Letter to Orrin G. Hatch and Ron Wyden on Donor-Advised Funds

Letter to Orrin G. Hatch, chairman of the United States Senate Committee on Finance and Ron Wyden, the ranking member of that committee. This letter was a response to a September 6 letter from the representatives of charitable foundations, which in turn responded to a July 17 letter from Madoff and Colinvaux. The subject of the letter is a set of proposed changes, proposed by Madoff and Colinvaux, to the tax code related to donor-advised funds

Letter to Orrin G. Hatch on Donor-Advised Funds

Letter advising Orrin G. Hatch, Chairman of the United States Senate Committee on Finance, to consider reforms in the treatment of donor-advised funds under the tax code

Evaluating the Charitable Deduction and Proposed Reforms

This white paper analyzes proposed reforms to the charitable contribution deducton in light of their effects on revenues, donations, and overall nonprofit policy

Ecosystem turnover in palaeoecological records: the sensitivity of pollen and phytolith proxies to detecting vegetation change in southwestern Amazonia

Identification of ecosystem turnover in the palaeo-vegetation record is important for understanding the resilience of ecosystems to past environmental change. There is uncertainty over the ability of different types of palaeo-vegetation proxy to detect ecosystem turnover. The aim of this paper is to compare the sensitivity of two palaeo-vegetation proxies - pollen and phytoliths - to changes within and between three key tropical South American ecosystems: evergreen forest, dry forest and savannah. A quantitative approach is used to assess the sensitivity of these two proxies to vegetation changes, based on the variability of proxy assemblages from 1-hectare ecological plots in ecotonal south west Amazonia. This modern dataset of proxy variability within evergreen forest, dry forest and savannah plots is then used to define thresholds for proxy variability which differentiate floristic changes within an ecosystem from ecosystem turnover. These thresholds are applied to two palaeo-vegetation records from NE Bolivia. Our results show that pollen is more sensitive than phytoliths to changes within evergreen forest, but phytoliths are more sensitive than pollen to changes within dry forest. Both proxies were equally sensitive to changes within savannas. These are important considerations for palaeoecologists selecting proxies for the study of ecosystem turnover in the palaeo-record. Application of the thresholds to the palaeo-record demonstrated the utility of this quantitative approach for assessing the magnitude of vegetation change in the palaeo-record. This quantitative approach is therefore a useful tool to improve the identification of ecosystem turnover in the palaeo-record

Sporormiella as a tool for detecting the presence of large herbivores in the Neotropics

The reliability of using the abundance of Sporormiella spores as a proxy for the presence and abundance of megaherbivores was tested in southern Brazil. Mud-water interface samples from nine lakes, in which cattle-use was categorized as high, medium, or low, were assayed for Sporormiella representation. The sampling design allowed an analysis of both the influence of the number of animals using the shoreline and the distance of the sampling site from the nearest shoreline. Sporormiella was found to be a reliable proxy for the presence of large livestock. The concentration and abundance of spores declined from the edge of the lake toward the center, with the strongest response being in sites with high livestock use. Consistent with prior studies in temperate regions, we find that Sporormiella spores are a useful proxy to study the extinction of Pleistocene megafauna or the arrival of European livestock in Neotropical landscapes

