Noel A. Fleming 

Tel (215) 383-1751

Noel is a founding partner of Conley Fleming LLP where he 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 nonprofit organizations 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.

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 also been a course planner and presenter for the Pennsylvania Bar Institute's Annual Nonprofit Institute. He writes and speaks frequently on legal matters related to the operation of nonprofit organizations and has been recognized by his peers as a Super Lawyer in the field of nonprofit law. His articles have been published in the Temple Law Review, The Journal of Taxation, The Exempt Organizations Tax Review, and Taxation of Exempts.

When not helping his clients, Noel enjoys spending time with his wife and two daughters.  He also enjoys practicing martial arts and has a 1st degree black belt ("Shodan") in judo!


“The PPA and Related Party Transactions Under Section 512(b)(13),” Taxation of Exempts, Jan/Feb. 2008
Co-author, “Does Vision Service Signal Death Knell for 501(c)(4) HMOs?,” The Exempt Organizations Tax Review, Volume 60, Number 3, June 2008
Co-author, “Private Foundation or Public Charity? Type III Supporting Organizations After the PPA,” The Journal of Taxation, Volume 108, Number 6, June 2008
Co-author, “The Impact of the Recent Proposed Regulations on Type III Supporting Organizations,” The Journal of Taxation, Volume 111, Number 6, December 2009
“The Changing Landscape of Charitable Tax Exemption in Pennsylvania,” Schnader Nonprofit Organizations Alert, February 19, 2015
“Effective Corporate Governance in the Nonprofit Sector,” The Legal Intelligencer, March 24, 2015
“Reprieve Granted to Philadelphia Nonprofit Tax-Exempt Property Owners,” Schnader Nonprofit Organizations Alert, March 27, 2015