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Senior Editor

Richard R. Hammar

Richard R. Hammar

Richard R. Hammar

Richard R. Hammar is an attorney, CPA, and author specializing in legal and tax issues for churches and clergy. He is a graduate of Harvard Law School and attended Harvard Divinity School. He is the author of several books, including Pastor, Church & Law, the annual Church & Clergy Tax Guide, Reducing the Risk, the biannual Compensation Handbook for Church Staff, and the Essential Guide to Copyright Law for Churches.

He also is the senior editor of Church Law & Tax Report, a bimonthly newsletter reviewing significant legal and tax developments for churches and clergy, and Church Finance Today, a monthly newsletter for church treasurers.

Richard has contributed articles to numerous journals and publications, including Leadership Journal, Christian Century, and Enrichment; is a frequent speaker at legal and tax conferences; has taught church law at a number of seminaries; and is often asked to consult 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 since 1992; 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.

Richard has been inducted into the church management "hall of fame" by the National Association of Church Business Administration (NACBA), 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 and Illinois Bar Associations 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 joins the ranks of 270 other Registered Parliamentarians in the United States. In 2012, he passed a "professional qualifying course" and became a Professional Registered Parliamentarian (PRP), the highest status that a parliamentarian can achieve.

Recent Articles by Richard R. Hammar

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Minimizing the Risks of Child Molestation in Churches
Church Law & Tax Report

Minimizing the Risks of Child Molestation in Churches Subscriber access only

How this new 11-step plan can help protect the most vulnerable.
Richard Hammar Reviews Top 10 Tax Changes
Church Law & Tax Report

Richard Hammar Reviews Top 10 Tax Changes Subscriber access only

What to know for 2018 filing and 2019 compliance.
ChurchLawAndTax.com

Key Financial and Tax Tasks for Ending 2018 Well

A few crucial tasks can ensure compliance for 2018 and starting 2019 off right.
Monetary Gifts to Pastor Are Taxable Income
ChurchLawAndTax.com

Monetary Gifts to Pastor Are Taxable Income Subscriber access only

A recent major Tax Court ruling underscores key criteria for church leaders to follow.
Five Lessons from the Pennsylvania Grand Jury Report
Church Law & Tax Report

Five Lessons from the Pennsylvania Grand Jury Report Subscriber access only

How church leaders should respond as public revulsion for child-abuse scandals grows.
Eight Legal Considerations for Church Membership
Church Law & Tax Report

Eight Legal Considerations for Church Membership Subscriber access only

From voting rights to discipline, a closer look at why membership matters.
Abuse Claims Again the Top Reason Churches Go to Court
Managing Your Church

Abuse Claims Again the Top Reason Churches Go to Court

Analysis of 2017 data also shows property disputes, zoning issues among the top problems.
What Churches Should Know About New Child Abuse Protection Requirements
ChurchLawAndTax.com

What Churches Should Know About New Child Abuse Protection Requirements Subscriber access only

How does recently passed legislation affect your church?
When Churches Are Liable for Hostile Work Environments
Managing Your Church

When Churches Are Liable for Hostile Work Environments

What churches can learn from a recent sexual harassment case.
What Retired Ministers Should Know About Housing Allowances
ChurchLawAndTax.com

What Retired Ministers Should Know About Housing Allowances Subscriber access only

Insights and regulations to keep in mind.

ChurchSalary

ChurchSalary

Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.

Receipts for Donors

Receipts for Donors  Subscriber access only

16 letters and forms for providing receipts to donors for different donations.
Creating a Disaster Preparation and Response Plan

Creating a Disaster Preparation and Response Plan Subscriber access only

Learn the steps you can take now so you are ready to respond if a crisis unfolds.