This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Copyright © 2008. Brotherhood Mutual Insurance Co. & Christianity Today. All rights reserved.
Elaine L. Sommerville is licensed as a certified public accountant by the State of Texas. She has worked in public accounting for the past 23 years, primarily focusing on tax compliance aspects of nonprofit organizations. Elaine currently devotes her time to handling various IRS issues for individuals and for exempt organizations of various types. She is currently the sole shareholder of the firm of Sommerville & Associates, P.C.

