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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

Churches Sued for Damages to a Neighboring Property Member access only

Landowners may face liability if their actions result in environmental damage to neighboring properties.
Minimum Wage and Overtime Pay Requirements May Apply to More Church Employees
ChurchLawAndTax.com

Minimum Wage and Overtime Pay Requirements May Apply to More Church Employees Member access only

A look at how the recent withdrawal of the Independent Contractor Rule by the Biden administration affects churches.
ChurchLawAndTax.com

Sexual Harassment Claim by a Minister Dismissed for Lack of Proof Member access only

But federal court also says “ministerial exception” was not an available defense to hostile environment allegation.
Key Tax Dates June 2021
ChurchLawAndTax.com

Key Tax Dates June 2021

Review housing allowance designations, make quarterly payments, and meet monthly or semiweekly requirements.
ChurchLawAndTax.com

Youth Pastor Sentenced to Up to 12 Years for Secretly Video Recording Four Girls Member access only

Appeals court: consecutive sentencing was reasonable and didn’t “improperly rely on religious grounds.”
ChurchLawAndTax.com

Former Youth Leader Convicted for Attempting to Engage Minors in Sexting Member access only

Churches should be alert to the grooming behaviors that can lead to sexual abuse.
Key Tax Dates May 2021
ChurchLawAndTax.com

Key Tax Dates May 2021

Along with monthly and semiweekly requirements, note quarterly filing, individual tax returns and contributions, and forms pertinent to your church or ministry.
ChurchLawAndTax.com

Ten Steps to Consider When Embezzlement Is Suspected Member access only

How to respond when the unthinkable becomes a reality.
Key Tax Dates April 2021
ChurchLawAndTax.com

Key Tax Dates April 2021

Important notice for filing returns, key quarterly deadlines, and more.
ChurchLawAndTax.com

Pastor Guilty of Securities Fraud Member access only

Court sentenced pastor to nearly 25 years in prison for swindling his congregation, and others.