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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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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.
How Long Should I Keep Income Tax Records?
Managing Your Church

How Long Should I Keep Income Tax Records?

Know what to hold on to after your form is sent in.
Child Sexual Abuse
Church Law and Tax Report

Child Sexual Abuse Subscriber access only

Far too many churches are legally vulnerable.
The Tax Code's "No Inurement" Limitation
Church Law and Tax Report

The Tax Code's "No Inurement" Limitation Subscriber access only

Failure to meet certain conditions can jeopardize a church's exempt status.
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.
Making Your Church Accessible

Making Your Church Accessible

Practical ways to help make your church accessible to all
Board Basics for Safe Churches

Board Basics for Safe Churches

From church records to legal risks and liabilities-what your church board should know.