JC Penney Lucky List Sweepstakes

http://promotions.mardenkane.com/jcp/luckylist/register.cfm
3. Prizes: Fifty (50) Prizes: $500 JCPenney Gift Card. Total Retail Value of All Prizes: $25,000. Gift Cards are subject to restrictions and rules of use stated on the JCPenney Gift Cards. No substitutions, cash equivalents or transfers of prizes are permitted except at Sponsor’s sole discretion. In the event of unavailability of any prizes, Sponsor reserves the right to substitute a prize of comparable or greater value. Sponsor will not award a greater number of prizes than are stated herein. All taxes, fees and any incidentals and other expenses not specified herein, including without limitation, income taxes, associated with the prize and its receipt are the sole responsibility of the Winner. All prizes will be awarded.