Jump directly to the content
Home > Who We Are

Who We Are

Richard R. Hammar

Richard R. Hammar

Senior Editor

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 ...

View More

Our Editorial Advisors

Dan Busby

Dan Busby

Ann Buwalda

Ann Buwalda

James F. Cobble, Jr.

James F. Cobble, Jr.

Erika Cole

Erika Cole

Stuart Lark

Stuart Lark

Sarah E. Merkle
Kevin Miller

Kevin Miller

Lisa Runquist

Lisa Runquist

Frank Sommerville

Frank Sommerville

Our Staff

Jim Bolton

Jim Bolton

Matt Branaugh

Matt Branaugh

Michelle Dowell

Michelle Dowell

Caitlin Edwards

Caitlin Edwards

Louise Ferrebee

Louise Ferrebee

Sandra Hoekstra-Lower

Sandra Hoekstra-Lower

Chris Lutes

Chris Lutes

Vasil Nazar

Vasil Nazar

Samuel Ogles

Samuel Ogles

Rob Toal

Rob Toal

ChurchSalary

ChurchSalary

Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.

Does Your Church Owe Taxes on Alternative Revenue?

Does Your Church Owe Taxes on Alternative Revenue? Subscriber access only

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

Benevolence Fund Basics Subscriber access only

Help your church develop a tax-compliant benevolence ministry.