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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

IRS Updates Group Exemption Procedure Member access only

New guidance with specific application to denominations and churches covered by the group ruling.
Supreme Court Endorses Some Aid to Parents of Religious School Students
ChurchLawAndTax.com

Supreme Court Endorses Some Aid to Parents of Religious School Students Member access only

Decision opens the door for religious schools to benefit from funds available to other kinds of schools.
ChurchLawAndTax.com

A Nearly $22 Million Verdict for Sexual Abuse Not Excessive, Affirms Federal Appeals Court Member access only

Churches should understand that a single incident of child abuse can expose a church to damages far in excess of its insurance coverage.
Supreme Court Rules that Title VII’s Ban on “Sex” Discrimination Includes Sexual Orientation
ChurchLawAndTax.com

Supreme Court Rules that Title VII’s Ban on “Sex” Discrimination Includes Sexual Orientation Member access only

The significance to churches and religious schools and colleges.
ChurchLawAndTax.com

Woman Could Sue Her Former High School for Negligent Supervision in Abuse Claim Member access only

But the appeals court ruled that she could not sue for negligent hiring.
What the Supreme Court’s COVID-19 Opinion Means for Church Gatherings
ChurchLawAndTax.com

What the Supreme Court’s COVID-19 Opinion Means for Church Gatherings Member access only

A deeply divided Court rejected one California church’s request to restore in-person services sooner than the state governor ordered.
ChurchLawAndTax.com

Church Member's Arrest Justified Member access only

Individuals who send threatening communications to a pastor can face criminal liability.
Paycheck Protection Program FAQ
ChurchLawAndTax.com

Paycheck Protection Program FAQ

Answers to 30 frequently asked questions from church leaders.
ChurchLawAndTax.com

Teachers at a Religious Preschool Not Considered Ministers Member access only

California Appeals Court says the four-factor test for ministerial status in Hosanna-Tabor was not satisfied.
What the CARES Act Means for Churches and Church Staff
ChurchLawAndTax.com

What the CARES Act Means for Churches and Church Staff Member access only

How to navigate the government’s $2.2 trillion stimulus plan responding to COVID-19’s economic fallout.