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  Rating: 3 stars Last Updated: 11/14/05
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Richard 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 Church and Clergy Tax Guide, and The Church Guide to Copyright Law. He also writes Church Law & Tax Report, a bimonthly newsletter reviewing significant legal and tax developments for churches and clergy, and the Church Treasurer Alert!, a monthly newsletter for church treasurers.

Richard Hammar also writes the annual clergy tax guides for several denominational pension boards, including the American Baptists, Church of God, Episcopal Church, Presbyterian Church in America, Presbyterian Church U.S.A., and Southern Baptist Annuity Board. He has co-authored several other books, including Reducing the Risk of Child Sexual Abuse in Your Church, the Risk Management Handbook for Churches and Schools, the annual Compensation Handbook for Church Staff, and Selecting and Screening Church Workers.

Richard Hammar has contributed articles to numerous journals and publications, including Leadership, 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 Hammar has been inducted into the church management "hall of fame" by the National Association of Church Business Administration, and has served on the boards of several prominent charities, including the Evangelical Council for Financial Accountability. He is a member of the Missouri and Illinois Bar Associations, the American Institute of Certified Public Accountants, the Christian Legal Society, and is admitted to practice before the United States Tax Court.

James F. Cobble, Jr. is founder and Executive Director of Christian Ministry Resources. He received his Master of Divinity degree from McCormick Theological Seminary, and also has doctoral degrees from both Princeton Theological Seminary and the University of Illinois. In addition, he is also an Associate in Risk Management with the Insurance Institute of America.
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