I'm sure Dr. Ms. Tulip can tell you!
Ta!
References
IRS website -
http://www.irs.gov/businesses/small/international/article/0,,id=106194,00.html
"Prizes and Awards
"Prizes and awards are amounts received primarily in recognition of religious, charitable, scientific, educational, artistic, literary, or civic achievement, or are received as the result of entering a contest. A prize or award is taxable to the recipient unless all of the following conditions are met:
1. The recipient was selected without any action on his or her part to enter the contest or proceeding,
2. The recipient is not required to render substantial future services as a condition to receive the prize or award, and
3. The prize or award is transferred by the payer to a governmental unit or tax-exempt charitable organization as designated by the recipient."
IRS Publication 525, p. 31 - http://www.irs.gov/pub/irs-pdf/p525.pdf