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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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What Are Church Bylaws?
Managing Your Church

What Are Church Bylaws?

One of the most important documents for churches
Church Law and Tax Report

Do Lapsed Credentials Affect a Minister’s Housing Allowance? Subscriber access only

No precedent exists, so here’s what to look at.
Liability for Ignoring Donors' Designations
Church Law and Tax Report

Liability for Ignoring Donors' Designations Subscriber access only

Churches must honor designated contributions—or else risk refunding them.
Reporting Child Abuse
Managing Your Church

Reporting Child Abuse

What church employees should know about reporting child abuse
Top 5 Reasons Churches Went to Court in 2014
Managing Your Church

Top 5 Reasons Churches Went to Court in 2014

Has your church addressed these common legal liabilities and risk management concerns?
10 Key Points on the New Health Care Payments Guidance
Church Finance Today

10 Key Points on the New Health Care Payments Guidance Subscriber access only

Churches should note how to comply, compensate as new deadline nears.
Who Owns a Church's Accounting Records?
Church Law and Tax Report

Who Owns a Church's Accounting Records? Subscriber access only

Why church leaders must understand this important question.
Update: The Tax Status of Employer-Paid Medical Insurance
Church Law and Tax Report

Update: The Tax Status of Employer-Paid Medical Insurance Subscriber access only

New IRS guidance gives temporary relief—but compliance is still required.
Child Abuse Reporting and the Clergy Privilege
Church Law and Tax Report

Child Abuse Reporting and the Clergy Privilege Subscriber access only

Ministers must consider the serious legal ramifications of not reporting abuse.
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Resources

Managing Stress for Church Leaders

Managing Stress for Church Leaders

Discover the causes of stress and ways to keep your church workers healthy.
Preparing Your Church for a Pandemic

Preparing Your Church for a Pandemic

Prevent the spread of infectious disease at your church, and prepare for how to respond to a pandemic.