These might be the same scenario.
I am a pastor. I find a lottery ticket in the collection plate. The next day it wins big. I want to cash in the ticket on behalf of the church. My church is a tax exempt institution. Must it pay tax on the winnings?
I win the powerball lottery. I am afraid of so much money and want to donate the winning ticket to my college and wash my hands of the situation. The college wants to claim the ticket winnings as a tax exempt organization. Can it do this?