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 Immediate Past 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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Tax-Exempt Organizations and Donors Under OBBBA: Key Provisions, Compliance Risks, and Planning

09.29.2025

Speaking Engagements & Seminars

Tax-Exempt Organizations and Donors Under OBBBA: Key Provisions, Compliance Risks, and Planning

Partner Noel Fleming will be presenting the Strafford hosted program “Tax-Exempt Organizations and Donors Under OBBBA: Key Provisions, Compliance Risks, and Planning.” Panelists will analyze the key provisions of the One Big Beautiful Bill Act (OBBBA). Tax counsel and advisers will learn the changes the OBBBA imposes on the U.S. income tax code and how it impacts nonprofits and donors. The presentation will cover the endowment excise tax under Section 4968, excess compensation excise under Section 4960, charitable contributions, compliance risks, and planning strategies for tax-exempt organizations and donors....

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Congress Passes Sweeping Tax Reform with Major Changes for Nonprofits

07.08.2025

Client Advisories

Congress Passes Sweeping Tax Reform with Major Changes for Nonprofits

After extensive negotiations, Congress passed the One Big Beautiful Bill Act (H.R. 1) (“OBBB”), a comprehensive tax package with significant implications for tax-exempt organizations and charitable giving. The bill was approved by the Senate on July 1, cleared the House on July 3, and was signed by the President on July 4, 2025....

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Not-for-Profit Status Under Attack - Implications for Universities and Other 501(c)(3) Muni Market Issuers

06.26.2025

Speaking Engagements & Seminars

Not-for-Profit Status Under Attack - Implications for Universities and Other 501(c)(3) Muni Market Issuers

Partner Noel Fleming will be a panelist in the discussion, "Not-for-Profit Status Under Attack – Implications for Universities and Other 501(c)(3) Muni Market Issuers." This important conversation, presented by the Philadelphia Area Municipal Analyst Society, will explore the growing challenges to 501(c)(3) tax-exempt status, the legal process for revocation, and what it all means for nonprofit institutions like universities, healthcare organizations, housing agencies, and more. With high-profile cases drawing national attention, the potential impact on nonprofit borrowers and the muni market is significant. Join Noel and other industry leaders as they share insights on what’s at stake and how the sector is responding....

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