Senior Editorial Advisor

Frank Sommerville

Frank Sommerville

Frank Sommerville

Frank Sommerville is a shareholder in the law firm of Weycer, Kaplan, Pulaski & Zuber, P.C. in Houston and Dallas, Texas. He received his bachelor's degree in business from Texas Wesleyan University. He received his master’s degree in professional accounting with an emphasis on taxation from the University of Texas at Arlington. His law degree is from the University of Houston Law Center.

Frank holds a license as a Certified Public Accountant. He is also Board Certified in Tax Law by the Texas Board of Legal Specialization. He is rated AV (highest possible) by Martindale-Hubbell Legal Directory.

Frank brings more than thirty years of experience to bear in all his representations. Frank has served nonprofit institutions of all sizes as a bookkeeper, accountant, auditor, tax advisor and advocate, litigator, and legal advisor. He has represented many nonprofit organizations before the Internal Revenue Service (IRS). He also has represented nonprofit organizations under examination by the Texas attorney general.

Frank has presented seminars on nonprofit taxation since 1981. Due to his significant contributions to the church administration profession, Frank was inducted into The Church Network’s "Hall of Fame" in 2003. He contributed to PPC’s Nonprofit Tax & Governance Guide: Helping Organizations Comply (Thomson Reuters, 2011), and also served on the Panel of Legal Experts in 2011 to assist Senator Charles Grassley (R-Iowa) and the Evangelical Council for Financial Accountability’s Commission for Accountability and Policy for Religious Organizations.

Frank became an Editorial Advisor for Church Law & Tax in 2009, and a Senior Editorial Advisor in 2020.

He is married to Elaine Sommerville, and they reside in Grand Prairie, Texas. Frank and Elaine have three daughters, one son, three sons-in-law, and four grandchildren. They are longtime members of Gospel Lighthouse Church in Dallas.

Recent Articles by Frank Sommerville

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Q&A: Did My Church Infringe on Copyright When Using YouTube Videos in a Live-Stream Service?
ChurchLawAndTax.com

Q&A: Did My Church Infringe on Copyright When Using YouTube Videos in a Live-Stream Service?

What church leaders must understand about copyright law when doing church online.
Q&A: Handling Donation Funds for Mission Trips Postponed by Pandemic
ChurchLawAndTax.com

Q&A: Handling Donation Funds for Mission Trips Postponed by Pandemic

The church could be liable to the donors for not fulfilling the purpose of the gift.
Q&A: How do we handle payroll and benefits for an employee with dual roles?
Church Finance Today

Q&A: How do we handle payroll and benefits for an employee with dual roles? Member access only

When nonexempt employees split their time between the two parts, overtime can occur.
Is the Parking Lot Tax in Your Future?
ChurchLawAndTax.com

Is the Parking Lot Tax in Your Future? Member access only

Use this four-step analysis to get the answer.
Q&A: How Should Churches Respond to Threatening Messages?
ChurchLawAndTax.com

Q&A: How Should Churches Respond to Threatening Messages?

What steps can be taken when a church receives various kinds of threats.
Q&A: Does Tax Reform Affect Reimbursements of Entertainment Expenses?
Church Law & Tax Report

Q&A: Does Tax Reform Affect Reimbursements of Entertainment Expenses? Member access only

An accountable reimbursement plan enables pastors and staff members to receive reimbursements without facing tax consequences.
Q&A: How do we pay nonexempt staff for after-hours communications?
Church Law & Tax Report

Q&A: How do we pay nonexempt staff for after-hours communications? Member access only

Employers must pay nonexempt employees their regular hourly rate plus overtime for all on-call time.
Q&A: What Should We Do with Old, Uncleared Checks?
Church Finance Today

Q&A: What Should We Do with Old, Uncleared Checks? Member access only

Clean up the books the right way.

ChurchSalary

ChurchSalary

Let ChurchSalary do the work. Get personalized compensation reports for staff and pastors.

Essential Guide to Children's Ministry Safety

Essential Guide to Children's Ministry Safety Member access only

Understand and implement best practices to protect kids in your ministry.
Protecting Your Tax-Exempt Status

Protecting Your Tax-Exempt Status Member access only

Understand the requirements of your tax-exempt status.