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WebAug 6, 2015 · Hammar, author of Pastor, Church & Law as well as the annual Church and Clergy Tax Guide, pointed out that the 37 states that had legalized same-sex marriage before the federal mandate all had … WebRichard 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 … WebI found the following written by Richard R. Hammar. Richard Hammar is an attorney, CPA, and best-selling author specializing in legal and tax issues for churches and clergy. A graduate of Harvard Law School, he is the author of more than 100 books, including Pastor, Church & Law and the annual Church and Clergy Tax Guide. rbp in assembly