The Notes and the checkbox for "Include notes on receipt" are on the top-level CGift object and there is no need to use the Benefits collection that is a part of the CGift object for these fields.  The below sample code can be used to expose these fields:
Public Sub GetGiftBenefitNote()

    Dim oGift As CGift
    Set oGift = New CGift
    oGift.Init REApplication.SessionContext
    oGift.Load 1997 'my sample gift
    Debug.Print oGift.Fields(GIFT_fld_Benefits_Notes) & " <><> " & oGift.Fields(GIFT_fld_Benefits_Include_Notes)
    Set oGift = Nothing

End Sub

Given a gift with benefits that look like:
Boxes of interest from an RE gift

The code sample above would output to the debug window:
"FallBack 5k Pajama Fun Run/Walk registration; include t-shirt valued at $10 <><> -1"

The "-1" indicates that the box "Include notes on receipt" is checked on.

The IBBBenefitsAPI and IBBBenefit object can be used to loop through benefits in order to obtain the Benefit/Unit/Count/total and comments if needed.

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