed. These techniques focus on major lifetime gifting. They include, but are not limited to:
A. Annual exclusion gifts. Each year, an individual may currently give $13,000.00 per donee and, with the consent of a spouse, $26,000.00 per donee; B. Lifetime exemption gifts. Substantial gifts, over the annual exclusion amount, may be made if a donor pays gift taxes and survives three years although an exclusion of $1,000,000 for aggregate lifetime gifts may be used; C. Gifts to Remove Appreciation. Gifts may made to remove appreciation from a donor's estate; D. Education. Unlimited payments of qualified tuition expenses may be made if paid directly to the educational institution; E. Medical. Unlimited payments of medical expenses may be made so long as said payments are made directly to the provider and to the extent they are not covered by insurance; F. Spousal. Inter-spousal gifts using the unlimited marital deduction; G. Leveraged Gifts. Gifts may be made through Trusts which include, but are not limited to, a Qualified Personal Residence in Trust (QPRT) and Grantor Retained Annuity Trusts (GRAT); H. Life Insurance to Others. Gifts of existing life insurance outright to owners other than the insured; I. Life Insurance to Trust. Gifts of life insurance premiums through the use of an Irrevocable Life Insurance Trust; and J.Charitable gifts. The focus of this guide will be the utilization of charitable giving in estate planning. Charitable planning has a variety of benefits including personal satisfaction, lifetime income tax minimization and post-death estate and inheritance tax minimization. Charitable planning takes a variety of forms ranging from simple lifetime checks to charitable organizations through the utilization of more complex Charitable Lead Trusts or Charitable Remainder Trusts.
Various sections of the Internal Revenue Code apply to transfers to charitable organizations. Unless otherwise indicated, all citations within this article will be to the Internal Revenue Code of 1986 and the regulations issued thereunder. The most notable sections, in understanding and implementing charitable planning, include:
A. Section 170 – Income Tax Deductions for Charitable Transfers; B. Section 2055 – Charitable Transfers Deductible for Estate Tax Purposes; C. Section 2522 – Charitable Transfers Deductible for Gift Tax Purposes; D. Section 501 – Defining Tax Exempt Organizations; E. Section 509 – Defining and Describing Private Foundations; and F. Section 664 – Describing Charitable Split Interest Transfers.
Transfers that qualify for a charitable deduction can be utilized for income, estate and/or gift tax purposes. Generally, transfers, that qualify for the charitable deduction, are made to a tax exempt organization. These organizations are described in detail in Section 501. The most relevant provision is Section 501(c)(3), which describes what is commonly thought of as a charitable organization: a corporation, community chest, fund or foundation organized and operated for religious, charitable, scientific, testing for public safety, literary or educational purposes or to foster a national or international sports competition or for the prevention of cruelty to animals or children, no part of the net earnings of which inure to the benefit of any private shareholder or individual, or substantial part of which is carried on propaganda or attempting to influence legislation and which does not intervene in or participate in any political campaign. In addition to public charities, the charitable deduction can be employed by entities commonly known as private foundations. These entities, defined in Section 509(a) are those which are not included in the definitions covering public charities. See Section 509(a)(1)-(4). Rev Rul 59-310, 1959-2 CB 146 sets forth the prevailing definition for charity in determining whether a private or public organization qualifies as an appropriate recipient by which a donor can request or assets a charitable deduction. This ruling states, in relevant part "charity in the legal sense of the term includes benefits which are for an indefinite number of persons and are for the relief of the poor, the advancement of religion, the advancement of education, for erecting or maintaining public buildings or works or otherwise lessening the burdens of government."
Charitable deductions are allowed for transfers to qualified and identifiable recipient organizations. In general, there are four types of these organizations:
In order to qualify for a charitable deduction, a charitable interest must meet certain criteria:
An interest is certainly ascertainable and simple to recognize of an outright gift or a donor's or decedent's interest in property. However, when property is transferred in Trust or for both a private and charitable purpose Reg Sections 20.2055-2(a) and 25.2522(c)-3(a) state that the deduction will only be allowable if the charitable interest is ascertainable at the time of the contribution and can be severed from the private interest. Examples of deductible and ascertainable interests include: undivided portions of a donor or decedent's entire interest in a type of property, remainder interest in residence and farms, qualified conservation contributions and a remainder interest in a Trust, a charitable lead interest or a charitable gift annuity.
As to reporting, charitable transfers during lifetime must be reported for income tax purposes on an individual's personal income tax return provided that the individual taxpayer itemizes his or her deductions. Charitable transfers for decedents are reported on Schedule O of the federal estate tax return, known as the Form 706.
Proper reporting entails proper substantiation. Proper substantiation follows the following set of rules:
A. As to charitable contributions of money, a taxpayer is required to maintain a canceled check, receipt or letter acknowledging the contribution from the donee. B. For contributions of property other than money, a taxpayer must keep a receipt or letter from the donee noting the date of the donation, the location of the donation and a description of the contribution. In the event the donor wishes to claim a deduction greater than $500.00, he or she must also keep written records regarding the acquisition of the property including the date and manner of its acquisition as well as the cost or other basis of property held for less than twelve months before the contribution. If the claim deduction exceeds $5,0000.00, a donor must also obtain a qualified appraisal as well.
Credit Criminal charges for animal cruelty Estates Inheritance rights Life insurance and estate planning Gifting estate assets Taxes and estate planning Estate tax Inheritance tax Gift tax Trusts Life insurance trust Tax return Tax law
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