According to the flight instructor, the instructional flight was in preparation for his student's evaluation flight scheduled the following day. The maneuvers practiced were settling with power, straight-in autorotations, 180-degree autorotations, hovering autorotations, and quick stops. The student pilot was manipulating the controls and initiated an autorotation about 1,300 feet above ground level (agl). About 100 feet agl, the instructor directed the student to initiate a recovery flare. About 50 feet agl, the instructor took the controls from the student and initiated the flare. The helicopter contacted the ground with the tail skid, then the left skid, and subsequently rolled over on its left side. The helicopter sustained substantial damage to the main rotor blades, cabin, and drivetrain. The pilot reported no pre-impact mechanical malfunctions or anomalies that would have precluded normal operation.