Two Late Quaternary Pollen Records from South-Central Alaska

Pollen records from Wonder and Ten Mile lakes, located at aititudinal treeline to the north and south of the Alaska Range respectively, document the vegetation history of a portion of the southern Alaskan boreal forest. The new pollen diagrams indicate a Betula shrub tundra, preceded at Wonder Lake by a sparse herb tundra, which characterized these two areas during latest Wisconsinan times. Populus was in the vicinity of Ten Mile Lake ca. 10,000 BP, but was apparently absent from Wonder Lake. Picea glauca grew at or near Ten Mile Lake by 9100 BP, with P. mariana becoming important ca. 7000 BP. The first forests at Wonder Lake were also dominated by P. glauca and followed by increased numbers of P. mariana. The timing of forest establishment at Wonder Lake is uncertain due to problematic radiocarbon dates. Alnus appears to be common in both regions by ca. 7000 BP. These records suggest that paleo-vegetational reconstructions are more difficult for the southern than northern boreal forests in Alaska because of greater topographic diversity, difficulties with over-representation of some pollen taxa, and problems with radiocarbon dating. Despite these concerns, available data from south-central Alaska suggest that southern and northern forests differ in their vegetational histories. Such differences, when related to temperature fluctuations that have been postulated for the Holocene, imply that the Alaskan boreal forest may not respond uniformly to future global warming.Les inventaires polliniques de Wonder Lake et de Ten Mile Lake, situés à la limite altitudinale des arbres au nord et au sud de la chaîne de l'Alaska permettent de reconstituer l'histoire de la végétation d'une portion de la forêt boréale du sud de l'Alaska. Les nouveaux diagrammes polliniques montrent une toundra arbustive à Betula, précédée au Wonder Lake par une toundra herbacée clairsemée, à la fin du Wisconsinien. Vers 10 000 BP, Populus était dans les environs du Ten Mile Lake, mais était apparamment absent du Wonder Lake. Picea glauca croissait autour du Ten Mile Lake à 9100 BP et P. mariana prenait de l'importance vers 7000 BP. Au Wonder Lake, les premières forêts ont également été dominées par P. glauca, puis par un nombre croissant de P. mariana. La chronologie de !'afforestation est incertaine en raison de datations au radiocarbone douteuses. Alnus semble être une espèce courante dans les deux régions vers 7000 BP. Les inventaires indiquent que la reconstitution de la paléovégétation est plus difficile à faire pour les forêts méridionales que septentrionales de l'Alaska, en raison de la plus grande diversité topographique, la sur-représentation de certains taxons et des problèmes de radio-datation. Les données indiquent tout de même que l'histoire de la végétation des forêts diffèrent au nord et au sud. Ces différences, mises en relation avec les fluctuations de températures présumées de l'Holocène, laissent croire que la forêt de l'Alaska ne répondra pas nécessairement de façon uniforme à un réchauffement climatique éventuel.DbiJibneBbie aiiarpa.viMbi ocaaKOB 03ep Baeae n TeHMaRJi, pacnojioxeHiibix B6JIII3H Bepxiiert rpaiiMUbi Jieca Ha ceBepe H wre A/iflCKiiHCKoro xpeôîa, OTpaacaioT ncropnio pacTHTejibHOCTH KOKIIOH lacr" Sopea/ibHoro jieca AJIBCKH. HoBbie ribiJibuebe anarpaMMbi iiOKaabiBaioT, HTO KycTapmiKOBOfi 6epr30B0fi TyHApe, xapaKTepiioft aJifl 3TMX aByx TeppiiTopufl B Teieime no3iuiero BiicKoiicmia, npemuecTBOBajia B oTaoaceiinnx 03. Banae 6emiaH TpaBHHUCTHa iyHapa. Populus iipopn3parra.n B otcpecruocnix 03. Teii.vianji 10000 /J.H., HO, JlO-BIUHMOMy, OTCyTCTBOBaa B pafione 03. BaHae. 9100 JI.H. B panoHe 03. Tenvianj] H.11I B iienocpeacrBeimoH 6/IH30CTH OT iiero npoH3pacTajia Picea glauca, KOTopan BMepTe c Picea mariana nrpaeT 3Ha'iiiTe/ibnyio pojib B codaBe pacTHTeJibHOCTM OKO/IO 7000 .i.n. B nepBbix Jiecax B paflone 03. BaHae TaKjKe aoMiiiuipoBajia Picea glauca, 110 3aTe,vi pojib Picea mariana iiaHimaeT B03pacacTaTb. Bpe.viH noflB/ieiiHfl jiecoB B panone 03. Banae uoKaiie ycraiiaBJiiiBaeTca iiaaeacHo paaiioyr-jiepoaiibiM McroaoM. Alnus o6pa3yer cooBiuecTBa B06011X pafioiiax OKOJIO 7000 JI.H. nojiyieiuibie aaiiHbie cBiiaeTejibCTByioT 0 TOM, HTO peKoiicTpyKniifl pacTiiTejibiiocTH 6yaer 6ojieecjio>KHon aJin lOîKHbix, ieM aJifl ceaepiibix 6opeajibiibix JiecoB AJIHCKH 1133a SHa'iinejibiioro TonorpafpimecKoro iiecxoacTBa,3aTpyaiieiii!Ji B iiHTepnpeTaumi neKOTopwx nbijibneitbix TaKCOHOB, npoGjieM c paanoyrjiepoaiibiM aaTHpBaiine.M. HeavioTpa tia 3TH npo6jieivibi, nojicpieHHbie aaHiibie noKa3biaiOT, HTO fjopeajibiibie Jieca 11a wre 11 ceBepe ioaciion iacni UetiTajibiion AJIHCKH wweioT pa3Jiiiiyio iiCTopnio. TaKiie pa3Jinmtfl, cBfl3xaiuibie c n3MeiieiijiflMii 3eMJiepaTyp B Teieiuie ro.'ioueiia, cBiiae-Te.TbCTByioT, HTO 6opeajibiibiri Jiec AJIHCKH ,vioxer ne OTBenaTb cienapnio rjio6aJibiioro noTen.ieiina u SyaymeM

Landscape-scale drivers of glacial ecosystem change in the montane forests of the eastern Andean flank, Ecuador

