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Senior Editor

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 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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Beware of Investment Scams
Church Finance Today

Beware of Investment Scams Subscriber access only

Don’t let your church or its members fall for "easy money" schemes.
2016 Tax Guide Updates from Congress
ChurchLawAndTax.com

2016 Tax Guide Updates from Congress

Congress passes massive spending, tax bills.
Liability for Positive References
Church Law and Tax Report

Liability for Positive References Subscriber access only

Churches can face liability for recommending former employees known for misconduct.
Ten Tax Developments Your Church Must Know
Church Law and Tax Report

Ten Tax Developments Your Church Must Know Subscriber access only

How churches and clergy are affected for 2015 filings—and beyond.
IRS Proposes Changes to Substantiation Rules for Charitable Contributions
ChurchLawAndTax.com

IRS Proposes Changes to Substantiation Rules for Charitable Contributions Subscriber access only

Clarifying what the agency has proposed—and what it could mean for churches.
A Tax Reminder for Church Bulletins
Managing Your Church

A Tax Reminder for Church Bulletins

Before the end of the year, send this message to your congregation.
Church Law and Tax Report

Designating a Housing Allowance for 2016 Subscriber access only

Tips for setting this important clergy benefit before the new year.
Designating a Housing Allowance for 2016
Church Finance Today

Designating a Housing Allowance for 2016 Subscriber access only

Help your pastor take advantage of this important tax benefit.
Number of Workers Eligible for Overtime Pay Likely to Increase
Church Finance Today

Number of Workers Eligible for Overtime Pay Likely to Increase Subscriber access only

Broadened salary level for nonexempt classification will affect churches.
Immigration Law and the Church

Immigration Law and the Church

Welcoming undocumented immigrants into church and recruiting them to work or volunteer.
Essential Guide to Copyright Law for Churches

Essential Guide to Copyright Law for Churches

Richard Hammar explains how to avoid copyright infringement.