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Meet Our Co-Founder and Senior Editor


Co-Founder & 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

Court Affirms South Dakota Priest's Embezzlement Conviction Member access only

Stolen loot used to buy Mont Blanc pens, a grand piano, and jewelry, among other lavish items.
Protecting Church Fleets from Catalytic Converter Theft
ChurchLawAndTax.com

Protecting Church Fleets from Catalytic Converter Theft Member access only

Thieves are looking to cash-in on catalytic converters and your church’s fleet could be at risk.
ChurchLawAndTax.com

City Ordered to Pay Fees, Damages for RLUIPA Violation Member access only

St. Pete Beach sought to restrict the beachfront church from soliciting donations from the public in exchange for the use of its parking lot.
Key Tax Dates March 2023
ChurchLawAndTax.com

Key Tax Dates March 2023 Member access only

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

Court: ADA Case Brought Against Religious School Allowed to Proceed Member access only

A federal court refused to dismiss a mother’s lawsuit, stating the school’s denominational ties—and possible exemption from the federal law—must be proven.
How the New SECURE 2.0 Affects Churches and Employees with Retirement Distributions, Enrollment Rules
ChurchLawAndTax.com

How the New SECURE 2.0 Affects Churches and Employees with Retirement Distributions, Enrollment Rules Member access only

Meanwhile, ‘Catch-Up’ limits increase, and employers soon can help employees more as they deal with student debt.
Key Tax Dates February 2023
ChurchLawAndTax.com

Key Tax Dates February 2023 Member access only

Among other important items, quarterly federal tax returns are due along with Affordable Care Act forms 1095-C and 1094-C for employers with 50 or more FTEs.
ChurchLawAndTax.com

Minister Fined After Failing to Pay $25K in Income Tax Member access only

US Tax Court tosses minister’s ‘frivolous’ argument for underreporting tens of thousands of dollars in W-2 income, levies fine under section 6673 of Tax Code.
ChurchLawAndTax.com

Church Property Held in New Jersey Bishop’s Name Still Tax-Exempt Member access only

Church’s constitution and bylaws played a key role in court’s decision.
Key Tax Dates January 2023
ChurchLawAndTax.com

Key Tax Dates January 2023 Member access only

Noting the key tax forms due this month, along with other recurring deadlines.