Understanding the impact of landscape-scale disturbance events during the last glacial period is vital in accu- rately reconstructing the ecosystem dynamics of montane environments. Here, a sedimentary succession from the tropical montane cloud forest of the eastern Andean flank of Ecuador provides evidence of the role of non- climate drivers of vegetation change (volcanic events, fire regime and herbivory) during the late-Pleistocene. Multiproxy analysis (pollen, non-pollen palynomorphs, charcoal, geochemistry and carbon content) of the se- diments, radiocarbon dated to ca. 45–42 ka, provide a snap shot of the depositional environment, vegetation community and non-climate drivers of ecosystem dynamics. The geomorphology of the Vinillos study area, along with the organic‐carbon content, and aquatic remains suggest deposition took place near a valley floor in a swamp or shallow water environment. The pollen assemblage initially composed primarily of herbaceous types (Poaceae-Asteraceae-Solanaceae) is replaced by assemblages characterised by Andean forest taxa, (first Melastomataceae-Weinmannia-Ilex, and later, Alnus-Hedyosmum-Myrica). The pollen assemblages have no modern analogues in the tropical montane cloud forest of Ecuador. High micro-charcoal and rare macro-charcoal abundances co-occur with volcanic tephra deposits suggesting transportation from extra-local regions and that volcanic eruptions were an important source of ignition in the wider glacial landscape. The presence of the coprophilous fungi Sporormiella reveals the occurrence of herbivores in the glacial montane forest landscape. Pollen analysis indicates a stable regional vegetation community, with changes in vegetation population co- varying with large volcanic tephra deposits suggesting that the structure of glacial vegetation at Vinillos was driven by volcanic activity

Aquatic community response to volcanic eruptions on the Ecuadorian Andean flank: evidence from the palaeoecological record

Aquatic ecosystems in the tropical Andes are under increasing pressure from human modification of the landscape (deforestation and dams) and climatic change (increase of extreme events and 1.5 °C on average temperatures are projected for AD 2100). However, the resilience of these ecosystems to perturbations is poorly understood. Here we use a multi-proxy palaeoecological approach to assess the response of aquatic ecosystems to a major mechanism for natural disturbance, volcanic ash deposition. Specifically, we present data from two Neotropical lakes located on the eastern Andean flank of Ecuador. Laguna Pindo (1°27.132′S–78°04.847′W) is a tectonically formed closed basin surrounded by a dense mid-elevation forest, whereas Laguna Baños (0°19.328′S–78°09.175′W) is a glacially formed lake with an inflow and outflow in high Andean Páramo grasslands. In each lake we examined the dynamics of chironomids and other aquatic and semi-aquatic organisms to explore the effect of thick (> 5 cm) volcanic deposits on the aquatic communities in these two systems with different catchment features. In both lakes past volcanic ash deposition was evident from four large tephras dated to c.850 cal year BP (Pindo), and 4600, 3600 and 1500 cal year BP (Baños). Examination of the chironomid and aquatic assemblages before and after the ash depositions revealed no shift in composition at Pindo, but a major change at Baños occurred after the last event around 1500 cal year BP. Chironomids at Baños changed from an assemblage dominated by Pseudochironomus and Polypedilum nubifer-type to Cricotopus/Paratrichocladius type-II, and such a dominance lasted for approximately 380 years. We suggest that, despite potential changes in the water chemistry, the major effect on the chironomid community resulted from the thickness of the tephra being deposited, which acted to shallow the water body beyond a depth threshold. Changes in the aquatic flora and fauna at the base of the trophic chain can promote cascade effects that may deteriorate the ecosystem, especially when already influenced by human activities, such as deforestation and dams, which is frequent in the high Andes

An improved methodology for the recovery of Zea mays and other large crop pollen, with implications for environmental archaeology in the Neotropics

We present a simple sieving methodology to aid the recovery of large cultigen pollen grains, such as maize (Zea mays L.), manioc (Manihot esculenta Crantz), and sweet potato (Ipomoea batatas L.), among others, for the detection of food production using fossil pollen analysis of lake sediments in the tropical Americas. The new methodology was tested on three large study lakes located next to known and/or excavated pre-Columbian archaeological sites in South and Central America. Five paired samples, one treated by sieving, the other prepared using standard methodology, were compared for each of the three sites. Using the new methodology, chemically digested sediment samples were passed through a 53 µm sieve, and the residue was retained, mounted in silicone oil, and counted for large cultigen pollen grains. The filtrate was mounted and analysed for pollen according to standard palynological procedures. Zea mays (L.) was recovered from the sediments of all three study lakes using the sieving technique, where no cultigen pollen had been previously recorded using the standard methodology. Confidence intervals demonstrate there is no significant difference in pollen assemblages between the sieved versus unsieved samples. Equal numbers of exotic Lycopodium spores added to both the filtrate and residue of the sieved samples allow for direct comparison of cultigen pollen abundance with the standard terrestrial pollen count. Our technique enables the isolation and rapid scanning for maize and other cultigen pollen in lake sediments, which, in conjunction with charcoal and pollen records, is key to determining land-use patterns and the environmental impact of pre-Columbian societies