Posted on June 6, 2024January 16, 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, 2024January 15, 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 16, 2025 by Dale Phillips Google Calculator and the Guitar’s Magic Number Google Calculator and the Guitar’s Magic Number by William Leirer Originally published in American Lutherie #96, 2008 Since the frequency of the octave note at fret 12 is two times the frequency of the open string, the fret positions can be determined by finding a number that can be multiplied by itself 12 times to get 2. That’s the guitar’s magic number: the 12th root of 2. In one form or another, it is a part of every calculation related to scales, fret placement, intonation, compensation, and much more. When Google perceives an entry in its search field to be math, it switches from search mode to calculator mode and displays the answer. Any calculator can solve a math problem, and there are plenty of online fret calculators. But with Google Calculator we can view the entire equation at once and see the effect of substituting one part at a time, helping us to understand the “why” behind the numbers. 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 March 7, 2024March 7, 2024 by Dale Phillips The Business of Lutherie, 1980 The Business of Lutherie, 1980 by Richard Bruné, George Gruhn, Steve Klein, Max Krimmel, and Robert Lundberg Originally published in Guild of American Luthiers Quarterly, Volume 9, #4, 1981 and Big Red Book of American Lutherie Volume One, 2000 See also, The Business of Lutherie, 1984 by Ted Davis, Steve Grimes, Bob Meltz, and Matt Umanov Where Are They Now? by Tim Olsen We luthiers who are part of the late-’60s, early-’70s lutherie boom are now witnessing a remarkable event. A generation of instrument makers is coming of age. We have heard much of late about the steadily improving quality and sophistication of our instruments, and we have seen a number of major talents emerge from the pack to achieve wide recognition and respect. As this maturation of skill develops, business ability becomes the deciding factor between failure and success. While the discussion of business skills and theories is, in fact, the subject of this article, thoughtful readers will note that a mature attitude toward our craft is beginning to prevail. The naïve thralldom to the instrument is being replaced by a realistic understanding of our limits and abilities, and an unwillingness to suffer simply because of our love of lutherie. 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 March 6, 2024March 7, 2024 by Dale Phillips Building the Kamanché Building the Kamanché by Nasser Shirazi Originally published in American Lutherie #4, 1985 and Big Red Book of American Lutherie Volume One, 2000 The word kamanché in the Persian language (Farsi) means “small bow.” This instrument, with varying shape, size, and material, is widely used in Middle Eastern countries. The kamanché described in this article is modeled after the Persian (Iranian) instrument. The kamanché is a very old instrument and possibly dates back as much as 1500–2000 years, being another form of the ancient Indian ravanstron. In 1418 A.D. Ben Abd-ul-Cadir wrote a treatise (the manuscript of which is in the University of Leyden) which shows that its existence today has changed little since that time. A 16th-century Iranian miniature painting in the Khamza of the poet Nizami shows a kamanché very similar to the one described below. Various early European travelers to Iran have described it also. Among these are Sir W. Ouseley in 1819,1 and Sir Percy M. Sykes.2 Sykes describes a kamanché in Khorasan, an eastern province of Iran, as follows: “...made of walnut wood. The total length is 37", with fingerboard 9" in length. The instrument is handled like a violoncello; but in shape resembles a mandolin with a long spike of worked iron. The belly is constructed from a pumpkin covered with parchment and mounted with stripes of bone radiating from a turquoise. The neck is pierced on each side with three holes, and with a hollow at the back, 3" in length; there are three wire strings and six pegs, three of which are dummies. The bow resembles our double-bass bows and is 22" in length; it is made of gypchin wood and has a strap and a loop with which to tighten the horsehair. To complete the equipment, a bit of beeswax is tied on to serve as rosin.” 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.
