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, including Pastor, Church & Law, the annual Church & Clergy Tax Guide, and the Essential Guide to Copyright Law for Churches.

Rich co-founded the Church Law & Tax Report and Church Finance Today print newsletters. He has contributed articles or comments to numerous journals and publications, including Christianity Today, Christian Century, and Enrichment. He 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 since 1992; 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 (formerly the National Association of Church Business Administration (NACBA)), 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
Q&A: The Ins and Outs of Form 941
Church Law & Tax Report

Q&A: The Ins and Outs of Form 941 Member access only

Is a church with only one employee who is a minister required to file this form?
Sample Housing Allowance for Pastors
ChurchLawAndTax.com

Sample Housing Allowance for Pastors

Ready-to-use resolution language for church board to set a clergy housing allowance in 2019.
Can One Church Warn Another of a Former Employee's Misconduct?
ChurchLawAndTax.com

Can One Church Warn Another of a Former Employee's Misconduct? Member access only

A negative employment reference could create civil liability.
Supreme Court: Commemorative Cross on Public Land Did Not Offend the Constitution
ChurchLawAndTax.com

Supreme Court: Commemorative Cross on Public Land Did Not Offend the Constitution Member access only

Bladensburg Cross may remain, both for its religious and secular purposes, majority says.
Updated IRS Reporting Requirement Applies to Church Preschools
ChurchLawAndTax.com

Updated IRS Reporting Requirement Applies to Church Preschools Member access only

Publicizing racial nondiscrimination policy can now also be fulfilled through a website statement.
Church Law & Tax Report

Pastor Sentenced to Prison for “Sexting” Member access only

A New Jersey appeals court affirmed the prison sentence of a pastor who engaged in “sexting” and sexual contact with 14-year-old-girl.
Who Can Sign Church Documents?
Church Law & Tax Report

Who Can Sign Church Documents? Member access only

A recent court case offers insights and warnings for giving signatory authority.
ChurchLawAndTax.com

The Top 10 Tax Law Developments for 2019

Learn 10 tax law developments that churches and church leaders need to understand for 2018 tax-filing purposes—and 2019 compliance.
Minimizing the Risks of Child Molestation in Churches
Church Law & Tax Report

Minimizing the Risks of Child Molestation in Churches Member access only

How this new 13-step plan can help protect the most vulnerable.
Richard Hammar Reviews Top 10 Tax Changes
Church Law & Tax Report

Richard Hammar Reviews Top 10 Tax Changes Member access only

What to know for 2018 filing and 2019 compliance.

ChurchSalary

ChurchSalary

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

Church Issues: Same-Sex Marriage and Gender Identity

Church Issues: Same-Sex Marriage and Gender Identity Member access only

Richard Hammar reviews public accommodations laws.
Essential Guide to Children's Ministry Safety

Essential Guide to Children's Ministry Safety Member access only

Understand and implement best practices to protect kids in your ministry.