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Senior Editor

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 & 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 the 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 and the American Institute of Certified Public Accountants, and he 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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4 Effective Methods to Prepare for Gun Violence at Church
ChurchLawAndTax.com

4 Effective Methods to Prepare for Gun Violence at Church

How church leaders can consider financial costs and practicality in their response planning.
Q&A: Are New 15-Passenger Vans Safer?
ChurchLawAndTax.com

Q&A: Are New 15-Passenger Vans Safer?

Even with improvements, these vehicles still pose significant risks.
Retirement Savings and the Rule of 72s
Managing Your Church

Retirement Savings and the Rule of 72s

What pastors and church staff can learn about the power of compounding.
9 Steps Employers Should Take to Comply with the ADA
Managing Your Church

9 Steps Employers Should Take to Comply with the ADA

What churches should be aware of as they hire and train staff members.
Church Law & Tax Report

A Caution for Church Volunteers Deducting Expenses Subscriber access only

Recent Tax Court ruling addresses common expenses and charitable contributions.
Retirement Planning for Pastors
Church Law & Tax Report

Retirement Planning for Pastors Subscriber access only

Discerning the financial and tax benefits—and drawbacks—of numerous retirement plans.
5 Takeaways from the Clergy Housing Allowance Ruling
Managing Your Church

5 Takeaways from the Clergy Housing Allowance Ruling

What a federal judge’s opinion does—and doesn’t—mean at this point.
Church Liability for Publishing Information Online
Church Law & Tax Report

Church Liability for Publishing Information Online Subscriber access only

Despite dismissal, case shows precautions churches should take when handling private information.
Does Your Church Owe Taxes on Alternative Revenue?

Does Your Church Owe Taxes on Alternative Revenue?

How unrelated business income, and the possible taxes owed from it, works for churches.
Financing a Church Building Project

Financing a Church Building Project

Answers to common questions on obtaining donations, loans, and grants.