Random triples
| Subject | Object |
|---|---|
| gptkb:IRC_Section_74 | If recipient is not required to render substantial future services as a condition to receive the prize or award. |
| gptkb:IRC_Section_74 | If recipient was selected without any action on their part to enter the contest or proceeding. |
| gptkb:IRC_Section_74 | If the prize or award is transferred by the payor to a governmental unit or charitable organization as designated by the recipient. |