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 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—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

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Top 3 Most Confusing Tax Issues for Clergy
Church Finance Today

Top 3 Most Confusing Tax Issues for Clergy

What new—and veteran—ministers and treasurers need to know to file taxes correctly and receive maximum tax benefits.
Governing Documents

Governing Documents

Understand the importance of church constitution and bylaws.
Parliamentary Procedure

Parliamentary Procedure Member access only

Learn the basics of running church meetings.
Church Insurance

Church Insurance

Determine if your church has the right insurance.
Child Abuse Reporting

Child Abuse Reporting Member access only

Learn what it means to be a mandatory reporter and state-by-state reporting requirements.
Clergy-Penitent Privilege

Clergy-Penitent Privilege Member access only

Learn what statements or conversations are considered “privileged.”
Accountable Reimbursement Arrangements

Accountable Reimbursement Arrangements Member access only

Review the four specific requirements for business expense reimbursements.
Ministerial Exception

Ministerial Exception Member access only

The law doesn't always protect pastors from employment discrimination.
Housing Allowances

Housing Allowances Member access only

Understand how to properly set this significant pastoral benefit.
Exemption from Self-Employment Taxes

Exemption from Self-Employment Taxes Member access only

Learn what this exemption includes and why few ministers qualify for it.



Let ChurchSalary do the work. Get personalized compensation reports for staff and pastors.

Safety On the Road

Safety On the Road  Member access only

Discover the best ways to transport people safely.
Pastor, Church & Law, Fifth Edition

Pastor, Church & Law, Fifth Edition Member access only

Learn which local, state, and federal laws apply to religious organizations.