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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 & 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 Liability for Publishing Information Online
Church Law and Tax Report

Church Liability for Publishing Information Online Subscriber access only

Despite dismissal, case shows precautions churches should take when handling private information.
Supreme Court: Public Benefit Programs Available to Churches
ChurchLawAndTax.com

Supreme Court: Public Benefit Programs Available to Churches Subscriber access only

Excluding church from playground funding solely based on its religion violates First Amendment, Court says.
Is Your Church Breaking Public Accommodations Laws?
Church Law and Tax Report

Is Your Church Breaking Public Accommodations Laws? Subscriber access only

To answer this question, churches must be well-versed in federal, state, and local laws.
The Legal and Moral Case for a Defibrillator
Church Law and Tax Report

The Legal and Moral Case for a Defibrillator Subscriber access only

How would you respond if someone suffers cardiac arrest at church?
The Return of Tax-Free Medical Premium Payments
Church Finance Today

The Return of Tax-Free Medical Premium Payments Subscriber access only

New act addresses ACA penalty many employers, including churches, faced.
Understanding the 2017 Tax Season
Church Law and Tax Report

Understanding the 2017 Tax Season Subscriber access only

Ten tax-related developments that churches and ministers should know.
Challenges to the New Overtime Regulations
ChurchLawAndTax.com

Challenges to the New Overtime Regulations Subscriber access only

Litigation, proposed bills seek to stop or delay upcoming changes.
Sample Housing Allowance for 2017
Church Law and Tax Report

Sample Housing Allowance for 2017

Understanding Unrelated Business Income

Understanding Unrelated Business Income

Richard Hammar explains how to compute and report unrelated business income.
Essential Guide to Children's Ministry Safety

Essential Guide to Children's Ministry Safety

Understand and implement best practices to protect kids in your ministry.