Poppe's tax basis in the land was $400,000, and its fair market value of date of gift was $615,000. Poppe, a single taxpayer, made three gifts this year: $6,300 cash to her niece $50,000 cash to Yale University and 5,000 acres of land to her brother.I'm sure some elementary grades would be able to access this material, and that it could still be he This worksheet is intended to be used as a regular check-in with middle school students. Created at Yale University, RULER is a program designed to teach emotional intelligence to people of all ages.In the 2017/2018 school year, of the students who applied to the school, only 4% of those who were. Admissions at Yale University are considered Most Selective, with 6% of all applicants being admitted.