2024 Cohort Series
Session 1
Orientation
Get to know Frank and Elaine Sommerville, Church Law & Tax's Matthew Branaugh and Rick Spruill, and the other cohorts members.
Session 2
Employment Law Q&A
Dive into topics like compensation, payroll taxes, retirement planning, and housing allowances, plus learn the latest about the U.S. Department of Labor's newly issued rule on classifying workers and independent contractors. Bring your questions--and gain insights you need.
Session 3
Outreach and Ministry Activities Q&A
Take a closer look at missions trips and benevolence programs, and find out more about merger-and-acquisition trends and issues, as well as ways churches are expanding uses of their properties. Find out what these activities mean for your church's legal and risk liabilities.
Session 4
Intellectual Property Q&A
Who owns the minister's sermons? What types of issues do online streaming, video, and podcasting raise? And how does generative artificial intelligence (AI) factor into content your church creates--and what are the copyright implications? Take a closer look at a rapidly evolving--and increasingly relevant--area of law for church leaders.
Session 5
Open Q&A
The conversation continues. Raise lingering questions you have from the earlier sessions- or bring up burning questions you have on any other legal or financial fronts.
Session 6
Closing Thoughts
Debrief with Frank, Elaine, Matthew, and Rick--what did you learn? What do you need more help with? What's on your to-do list between now and November's follow-up session?
As a board-certified tax law attorney and licensed CPA, Frank has represented nonprofit institutions for over thirty years and has presented seminars on nonprofit taxation since 1981. He has also contributed to PPC’s Nonprofit Tax Governance Guide and has served on the Panel of Legal Experts for Senator Charles Grassley and the Evangelical Council for Financial Accountability’s Commission for Accountability and Policy for Religious Organizations.
When he's not busy helping clients navigate the complexities of tax law, Frank enjoys spending time with his wife Elaine, their children, and grandchildren. They're longtime members of Gospel Lighthouse Church in Dallas, where Frank and Elaine are active in the worship ministry.
Elaine L. Sommerville is a certified public accountant in Texas with over 35 years of experience in public accounting. Her practice specializes in tax compliance for nonprofit organizations and churches, and she has worked on large case IRS exams as well as other IRS examinations. Elaine is the author of Church Compensation: From Strategic Plan to Compliance and regularly speaks and teaches on tax planning and compliance for nonprofit organizations. She is the sole shareholder of Sommerville & Associates, P.C., a CPA firm located in Arlington, Texas, which provides tax, accounting, and consulting services to over 300 churches and nonprofit organizations.
Elaine is a member of various professional organizations and serves on the board of Alive at Last, a ministry dedicated to rescuing young women from sex trafficking. She is married with four grandchildren and enjoys spending time with family and going to the beach.
As a board-certified tax law attorney and licensed CPA, Frank has represented nonprofit institutions for over thirty years and has presented seminars on nonprofit taxation since 1981. He has also contributed to PPC’s Nonprofit Tax Governance Guide and has served on the Panel of Legal Experts for Senator Charles Grassley and the Evangelical Council for Financial Accountability’s Commission for Accountability and Policy for Religious Organizations.
Elaine L. Sommerville is a certified public accountant in Texas with over 35 years of experience in public accounting. Her practice specializes in tax compliance for nonprofit organizations and churches, and she has worked on large case IRS exams as well as other IRS examinations. Elaine is the author of Church Compensation: From Strategic Plan to Compliance and regularly speaks and teaches on tax planning and compliance for nonprofit organizations. She is the sole shareholder of Sommerville & Associates, P.C., a CPA firm located in Arlington, Texas, which provides tax, accounting, and consulting services to over 300 churches and nonprofit organizations.
Church Law & Tax