Ministers are granted several privileges within the rules of compensation and payroll. Navigating these rules is often difficult due to the various complexities. From considerations regarding housing allowance or the use of parsonages, to the way ministers pay their taxes, every aspect of a minister’s compensation package requires special consideration. These complexities make it difficult for churches, ministries and ministers to understand how everything works together and how to determine how best to comply with all the rules and achieve the greatest tax advantages. This session will review all of these unique areas and provide guidance in working through the maze of questions surrounding ministerial compensation and tax issues.

Elaine L. Sommerville is licensed as a certified public accountant by the State of Texas. For more than 30 years, she has focused her practice on churches and other nonprofit organizations. She has assisted in the representation of several large case IRS exams as well as other IRS examinations of smaller organizations. Elaine currently devotes her time to handling various IRS issues for individuals and for exempt organizations of various types. Elaine holds a Bachelor of Business Administration in Accountancy and Information Systems from the University of Texas of the Permian Basin. She is the sole shareholder of the CPA firm of Sommerville & Associates, P.C. Located in Arlington, Texas; the firm employees 10 staff members who provide tax and consulting services to over 300 churches and nonprofit organizations. She is a regular speaker for the Texas Society of CPAs, The Church Network, the Houston Church Coop, and is an instructor for the American Institute for Certified Public Accountants (AICPA). She is a contributing author to the Thomson Reuters/PPC’s Nonprofit Tax and Governance Guide and Form 990 Deskbook. She is a member of the AICPA, the Texas Society of CPAs, and The Church Network.