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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 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 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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Church Political Activity and Tax Exemption
Church Law and Tax Report

Church Political Activity and Tax Exemption Subscriber access only

It is now more important than ever for church leaders to be familiar with these IRS requirements.
How the New Overtime Rules Will Affect Churches
Church Law and Tax Report

How the New Overtime Rules Will Affect Churches Subscriber access only

The updated regulations must be applied by December 1.
Understanding the New Overtime Pay Rules
Church Finance Today

Understanding the New Overtime Pay Rules Subscriber access only

DOL decision helps some employees but may challenge some church budgets.
The Top 5 Reasons Religious Organizations Went to Court in 2015
ChurchLawAndTax.com

The Top 5 Reasons Religious Organizations Went to Court in 2015

Has your church addressed these common legal liabilities and risk management concerns?
Assumption of Risk Forms: A Legal Blind Spot for Many Churches
Church Law and Tax Report

Assumption of Risk Forms: A Legal Blind Spot for Many Churches Subscriber access only

Without careful legal review, these forms are useless to churches.
When Politics Enters the Church
Church Finance Today

When Politics Enters the Church Subscriber access only

Rampant violations expose congregations to the possibility of losing their tax-exempt statuses.
IRS Extends Audit Protections to Church Payroll Compliance
Church Law and Tax Report

IRS Extends Audit Protections to Church Payroll Compliance Subscriber access only

New limits set on inquiries and examinations from the IRS.
Arbitration of Employment Disputes
Church Law and Tax Report

Arbitration of Employment Disputes Subscriber access only

A carefully crafted policy can keep disputes within the church and avoid pursuing claims in court.
Managing Church Facility Use

Managing Church Facility Use

Find insights to equip your church to host members and strangers.
Mastering Business Expenses

Mastering Business Expenses

Understand business expenses and the reimbursement laws.