Kayci D. Petenko

Partner

Overview

Kayci’s passion for making a positive impact on society can be seen through her work advising a variety of nonprofit and tax-exempt organizations, including private foundations, public charities, schools, trade associations, religious organizations, supporting organizations, and donor-advised funds.

Kayci assists clients in a wide range of services from formation to dissolution and most everything in between. This includes working with clients to strategize the best type of entity and corporate structure to achieve their goals both at formation and as the nonprofit develops, helping clients to navigate the many complex rules and regulations that apply to tax-exempt nonprofits, and providing thoughtful insight into corporate governance and best practices. In addition, Kayci assists clients with fundraising compliance, contract drafting, review, and negotiation, and unrelated business income tax matters. Kayci frequently works with Archer’s other attorneys to provide clients with well-rounded service, including in the areas of employment law, intellectual property, and real estate. Kayci also has significant experience representing clients in corporate, financial, and litigation matters.

Prior to joining Archer, Kayci was a founding partner of Fleming Petenko Law. Previously, she worked for another boutique law firm providing legal advice and services to nonprofit organizations. Additionally, she was a tax associate in the Tax Advisory Group of an accounting firm, where she provided clients with a wide range of tax consulting services.

Kayci speaks frequently on legal matters related to the operation of nonprofit organizations and is an adjunct professor at Villanova University Charles Widger School of Law.

“Justice Matters Forum: Charitable Giving in a New Legal Era,” Philadelphia Bar Foundation (February 2026)
"Navigating the One Big Beautiful Bill: Impact on Tax-Exempt Organizations," Chamber of Commerce Southern New Jersey (November 2025)
"Pennsylvania Tax Credit: Using the EITC and OSTC Programs to Help Students Thrive," Villanova University Charles Widger School of Law (October 2025)
"How the HR 1 Bill will Impact Nonprofit Entities," New Jersey Society of Certified Public Accountants (September 2025)
“Proposed Legislation Affecting Tax-Exempt Organizations,” The New Jersey Society of Certified Public Accountants (June 2025)
“Ask the Expert Roundtable,” BNY’s Nonprofit Networking Series (May 2025)
"Serving on a Nonprofit Board 2025: Basics and Ethical Responsibilities," Pennsylvania Bar Institute (March 2025)
"Ethics in M&A Transactions," 2024 Philadelphia Tax Summit (November 2024)
"Conversion from For-Profit to Nonprofit," NBI (September 2024)
“Nuts & Bolts of Nonprofit Board Service,” Philadelphia Bar Association, Young Lawyers Division (2018-2024)
“Nonprofit Law,” Asian American Chamber of Commerce of Greater Philadelphia (July 2024)
“Nonprofit Legal Assessment Training and Clinic,” Philly VIP (June 2024)
"Trends & Insights of Philanthropic Sector," BNY Mellon Nonprofit Networking Series (May 2024)
“Nonprofit Law 101,” U.S. Blockchain Coalition (January 2024)
“Ethical Representation When Interests Diverge,” NAAG/NASCO Virtual Charities Conference (October 2023)
“Trusts 101: Everything You Want to Know About Trusts (But Are Afraid to Ask),” Philadelphia Bar Association with Tax Section and Probate & Trust Law Section (August 2023)
“Serving on a Non-Profit Board: Basics and Ethical Responsibilities,” Pennsylvania Bar Institute (March 2023)
“Navigating the Legal Landscape of Charitable Fundraising,” Delaware County Chamber of Commerce’s Business in Delco Conference (February 2023)
“Forging a More Equitable Internet,” Global Blockchain Business Council’s 5th Annual Blockchain Central UNGA (September 2022)
“Serving on Nonprofit Boards: Basics, Responsibilities, and Strategies for Success for You And Your Clients,” New Jersey State Bar Association (July 2022)
“Legal & Ethical Considerations,” United Way’s Nonprofit Board Training Program (May 2022)
“Serving on a Non-Profit Board: Basics and Ethical Responsibilities,” Pennsylvania Bar Institute (April 2022)
“Top Legal Issues for Trade Associations,” MASAE Annual Meeting and Exhibition (December 2021)
“Key Considerations for Attorneys Serving on a Nonprofit Board,” Philadelphia Bar Association (November 2021)
“Pro Bono Representation of Nonprofit Organizations,” Philadelphia Bar Association (October 2021)
“Forming New Nonprofits & Applying for Tax-Exempt Status,” Philly VIP & Chubb (September 2021)
“Top Policies and Best Practices for Effective Nonprofits,” Association of Fundraising Professionals – Leading Philanthropy Conference (August 2021)
“Considerations for Trade Associations in a Post Covid-19 World,” MASAE Virtual Mid-Year Conference (June 2021)
“The Diversity Imperative: How to Become a Diverse, Equitable, and Inclusive Nonprofit” (May 2021)
“Launching & Sustaining New Non-Profits,” MPA PHL Professional Development Series (April 2021)
“Preparing Grantees for the Ask,” 9th Annual Youth Non-Profit Symposium (April 2021)
“Introduction to Ethical Issues for Attorneys Serving on a Nonprofit Board,” Camden County Bar Association (March 2021)
“Serving on a Non-Profit Board: Basics and Ethical Responsibilities,” Pennsylvania Bar Institute (March 2021)
“Starting a Nonprofit and Obtaining Tax-Exempt Status,” Nonprofit Learning Lab (February 2021)
“Life Cycle of a Nonprofit - Part 2: Maintaining a Charitable Organization," Eighteenth Annual Nonprofit Institute, Pennsylvania Bar Institute (November 2020)
“Board Governance Fundamentals,” MASAE Virtual Annual Conference (November 2020)
“Legal and Ethical Considerations for Association Executives,” MASAE Mid-Year Meeting (May 2020)
“Advanced Ethical Issues for Attorneys Serving on a Nonprofit Board,” Philadelphia Bar Association (April 2020)
“What to Know Before Serving on a Nonprofit Board,” Junior League of Philadelphia (March 2020)
“Ethical Issues for Attorneys Serving on a Nonprofit Board,” Philadelphia Bar Association (Sept 2019)
“Life Cycle of a Nonprofit - Part 1: Starting a Nonprofit,” Seventeenth Annual Nonprofit Institute (May 2019)
“Nonprofit Fundraising,” Philadelphia Bar Foundation (May 2019)
“Board Life Cycles and Panel Discussion,” United Way of Greater Philadelphia and Southern New Jersey Board Orientation Program (April 2019)
“Nonprofit Legal Assessment Training," Philadelphia VIP (January 2019)
“Charitable Giving after the Tax Cuts and Jobs Act,” Continuing Care Retirement Community (November 2018)

