Noel A. Fleming

Partner

Overview

Noel focuses his practice on serving the legal needs of nonprofit organizations primarily in the areas of corporate law and governance, charitable trusts, federal, state and local tax matters, fiduciary duties, charitable fundraising, and related matters. He regularly acts as outside general counsel to a variety of nonprofit organizations, including publicly supported charities, private foundations, mental health organizations, social service providers, museums, educational institutions, and health care facilities. In this capacity, he advises these organizations on all manner of issues affecting their operations including corporate formation and qualification for tax-exempt status, federal tax law compliance, nonprofit mergers and acquisitions, strategic alliances, corporate governance matters, charitable contribution issues, and unrelated business income tax questions.

Prior to joining Archer, Noel was a founding partner of Fleming Petenko Law. Noel is active in the Pennsylvania nonprofit community and is the Chair of the Pennsylvania Bar Association’s Charitable Organizations Committee. He has been a long-time course planner and presenter for the Pennsylvania Bar Institute’s Annual Nonprofit Institute and is an adjunct professor at Villanova University Charles Widger School of Law, where he teaches the course, Public Charities: Law and Compliance. He writes and speaks frequently on legal matters related to the operation of nonprofit organizations. His articles have been published in the Temple Law Review, The Journal of Taxation, The Exempt Organizations Tax Review, and Taxation of Exempts.

Credentials

Education

Temple University Beasley School of Law, LLM, Taxation
Temple University, MBA
Temple University Beasley School of Law, JD, cum laude
Temple University, BBA, summa cum laude

Admissions

Pennsylvania
New York

Offices

Philadelphia, PA

Areas of Focus

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Practice

Industries

Nonprofit & Charitable Organizations

News & Insights

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Serving on a Nonprofit Board 2025: Basics and Ethical Responsibilities

03.06.2025

Speaking Engagements & Seminars

Serving on a Nonprofit Board 2025: Basics and Ethical Responsibilities

Attorneys Noel Fleming, Jeffrey Scott, Kayci Petenko and Alexis Way will be presenting at the Pennsylvania Bar Institute’s program, “Serving on a Nonprofit Board 2025: Basics and Ethical Responsibilities.” Explore the role of a Board of Directors and the laws governing nonprofits. The program will provide training on the basics of nonprofit board service, including charitable issues raised under state and federal laws for current board members....

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Pennsylvania’s New Annual Filing Requirement for Business Entities and Nonprofit Organizations

12.16.2024

Client Advisories

Pennsylvania’s New Annual Filing Requirement for Business Entities and Nonprofit Organizations

Beginning January 1, 2025, Pennsylvania is introducing a new annual filing requirement for all business entities, including nonprofit organizations. The new annual filing is mandatory for entities registered with the Pennsylvania Department of State and replaces the now defunct decennial filing. This alert summarizes the key aspects of the new law and its implications for your organization....

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Donor Advised Funds: An Overview and Introduction to Advanced Gifting Strategies

08.15.2024

Speaking Engagements & Seminars

Donor Advised Funds: An Overview and Introduction to Advanced Gifting Strategies

Archer partner Noel A. Fleming will be a speaker at the CLE “Donor Advised Funds: An Overview and Introduction to Advanced Gifting Strategies” hosted by the Philadelphia Bar Association Tax Section....

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