Finance, TAX & Legal
Tax & Legal update with the sommervilles
Session(s): Coming Soon
Presented By: Frank & Elaine Sommerville
Join Frank and Elaine Sommerville as they review 2026 law changes that will take effect in 2027 and 2028 as well as current cases and rulings providing guidance on the application of tax, legal and employment rules to faith-based tax-exempt organizations. This session covers a wide range of topics affecting churches and other faith-based organizations in their daily operations.
Reaching Those Near & Far: Structuring Outreach Programs
Session(s): Coming Soon
Presented By: Elaine Sommerville
Churches and other faith-based organizations exist to reach their communities both locally, nationally, and internationally. This session will review the core rules from creating these outreach programs to assist in avoiding pitfalls that may cause programs to threaten your organization’s tax-exempt status or run afoul of federal rules governing international activities.
Understanding the Intricacies of Charitable Contributions
Session(s): Coming Soon
Presented By: Elaine Sommerville
The rules surrounding charitable contributions are extensive and complicated. Some rules apply to donors, and some rules apply to the church or the organization. In some instances, churches and organizations need to take steps to help donors comply with their rules by going above and beyond their rules. This session will review rules for cash contributions, noncash contributions, and contributions involving an exchange for a product or services.
Ask Frank Anything!
Session(s): Coming Soon
Presented By: Frank Sommerville
This is your opportunity to ask Frank Sommerville anything related to churches, ministries, and schools, including taxes, human resources, and risk management. Frank Sommerville is a Texas attorney who is Board Certified in Tax Law and is licensed as a Texas CPA. He has been Senior Editorial Advisor for Church Law & Tax since 2009. You can tap into his brain and learn things that only come with decades of experience representing churches.
Survive (and Thrive) Your Next Church Audit (Intermediate)
Session(s): Coming Soon
Presented By: Lee Ann Crockett, CPA Retired & Ashley Voss, CPA
Every church treasurer dreads the external auditor’s arrival. This practical session shows you how to face it with confidence by getting truly “audit-ready.” You’ll learn field-tested strategies to strengthen internal controls, organize documents, and spot red flags early.
By the end of this workshop, attendees will be able to:
Conduct a proactive internal audit to prepare for external review.
Implement strong financial controls and reconciliation best practices.
Identify common pitfalls and build a clear audit-readiness checklist.
Official 501(C) (3) Letter: Blessing or Burden for Churches (Intermediate)
Session(s): Coming Soon
Presented By: Lee Ann Crockett, CPA Retired & Ashley Voss, CPA
Every church is automatically tax-exempt—but should you apply for the official 501(C) (3) determination letter? This practical session cuts through the confusion and helps you decide what’s right for your church.
By the end of this workshop, attendees will be able to:
Understand the real benefits and drawbacks of applying.
Evaluate your church’s specific needs and risks.
Apply a clear decision-making framework for your situation.
Tax-Free Miles & Meals: Building Bulletproof Accountable Reimbursement Plans (Intermediate)
Session(s): Coming Soon
Presented By: Lee Ann Crockett, CPA Retired & Ashley Voss, CPA
Pastors and staff spend ministry dollars every week—but are those expenses truly tax-free? This practical session shows you how to build a rock-solid Accountable Reimbursement Plan that keeps reimbursements off W-2s and passes IRS audits with ease.
Learning Objectives:
Design a compliant Accountable Reimbursement Plan.
Implement simple, effective expense reporting workflows.
Avoid common IRS red flags and costly mistakes.
Trust but Verify: Guarding Your Church Against Financial Fraud (Intermediate)
Session(s): Coming Soon
Presented By: Lee Ann Crockett, CPA Retired
Financial fraud strikes more than 30% of churches. This practical session helps church leaders identify common vulnerabilities and implement effective safeguards to protect their ministry’s resources. You’ll be equipped with simple, actionable strategies to strengthen internal controls and improve financial oversight.
Learning Objectives:
Identify common fraud risks and vulnerabilities in church finances.
Implement basic checks and balances.
Use practical tools, including an unannounced audit checklist, to strengthen financial oversight.
Form 990/990-T: Common Mistakes to Avoid and Identifying Sources of Unrelated Business Income
Session(s): Coming Soon
Presented By: Sandra Fowler
This session will discuss some frequently seen errors and misconceptions on Form 990. We will look at who is and is not required to file the form as well as filing thresholds and deadlines. This session will also provide an overview of common sources of unrelated business income and how that affects a church’s filing requirement of the Form 990.