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Senior Editorial Advisor

Richard R. Hammar Richard R. Hammar

Richard R. Hammar

Richard R. Hammar

Richard R. Hammar is an attorney, CPA, and author specializing in legal and tax issues for churches and clergy. He is a graduate of Harvard Law School, and attended Harvard Divinity School. He is the author of several books, including Pastor, Church & Law, the annual Church and Clergy Tax Guide, Reducing the Risk, the biannual Compensation Handbook for Church Staff and the Essential Guide to Copyright Law for Churches.

He also is senior editor of Church Law & Tax Report, a bimonthly newsletter reviewing significant legal and tax developments for churches and clergy, and Church Finance Today, a monthly newsletter for church treasurers.

Richard has contributed articles to numerous journals and publications, including Leadership Journal, Christian Century, and Enrichment; is a frequent speaker at legal and tax conferences; has taught church law at a number of seminaries; and is often asked to consult with attorneys, CPAs, and church and denominational leaders on legal and tax issues.

He has been a lecturer at the annual Washington Nonprofit Legal and Tax Conference since 1992; addressed a National Institute of the American Bar Association on the tort liability of charitable and religious organizations; has been a featured speaker at the annual Program on Philanthropy and Law sponsored by the New York University School of Law; and has taught continuing education seminars at several institutions, including Princeton Theological Seminary and Emory University.

Richard has been inducted into the church management "hall of fame" by the National Association of Church Business Administration (NACBA), and has served on the boards of several prominent charities, including the Evangelical Council for Financial Accountability (ECFA).

He is a member of the Missouri and Illinois Bar Associations, the American Institute of Certified Public Accountants, and is admitted to practice before the United States Tax Court. In 2009, he became a Registered Parliamentarian by successfully completing a qualifying examination administered by the National Association of Parliamentarians. He joins the ranks of 270 other Registered Parliamentarians in the United States. In 2012, he passed a "professional qualifying course" and became a Professional Registered Parliamentarian (PRP), the highest status that a parliamentarian can achieve.

Recent Articles by Richard R. Hammar

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Church Law and Tax Report

Can Ministers "Opt Out" of Obamacare? Subscriber access only

Exploring whether or not Form 4361 exempts ministers from the Affordable Care Act.
Church Law and Tax Report

Kentucky Court Dismisses Atheists' Challenge to Church and Clergy Tax Provisions Subscriber access only

Conclusion: groups lacked 'standing' in order for federal case to proceed.
Church Law and Tax Report

What Churches Should Know about Trademarks and Website Addresses Subscriber access only

Legal protections for domain names vary. Here's what to note.
Responding to an Active-Shooter Incident
ChurchLawAndTax.com

Responding to an Active-Shooter Incident Subscriber access only

Is your church prepared?
Church Finance Today

Is a Pastor's Holy Land Trip Tax Deductible? Subscriber access only

It’s essential to know the difference between vacation and business expenses.
Church Law and Tax Report

IRS Notice 2013-54 Poses Changes for Many Churches Subscriber access only

Church-paid medical insurance premiums face taxation.
Church Law and Tax Report

Form 8822-B Requirement Includes Churches Subscriber access only

IRS seeks contact information for tax-related communications.
Defending Youth Ministries from 8 Critical Risks
Church Law and Tax Report

Defending Youth Ministries from 8 Critical Risks Subscriber access only

From communication to transportation, preventive action is paramount.
Are Church-Paid Medical Insurance Benefits Taxable?
Church Finance Today

Are Church-Paid Medical Insurance Benefits Taxable? Subscriber access only

The Affordable Care Act changes several rules. Here's what churches must note.
Church Finance Today

Must We Comply with a Subpoena for Giving Records? Subscriber access only

Six things to note when a legal request for information is made to the church.
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Resources

Benevolence Fund Basics

Benevolence Fund Basics

Help your church develop a tax-compliant benevolence ministry.
Protecting Your Volunteers

Protecting Your Volunteers

Using volunteers can present challenges and legal concerns.