Elaine's Tax Tips for Nonprofits

Offering helpful tips to nonprofit organizations in areas of federal tax compliance.

Monday, February 11, 2019

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Compensation Planning Building the Basic Foundation - Part 2 Building off the first four blocks of compensation planning discussed i...
Monday, February 4, 2019

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Compensation Planning Building the Basic Foundation - Part 1 Virtually all organizations face a lot of moving parts and pieces in...
Monday, January 21, 2019

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Does Your Organization Need to Pay the “Parking Lot" Tax? Insights on new guidance from the IRS. Concerns and questions arose l...
Monday, April 9, 2018

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Unrelated Business Income - More Than Income These Days The tax-exempt community has long been immune from many of the tax provisions m...
Monday, October 30, 2017

Charitable Contributions - A Primer in Preparation for Year End

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Often when I present tax updates to nonprofit organizations and churches, a section on charitable contributions is included.  These section...
Monday, September 25, 2017

Reimbursements for Individual Health Premiums & the Myths of the 21st Century Cures Act

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Background Among my church clients, one of the most difficult changes from the Affordable Care Act (ACA) was the end of an employer'...
Monday, September 18, 2017

New Guidance Provided for Determinations of Acceptable Foreign Grant Recipients

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Background Private foundations have very specific rules applicable to foreign grants that have long been ignored by churches and other p...
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About Me

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Elaine Sommerville
I am a CPA with 30 years of experience working with nonprofit organizations in areas of tax compliance for both federal and state issues. I am the sole shareholder of Sommerville & Associates, P.C. located in Arlington, Texas. I am a frequent speaker for the Texas Society of CPAs, The Church Network and an instructor for the AICPA.
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