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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

Key Tax Dates December 2022
ChurchLawAndTax.com

Key Tax Dates December 2022

Housing allowance designations, year-end transactions, 2022 donations, and more.
ChurchLawAndTax.com

Church School Not Liable for Alerting Parents of Fired Coach’s Ban from Campus Member access only

Invasion of privacy claim failed because of how the school handled public messages about former employee.
ChurchLawAndTax.com

Child’s Injury Raises Questions of Church Liability

The case highlights the duty churches have to promptly identify and correct dangerous conditions.
ChurchLawAndTax.com

Court Affirms Pastor’s Conviction, Sentence for Embezzlement

Pastor wrongfully took more than $100,000 from widow over several years.
ChurchLawAndTax.com

Court Sides with Church in Tax Delinquency Case Member access only

But the case underscores the importance of knowing—and abiding by—state-specific tax exemption laws
Key Tax Dates November 2022
ChurchLawAndTax.com

Key Tax Dates November 2022

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

Court Cannot Rule on Sexual Harassment Claims from Church Employees Member access only

Ohio case shows ministerial exception can block sexual harassment claims brought by ministers against their churches.
ChurchLawAndTax.com

Court Barred from Deciding Pastor’s Breach of Contract Claim Member access only

Why one state appellate court said it couldn’t wade into the aftermath of a church’s poorly handled internal investigation.
ChurchLawAndTax.com

Court Affirms Massive Prison Sentence for Pastor Member access only

The case underscores the need for vigilance in safeguarding and monitoring adult interactions with minors.
ChurchLawAndTax.com

Nebraska Case Underscores Importance of Knowing and Understanding State Marriage Laws Member access only

Ministers who ordain a marriage that results in a bigamous relationship can face criminal sanctions.