Home > Who We Are

Who We Are

Richard R. Hammar

Richard R. Hammar

Senior Editor

Richard R. Hammar

Richard R. Hammar is an attorney licensed to practice in the state of Missouri, and he holds his CPA certificate from the Missouri State Board of Accountancy. He is a graduate of Harvard Law School and attended Harvard Divinity School.

Rich specializes in legal and tax issues for churches and clergy. He is senior editor of ChurchLawAndTax.com and the author of several books published by Church Law & Tax, including Pastor, Church & Law, Fifth Edition, the annual Church & Clergy Tax Guide, and Reducing the Risk, a child sexual abuse awareness training program.

Rich wrote the first edition of Pastor, Church & Law in 1983. He co-founded the Church Law & Tax Report and Church Finance Today print newsletters—the precursors to ChurchLawAndTax.com—in 1987 and 1993, respectively, and other related resources with James Cobble. He has contributed articles or comments to ...

View More

Senior Editorial Advisors

Advisors at Large

Veronica Abney

Nathan Adams

Ted Batson

Thomas Berg

David Fletcher

Scott Landon

Stuart Lark

Nick Nicholaou

Tim Samuel

Nicholas Smith

Erik Stanley

Myron Steeves

Karl Vaters

Our Staff

Jim Bolton

Jim Bolton

Matthew Branaugh

Matthew Branaugh

Michelle Dowell

Michelle Dowell

Louise Ferrebee

Louise Ferrebee

Sandra Hoekstra-Lower

Sandra Hoekstra-Lower

Chris Lutes

Chris Lutes

Vasil Nazar

Vasil Nazar

Rob Toal

Rob Toal

ChurchSalary

ChurchSalary

Let ChurchSalary do the work. Get personalized compensation reports for staff and pastors.

Talking to Your Congregation About Money

Talking to Your Congregation About Money Member access only

Helpful insights on talking about money and encouraging people to become generous givers.
Unrelated Business Income — The General Rules

Unrelated Business Income — The General Rules Member access only

How unrelated business income, and the possible taxes owed from it, works for churches.