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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 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.
Sorting Out the Form 8822-B for Churches
Church Finance Today

Sorting Out the Form 8822-B for Churches Subscriber access only

What this new IRS requirement means for congregations nationwide.
Addressing Church-Paid Medical Insurance Benefits
ChurchLawAndTax.com

Addressing Church-Paid Medical Insurance Benefits

How the Affordable Care Act views the tax treatment of these payments.
Connecticut
Church Law and Tax Report

Church Not Responsible for Teen Sleepover Injury Subscriber access only

Court rules injuries sustained during off-site sleepover are not church's responsibility.
Virginia
Church Law and Tax Report

Commonwealth of Virginia Not Responsible for Virginia Tech Murder Subscriber access only

State Supreme Court rules state not responsible; massacre was not reasonably foreseeable.
Washington, D.C.
Church Law and Tax Report

First Amendment Leaves Room for Employee Lawsuits Subscriber access only

D.C. court of appeal rules religious freedom doesn't bar a pastor from suing for unpaid compensation.
Federal
Church Law and Tax Report

Ministerial Exemption Bars Court's Ruling in Music Director's Dismissal Subscriber access only

Federal Court unable to resolve claim that director's dismissal was based on age or disability.
Texas
Church Law and Tax Report

Local Church Retains Control of Property Subscriber access only

Court denies Episcopal national church ownership of building used by newly dissociated church.
Church Law and Tax Report

April 30, 2014 Subscriber access only

Churches and ministers should be aware of the following deadlines.
Church Law and Tax Report

April 29, 2014 Subscriber access only

Churches and ministers should be aware of the following deadlines.
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Resources

The 2014-2015 Compensation Handbook for Church Staff

The 2014-2015 Compensation Handbook for Church Staff

Compare your salary and benefit plans with thousands of other church workers nationwide.
Whose Church Is It?

Whose Church Is It?

Is church property owned by the local church or general church?

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