1)The people in whom this report is addressed will have to consider carefully the consequences of the proposed cuts 2)Each of the package that is not properly wrapped has to be returned to the sender 3)Linguistics are the systematic study of the structure and development of language in general or of particular languages 4)In recent years,several celebrities have shared their health situations with the public,this has had a beneficial effect 5)Mr.Collins encouraged his son to do volunteer work at the hospital,yet this might give him satisfaction of helping other people 1. The people TO whom this report is addressed. 2. Each of the packages that is not properly wrapped HAVE 3. Seems to be OKI 4. I think (I am not an English teacher) that between words public and this a semi color (;) is required. 5. The word yet changes the meaning to question the benefit. I would leave the word yet out and write two sentences. Mr. Collins encouraged his son to do volunteer work at the hospital.. New sentence. This might give him satisfaction of helping other people.

1) The people TO whom this report is addressed will have to CAREFULLY consider the consequences of the proposed cuts. 2) Two ways to write this idea: a) Each of the packageS that IS not properly wrapped haS to be returned to the sender. b) Each package that IS not properly wrapped haS to be returned to the sender. [In (a), "each" is a singular pronoun. In (b), "each" is an adjective and "package" is singular. The verb tenses in the rest of the sentence must be in the singular. Thus, you should use "is" and "has".] 3) Linguistics IS the systematic study of the structure and development of language in general, or of particular languages. ["linguistics" is NOT the plural of "linguistic" in the same way that "economics" is not the plural of "economic". These are singular nouns, not plural nouns.] 4) In recent years, several celebrities have shared their health situations with the public; this has had a beneficial effect. [you could break it into two sentences as Steph did but it is better writing style to have one sentence with a semicolon separating the two main clauses.] 5) Mr.Collins encouraged his son to do volunteer work at the hospital, AS this might give him satisfaction of helping other people. ["yet" in this context would have the meaning of "however" and as Steph points out, there is a causal link between the two ideas so "AS" is the correct word.]

1) The people OF whom this report is addressed TO will have to CAREFULLY consider the consequences of the proposed cuts. 2) Each of the packageS that ARE not properly wrapped haVE to be returned to the sender. 3) Linguistics IS the systematic study of the structure and development of language in general, or of particular languages. 4) In recent years, several celebrities have shared their health situations with the public. This has had a beneficial effect. 5) Mr.Collins encouraged his son to do volunteer work at the hospital, AS this might give him satisfaction of helping other people.