Jump directly to the Content
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 View All

ChurchLawAndTax.com

Getting Your Church Employment Questions Answered Member access only

Attorney and CPA Frank Sommerville addresses some of the most challenging and confusing issues churches face as employers.
Applying the Ministerial Exception to Church Employees
ChurchLawAndTax.com

Applying the Ministerial Exception to Church Employees Member access only

Understanding this key legal doctrine, how it works, and when it matters—or doesn’t—for specific positions.
Developing Strong Job Descriptions for Employees and Volunteers
ChurchLawAndTax.com

Developing Strong Job Descriptions for Employees and Volunteers Member access only

Well-crafted job descriptions are critical to each church’s mission and proper functioning.
Internships: Blessings or Blind Spots?
ChurchLawAndTax.com

Internships: Blessings or Blind Spots? Member access only

Here’s how churches can avoid tripping up on important legal, tax, and risk management issues with interns.
The Importance of a Legally Sound Employee Handbook
ChurchLawAndTax.com

The Importance of a Legally Sound Employee Handbook Member access only

A handbook not only protects the church and its staff—it also helps create a healthy relationship between employer and employee.
Adding Emergency Provisions to Your Bylaws
ChurchLawAndTax.com

Adding Emergency Provisions to Your Bylaws Member access only

How adopting these provisions allows for legally sound virtual meetings.
Q&A: Can Church Employees Receive Tax-Free Assistance for COVID-Related Hardships?
ChurchLawAndTax.com

Q&A: Can Church Employees Receive Tax-Free Assistance for COVID-Related Hardships? Member access only

Section 139 of the Internal Revenue Code allows you to offer nontaxable financial help for expenses directly related to the coronavirus.
Do We Know When to Hire an Attorney?
ChurchLawAndTax.com

Do We Know When to Hire an Attorney?

Take this True/False quiz to find out.
Q&A: Did My Church Infringe on Copyright When Using YouTube Videos in a Livestream Service?
ChurchLawAndTax.com

Q&A: Did My Church Infringe on Copyright When Using YouTube Videos in a Livestream 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.