Substantiation of Charitable Contributions How church treasurers can comply with the rules. Richard R. Hammar
Tax Court Denies Pilot’s Charitable Contribution Pilot had claimed significant contributions as an anonymous donor. Richard R. Hammar
Substantiating Cash Contributions of $250 or More Written requirements for significant contributions. Richard R. Hammar
Substantiating Business Use of a Car A Tax Court ruling addresses unreimbursed expenses. Richard R. Hammar
Reimbursing Lunch Expenses Churches should refer to an important Tax Court decision when reimbursing lunch expenses. Richard R. Hammar
Reimbursing Business Expenses Through Salary Reductions A possible thaw in the IRS position. Richard R. Hammar
IRS Issues New Business Expense Substantiation Rules What churches and their employees should know. Richard R. Hammar
Purchase of a Personal Computer as a Business Expense Recent ruling clarifies business expense requirements. Richard R. Hammar
Employee Relations Church Law and Tax 1990-01-01 Recent Developments Employee Relations Richard R. Hammar, J.D., LL.M., CPA Richard R. Hammar
Charitable Contributions – Part 1 Church Law and Tax 1989-09-01 Recent Developments Charitable Contributions Richard R. Hammar, J.D., LL.M., CPA Richard R. Hammar
Church Records A New York state court ruled that the constitutional guaranty of religious freedom did not Richard R. Hammar
Charitable Contributions – Part 2 Church Law and Tax 1989-03-01 Recent Developments Charitable Contributions Richard R. Hammar, J.D., LL.M., CPA Richard R. Hammar
Clergy Tax Court disallowed the deductibility of a minister's travel and transportation expenses Richard R. Hammar