“An Introduction to Legal Issues in Charitable Fundraising,” The Montgomery County Foundation, Inc. (November 2018)

“Board Life Cycles,” United Way of Greater Philadelphia and Southern New Jersey Board Orientation Program (October 2018)
“Nonprofit Legal Assessment Training,” Philadelphia VIP (March 2018)

Credentials

Education

Temple University Beasley School of Law, LLM, With Distinction, Taxation
Rutgers University, MBA, cum laude
Rutgers University School of Law, JD
Tulane University, BSM

Admissions

New Jersey
Pennsylvania

Offices

Philadelphia, PA

Areas of Focus

View All Archer Services

Practice

Industries

Nonprofit & Charitable Organizations

News & Insights

View All

Justice Matters Forum: Charitable Giving in a New Legal Era

02.11.2026

Speaking Engagements & Seminars

Justice Matters Forum: Charitable Giving in a New Legal Era

Attorneys Kayci Petenko, Noel Fleming and Timothy Horn will be speaking at the session “Justice Matters Forum: Charitable Giving in a New Legal Era” presented by the Philadelphia Bar Foundation. This program explores how the new 2026 charitable giving laws change strategies for sustaining nonprofit funding and advancing equity. Legal professionals, donors, nonprofits, and the communities they serve are encouraged to discover the effects on universal charitable deduction for nonitemizers, new AGI floors, and caps on high-income deduction....

Learn more

Pennsylvania Tax Credits: Using the EITC and OSTC Programs to Help Students Thrive

10.10.2025

Speaking Engagements & Seminars

Pennsylvania Tax Credits: Using the EITC and OSTC Programs to Help Students Thrive

Partner Kayci Petenko will be presenting the program “Pennsylvania Tax Credits: Using the EITC and OSTC Programs to Help Students Thrive.” Learn the key aspects of the Educational Improvement Tax Credit (EITC) and Opportunity Scholarship Tax Credit (OSTC) programs that provide tax credits for Pennsylvania taxpayers who redirect their state tax liability to support tuition assistance. Attorneys, tax accountants or any individuals interested are encouraged to attend and discover how the programs work, eligibility requirements, key deadlines and more....

Learn more

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....

Learn more