Honestly, normally I'm a sucker for this kind of thing but I'm honestly underwhelmed in this case. I think he made a foolish decision. Derek Jeter (and I have no opinion on him so this is not born out of Jeter-hate) is a very wealthy man because he plays baseball. Jeter would not have had any financial difficulty paying $200k if he wanted the ball. And perhaps this man could have given Jeter right of first refusal and sold it to him at a much lower price, if he felt like that was in the spirit of the game.
But for a dude with student loan debt to give an expensive gift to someone who could easily have bought it .... meh. I'm not as impressed with this guy as some others are. I get that he was acting with good intentions, I just think they were dumb ones.
And I'm glad Aeris jumped in with the tax information - although I guess we can probably expect that now that she's officially (I think) a tax lawyer. In the comments on the article posted above, someone said the president was going after this guys money. I got a good laugh out of picturing President Obama leaned back at this desk in the oval office, scrolling through ESPN.com, and yelling "Hooray! Some guy got free seats! Send the IRS to attack!"