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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

17 Changes Relevant to Churches in Newest Robert’s Rules of Order
ChurchLawAndTax.com

17 Changes Relevant to Churches in Newest Robert’s Rules of Order Member access only

Leaders should note these changes before their next official church business meeting.
Key Tax Dates September 2021
ChurchLawAndTax.com

Key Tax Dates September 2021

Make quarterly estimated payments and meet monthly or semiweekly requirements.
ChurchLawAndTax.com

A Teacher Was Not Barred from Suing a Christian College for Discrimination Member access only

The school could not use the “ministerial exception” as a defense against the suit, says Massachusetts court.
Church Employment Issues That Lead to Litigation
ChurchLawAndTax.com

Church Employment Issues That Lead to Litigation

Notable court decisions about common employment disputes.
ChurchLawAndTax.com

Church Not Responsible for Hayride Injuries Member access only

But this case highlights the need for churches to set up stringent safeguards for inherently risky activities.
ChurchLawAndTax.com

A Fired Pastor’s Defamation Suit Is Dismissed Member access only

Appeals court said the lawsuit was barred due to the “ecclesiastical abstention doctrine.”
ChurchLawAndTax.com

Employee Can Sue Church-Affiliated Organization for Disability Discrimination Member access only

Case demonstrates how churches may be subject to federal or state laws banning discrimination based on disability.
Key Tax Dates August 2021
ChurchLawAndTax.com

Key Tax Dates August 2021

File Form 941 and meet monthly or semiweekly requirements.
ChurchLawAndTax.com

Pastor Denied Injunction Aimed at Stopping Online Critic Member access only

First Amendment speech protections mean a minister’s only recourse is a defamation lawsuit.
ChurchLawAndTax.com

Why Churches Should Report Criminal Activities Member access only

Air Force's liability for church shootings has broader implications—including the reporting of sexual abuse.