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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

W-4 Forms for Church Staff Subscriber access only

Is it time to update?
Church Finance Today

Deduction Denied Due to Lack of Proof Subscriber access only

Tax court says couple couldn't substantiate contributions to church.
Church Finance Today

Can Bankruptcy Courts Recover Charitable Contributions? Subscriber access only

If greater than 15 percent of income, donations to churches may be at risk.
Lost Your Form 4361?
Church Finance Today

Lost Your Form 4361? Subscriber access only

The Tax Court addresses ministers who can't prove they "opted out" of Social Security.
Clergy Housing Allowance Benefit Safe—For Now
ChurchLawAndTax.com

Clergy Housing Allowance Benefit Safe—For Now Subscriber access only

Seventh Circuit reverses 2013 decision, but explains how a future challenge could proceed.
Church Law and Tax Report

Church Political Activities: The IRS is Watching (Again) Subscriber access only

Agency says protocol is in place to properly initiate inquiries.
Church Law and Tax Report

Must We Keep Ballots From Board Elections? Subscriber access only

One of these documents possesses the answer for churches.
Four Fiduciary Duties of Church Boards
Church Law and Tax Report

Four Fiduciary Duties of Church Boards Subscriber access only

Officers and directors must provide careful financial oversight—or else face consequences.
Church Law and Tax Report

What Should We Do With Illegal Items? Subscriber access only

Handling guns, drugs, and other materials given to clergy.
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Resources

Safe Hiring Practices for Ministries

Safe Hiring Practices for Ministries

Essential items to consider before you bring new clergy or staff on board.
Safe Mission Trips

Safe Mission Trips

Make sure your group is ready for service.