Noel A. Fleming

Partner

CorporateNonprofit & Charitable Organizations

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

View All Archer Services

Practice

Industries

Nonprofit & Charitable Organizations

News & Insights

View All

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

03.16.2026

Blogs

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....

Learn more

03.16.2026

Client Advisories

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....

Learn more

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