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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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....

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5 Governance Essentials Every College Board Member Should Know

12.15.2025

Your Campus Counsel

5 Governance Essentials Every College Board Member Should Know

Serving on a college or university board is a critical responsibility. Beyond attending meetings and approving budgets, board members play a pivotal role in safeguarding the institution’s mission, reputation, and future. When governance fundamentals are overlooked, even the most well-intentioned boards can find themselves in the headlines for all the wrong reasons. But here’s the good news: avoiding governance pitfalls doesn’t require a complete overhaul, it simply requires getting the basics right.

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Political Activity on Campus: Navigating Academic Freedom and IRS Rules

10.13.2025

Your Campus Counsel

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?

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