Hank wins a Pulitzer prize for his book of poetry that expresses the inner beauty of the Treasury Regulations. Prior to receiving the $$15,000$ award, Hank directs that Columbia University, which administers the award, turn the proceeds over to the Hank's local writing club, which is a qualified tax$-$exempt organization. What is the tax consequence to Hank? $($Cite the specific, relevant provision of the Internal Revenue Code that you rely on in coming to your answer.$)$