Posted on June 6, 2024May 23, 2025 by Dale Phillips Questions: Charity Lutherie Questions: Charity Lutherie by Brian Flaherty Originally published in American Lutherie #98, 2009 Christ Kacoyannkis from Springfield, Illinois asks: I am an amateur luthier and I donated the last instrument I made to a charity. Can I deduct the value of the instrument on my taxes, or only the cost of materials? Brian Flaherty, research librarian at the New England School of Law in Boston, Massachusetts responds: Although I, like the GAL, cannot offer tax or legal advice, I can suggest the book The Tax Law of Charitable Giving by Bruce R. Hopkins, which includes this: “An individual may make a contribution to a charitable organization of an item of property that was created by the donor, such as a painting or manuscript. The charitable deduction for this type of gift is not based on the fair market value of the property; instead, it is confined to the donor’s cost basis in the property. This tax result is occasioned by [IRC section 170(e)(1)(A)].” The exception to this is if it’s your stock in trade — if it’s your business. Then you do have “fair market valuation” — which is the “price at which property would change hands between a willing buyer and a willing seller” (the language the court always uses to define “fair market valuation”). ◆
Posted on June 6, 2024May 23, 2025 by Dale Phillips Questions: Inlay Artwork Questions: Inlay Artwork by Paul Bordeaux Originally published in American Lutherie #95, 2008 Dave S. from the Internet asks: I do inlay work on my instruments, and I’m always on the lookout for inlay patterns, designs, and artwork. I’ve seen all the Dover stuff. Anyone know of anything I’ve missed? Fingerboard vine patterns, floral, tropical? Paul Bordeaux at Bordeaux Inlay responds: I purchased a package of four pattern booklets specific to instrument inlay from First Quality Music ten or fifteen years ago. (I couldn’t find it on their website, www.firstqualitymusic.com, but a phone call may help: 800-635-2021). I use every source available, particularly the Internet. You can search for line art, clip art, tattoo art (be prepared for this one!), and specific variations like tribal art, vine patterns, or particular creatures. National Geographic magazine has provided many stunning images to either spark an idea or to create line art from. I’ve used client-supplied photos, children’s books, even tea-box art. Some of the more interesting books can be found at small art stores which have been around for a while. Once you start looking, there are patterns everywhere. Good luck!
Posted on June 6, 2024May 8, 2025 by Dale Phillips End Mill Cutters End Mill Cutters by Bruce Scotten Originally published in Guild of American Luthiers Data Sheet #149, 1980 and Lutherie Tools, 1990 The use of routers to cut channels for binding, purfling, and rosettes is quite common. One problem associated with this tool is tearing and chipping caused by the use of standard router bits. A simple solution is to replace router bits with end mill cutters. Their advantages are: the increased number of cuts per revolution (4, 6, or even 8 flutes or edges, compared to 1 or 2 on router bits); plus the right-hand cut, left-hand spiral option which cuts with a downward motion that prevents the hairing and tearing caused by right-hand spiral lifting, and the slapping effect of straight router bits. End mills are more expensive than Stanley or Sears router bits. Solid carbide, 1/4" shank, 1/4" cutter, right-hand cut, left-hand spiral end mills are about $20. However, decreased down time and improved product performance make end mills a sensible alternative for the serious luthier. End mills are used more in metal working than wood working. Therefore any machine shop should be able to direct you to a jobber specializing in cutters. Johnson Carbide products in Saginaw, Michigan is a reliable source for end mills if you have difficulty locating them in your area. ◆
Posted on June 6, 2024January 15, 2025 by Dale Phillips Letter: Primitive Motifs in Lutherie and Music Letter: Primitive Motifs in Lutherie and Music by Clive Titmuss Originally published in American Lutherie #72, 2002 Dear Tim, It was great to read Fred Carlson’s evaluation of the synthetic nut material TUSQ in AL#70. I felt a great sympathy with his ethical viewpoint regarding the apparent inconsistency between an animal-considerate view and the luthier’s traditional materials. I don’t know how many of us share his qualms about the use of animal products, even shellac, for “industrial” use, but as a sometime lecture-demonstrator of the playing and building of both period guitars and lutes, and as a luthier and longtime vegetarian, I have had to consider the idea from the layman’s point of view. How shall I show thousands of years of musical and instrumental evolution simply and effectively to the audience? Out of my little bag, I pull a “gembrae,” a Moroccan/Algerian folk instrument that my mother bought in the ’70s, while touring ruins in North Africa. It is a small (bowed or plucked) rebec with three strings, made from a sea-turtle shell about 8CM long. Calf-skin is stretched over its former belly, and what looks like a length of broom handle comes out of its former head hole. The strings are held by pegs carved with a penknife. Then I pull out a Baroque lute. “Same instrument!” I exclaim, with a seraphic smile and a wink. Become A Member to Continue Reading This Article This article is part of our premium web content offered to Guild members. To view this and other web articles, join the Guild of American Luthiers. Members also receive 4 annual issues of American Lutherie and get discounts on products. For details, visit the membership page. If you are already a member, login for access or contact us to setup your account.
Posted on June 6, 2024May 23, 2025 by Dale Phillips Questions: Ossifying Wood Questions: Ossifying Wood by Rick Rubin Originally published in American Lutherie #95, 2008 see also, Questions: Ossification of Guitar Soundboards by Benz Tschannen Rick Rubin from Spokane, Washington responds to Benz Tschannen’s question in AL #89 and AL #93 on the use of sodium silicate, aka water glass, for ossifying wood: I’d refer you to the article I wrote in 1990 (Big Red Book of American Lutherie Volume Two, p. 362). Save yourself the grief: sodium silicate is very destructive to your tops. I was glad to hear that you’d just been experimenting on samples and not on an instrument yet.
