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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

Key Tax Dates February 2021
ChurchLawAndTax.com

Key Tax Dates February 2021

Along with semiweekly and monthly requirements, note several tax forms are due.
Key Tax Dates January 2021
ChurchLawAndTax.com

Key Tax Dates January 2021

Along with semiweekly and monthly requirements, note payroll tax rates for 2021 and review employee W-4s.
10 Recent Tax Developments Affecting Churches and Clergy in 2021
ChurchLawAndTax.com

10 Recent Tax Developments Affecting Churches and Clergy in 2021 Member access only

How new decisions, laws, and rules apply to tax-filing and record-keeping requirements.
Overview: Tax Developments of Note in 2021
ChurchLawAndTax.com

Overview: Tax Developments of Note in 2021

Tax season is coming. Here's how to get prepared.
Supreme Court: Harsher Pandemic Restrictions for Churches Are Unconstitutional
ChurchLawAndTax.com

Supreme Court: Harsher Pandemic Restrictions for Churches Are Unconstitutional Member access only

Places of worship cannot be treated less favorably than “comparable secular gatherings.”
A Church’s Tax-Exempt Status Does Not Extend to Its Minister
ChurchLawAndTax.com

A Church’s Tax-Exempt Status Does Not Extend to Its Minister

Tax court confirms imposition of substantial penalties on taxpayer who claimed he functioned as a church.
ChurchLawAndTax.com

Defendant's Meeting with Pastor Was Not for Spiritual Advice Member access only

Man accused of sexual abuse of stepdaughter not protected by clergy-penitent privilege.
ChurchLawAndTax.com

A Christian Ministry’s Fundraising Violated Federal Securities Laws Member access only

Churches should never assume they are automatically exempt from federal regulations when raising funds by selling securities.
The High Cost of Fraud
ChurchLawAndTax.com

The High Cost of Fraud Member access only

New study offers insights on why it happens, how it’s detected, and characteristics of both victims and perpetrators.
Supreme Court Again Rules that Safety and Health Regulations Override Religious Freedom
ChurchLawAndTax.com

Supreme Court Again Rules that Safety and Health Regulations Override Religious Freedom Member access only

Dissenting opinion in this pandemic-related ruling expressed First Amendment concerns.