Eligibility Rules for Participating in the Challenge:
To be eligible to win a prize under the Challenge, an individual or entity—
(1) Must register to participate in the Challenge under the rules promulgated by the Internal Revenue Service.
(2) Must comply with all the requirements under this section.
(3) In the case of a private entity, shall be incorporated in and maintain a primary place of business in the United States, and in the case of an individual, whether participating singly or in a group, shall be a citizen or permanent resident of the United States.