Richard 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 and Clergy Tax Guide, Reducing the Risk, the biannual Compensation Handbook for Church Staff and the Essential Guide to Copyright Law for Churches.
Church Law & Tax
Key Federal Tax Law Changes Churches and Clergy Need To Know for 2025–2026
All told, 50 developments and changes should be noted by churches and clergy for 2025 federal tax returns and 2026 year-round compliance.
Church Law & Tax
Guide To Amending a Pastor’s Housing Allowance
Learn when and how churches can amend a minister’s housing allowance to avoid tax issues—plus key tips, examples, and FAQs for church treasurers.
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