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Meet Our Co-Founder and Senior Editor


Co-Founder & Senior Editor

Richard R. Hammar

Richard R. Hammar

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 numerous journals and publications, including Christianity Today, Christian Century, and Enrichment.

Rich is a frequent speaker at legal and tax conferences, occasionally teaches church law at seminaries and colleges, and often consults 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; 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.

Rich has been inducted into the church management "hall of fame" by The Church Network, 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 Bar Association 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 joined the ranks of 270 other Registered Parliamentarians in the United States.

Recent Articles by Richard R. Hammar View All

ChurchLawAndTax.com

10 Legal and Tax Developments for Churches and Church Staff Member access only

Richard Hammar covers what church leaders should know—and anticipate—for the rest of 2022 and into 2023.
ChurchLawAndTax.com

Church’s Failure to Cooperate Results in Loss of Insurance Coverage for Storm Claim Member access only

The church never submitted proof of loss form or other required supporting information.
ChurchLawAndTax.com

A Church Loses Land to a Family That Maintained It for Years Member access only

A long list of multiple uses and actions performed by the plaintiffs over decades showed the property became theirs through “adverse possession.”
ChurchLawAndTax.com

Understanding Restrictions Placed on Property Deeds Member access only

Ruling offers insights into two types of conditions that may affect how a church owns, uses, sells, or gives away its land.
Key Tax Dates August 2022
ChurchLawAndTax.com

Key Tax Dates August 2022

File employer’s quarterly federal tax return and meet monthly or semiweekly requirements.
ChurchLawAndTax.com

Missouri Federal Court Further Defines “Ministerial Exception” Member access only

Lay principal’s lawsuit alleging sex discrimination not allowed to proceed.
Supreme Court: First Amendment Protected High School Coach’s Postgame Prayers
ChurchLawAndTax.com

Supreme Court: First Amendment Protected High School Coach’s Postgame Prayers Member access only

The decision also struck down the controversial Lemon test for Establishment Clause cases.
Supreme Court: Maine’s Tuition Assistance Rule Violated the First Amendment
ChurchLawAndTax.com

Supreme Court: Maine’s Tuition Assistance Rule Violated the First Amendment Member access only

The state barred funds for parents to use at religious schools, offending the Free Exercise Clause, majority holds.
Supreme Court: Clergy Should Be Allowed in Execution Chambers
ChurchLawAndTax.com

Supreme Court: Clergy Should Be Allowed in Execution Chambers Member access only

Decision offers greater protections for chaplains and those providing prison ministry.
ChurchLawAndTax.com

Pastor Lacked Authority to Appoint Board Members Member access only

The appointments were rescinded because they violated the church’s bylaws.