News & Insights

How to Survive the New Reality: Nonprofit Mergers, Consolidations, Realignments and Program Buy-Outs

New Jersey Lawyer Magazine.Copyright ©2010 New Jersey State Bar Association. By: Frances A. McElhill, Esq. ...read more

Understanding the New Federal Tax Credit for K-12 Scholarship Donations

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (P.L. 119-21), which created a new permanent federal income tax credit under IRC § 25F for individual donors who make cash contributions to qualifying Scholarship Granting Organizations (“SGOs”) supporting K-12 students. The credit takes effect January 1, 2027, so for organizations in the education and scholarship space, there is much to do between now and then. ...read more

Political Activity on Campus: Navigating Academic Freedom and IRS Rules

Election season often brings heightened energy to college campuses.  Students, faculty, and administrators alike engage in debates, forums, and activism.  Yet for colleges and universities, this season also raises delicate compliance questions.  How can institutions honor academic freedom while respecting IRS restrictions on political campaign activity? ...read more

Understanding the New Federal Tax Credit for K-12 Scholarship Donations

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (P.L. 119-21), which created a new permanent federal income tax credit under IRC § 25F for individual donors who make cash contributions to qualifying Scholarship Granting Organizations (“SGOs”) supporting K-12 students. The credit takes effect January 1, 2027, so for organizations in the education and scholarship space, there is much to do between now and then. ...read more

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. ...read more

Understanding Quid Pro Quo Contributions for Your Nonprofit Gala

Final ThoughtsHosting a fundraising gala can be an exciting and rewarding endeavor for your nonprofit organization. However, it’s essential to remember the legal and regulatory obligations that come with soliciting contributions from donors.By understanding and adhering to the IRS rules regarding quid pro quo contributions and state charitable solicitation laws, you can protect your organization’s tax-exempt status, maintain donor trust, and pave the way for continued success in your fundraising efforts. For more information, please contact Noel Fleming at 267.422.9855 or nfleming@archerlaw.com, or Kayci Petenko at 267.422.9856 or kpetenko@archerlaw.com. DISCLAIMER: This client advisory is for general information purposes only. It does not constitute legal or tax advice, and may not be used and relied upon as a substitute for legal or tax advice regarding a specific issue or problem. Advice should be obtained from a qualified attorney or tax practitioner licensed to practice in the jurisdiction where that advice is sought. ...read more

Noel Fleming and Kayci Petenko Featured in Law360 Article, “Archer Brings on Nonprofit Experts from Philly Boutique”

Archer partners, Noel Fleming and Kayci Petenko, were interviewed by Law360 Pulse on their joining the firm. Both were founding partners of Fleming Petenko Law in Philadelphia and ceased operations to join Archer expanding the team of attorneys providing services for nonprofit clients. All of their clients joined them in the transition. Noel and Kayci bring diverse backgrounds and robust experience to Archer representing clients in a variety of matters that will greatly impact the firm’s existing nonprofit practice, as well as the corporate and tax practice areas. ...read more

Noel Fleming and Kayci Petenko Join Archer

Archer & Greiner is pleased to announce the addition of Noel A. Fleming and Kayci D. Petenko as partners in the firm’s Philadelphia office. Prior to joining Archer, Noel and Kayci were founding partners of Fleming Petenko Law, which provided legal counsel to nonprofit, charitable, and tax-exempt organizations. With diverse backgrounds and robust experience representing clients in a variety of matters, they bring a wealth of knowledge that will not only enhance the firm’s existing nonprofit practice but have important cross over into the firm’s corporate and tax practice areas. ...read more

Archer's John J. Taylor Profiled in AxisPhilly Article

Pennsylvania State Rep. John J. Taylor of Philadelphia, Of Counsel to Archer & Greiner, is profiled in this article from AxisPhilly, a non-profit news and information organization covering the Philadelphia region.  ...read more

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. ...read more

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. ...read more

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. ...read more