I have a client who won about 30000 in a raffle.  Half was cash the other half was a motorcycle.  He's gong to keep the cash and donate the motorcycle to a local charity.  He has a large NOL that was generated from a partnership from 10 years ago.  Is there any reason the NOL won't reduce the winnings to zero.  I've talked to other professionals and it seems there is a split in their opinions.  Thanks