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Meet Our Founder and Senior Editor


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

Pastor Allowed to Testify at a Man’s Sexual Abuse Trial Member access only

Appeals court determined that the pastor acted in the role of a friend and the clergy-penitent privilege did not apply.
ChurchLawAndTax.com

Are Ministers Always Exempt from State-Required Counseling Licenses? Member access only

A Florida appeals court’s decision offers a rare look at the elements necessary for a licensing exemption to apply.
Key Tax Dates March 2021
ChurchLawAndTax.com

Key Tax Dates March 2021

Monthly and semiweekly requirements for depositing payroll taxes.
ChurchLawAndTax.com

Music Director’s Duties Fall “Squarely Within the Ministerial Exception” Member access only

Court ruled it was barred from resolving claim of unlawful discrimination.
Key Tax Dates February 2021
ChurchLawAndTax.com

Key Tax Dates February 2021

Key forms, including W-2s, 1099-NECs, Form 941s, and more, come due this month.
Key Tax Dates January 2021
ChurchLawAndTax.com

Key Tax Dates January 2021

Along with semiweekly and monthly requirements, note payroll tax rates for 2021 and review employee W-4s.
10 Recent Tax Developments Affecting Churches and Clergy in 2021
ChurchLawAndTax.com

10 Recent Tax Developments Affecting Churches and Clergy in 2021 Member access only

How new decisions, laws, and rules apply to tax-filing and record-keeping requirements.
Overview: Tax Developments of Note in 2021
ChurchLawAndTax.com

Overview: Tax Developments of Note in 2021

Tax season is coming. Here's how to get prepared.
Supreme Court: Harsher Pandemic Restrictions for Churches Are Unconstitutional
ChurchLawAndTax.com

Supreme Court: Harsher Pandemic Restrictions for Churches Are Unconstitutional Member access only

Places of worship cannot be treated less favorably than “comparable secular gatherings.”
ChurchLawAndTax.com

A Church’s Tax-Exempt Status Does Not Extend to Its Minister

Tax court confirms imposition of substantial penalties on taxpayer who claimed he functioned as a church.