AWARDS TO ONLY CORPORATIONS, TRUSTS OR COMMUNITY CHESTS, FUNDS OR FOUNDATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY OR EDUCATIONAL PURPOSE OR THE PREVENTION OF CRUELTY TO CHILDREN OR ANIMALS AND THAT IS EXEMPT FROM TAXATION UNDER IRC SECTION 501(C)(3) & TO WHICH A GIFT OF INCOME WOULD BE OTHERWISE DEDUCTIBLE.