This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. “From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations.” Copyright © 2008. Brotherhood Mutual Insurance Co. & Christianity Today International. All rights reserved.
An attorney and CPA, Richard Hammar specializes in legal and tax issues for churches and clergy. He serves as legal counsel to the Assembly of God denomination. A graduate of Harvard Law School, he is the author of more than 100 books, including the annual Church & Clergy Tax Guide, the Compensation Handbook for Church Staff, and his landmark work, Reducing the Risk: Keeping Your Ministry Safe from Child Sexual Abuse.


