Section 8
SEC. 8. A new subparagraph [E] is hereby added to paragraph [c] [7] of Section 29 of the National Internal Revenue Code to read as follows: “[E] Prizes and awards made primarily in recognition of religious, charitable, scientific, educational, artistic, literary, or civic achievement but only if: “[1] the recipient was selected without any action on his part to enter the contest or proceeding; and “[2] the recipient is not required to render substantial future services as a condition to receiving the prize or award.”