The flight instructor and student departed on a local instructional flight which was the student pilot’s third flight lesson to practice maneuvers. During a power-off stall recovery, the student pilot excessively pitched the airplane down and added full throttle. The student pilot froze on the controls and before the flight instructor could gain control of the airplane, the airplane accelerated past the “never exceed” (Vne) airspeed. The flight instructor slowed the airplane below Vne and gently recovered the airplane out of the dive. Suspecting structural damage, the pilot declared an emergency and return back to the airport without further incident. A post flight examination found damage to both wings and vertical stabilizer. The flight instructor reported that the accident could have been prevented with a “[m]ore complete briefing prior to completing any training maneuver” and “[p]roper preparedness to respond to incorrect/dangerous student actions.” The pilot reported that there were no preaccident mechanical malfunctions or failures with the airplane that would have precluded normal operation.