Noel A. Fleming, JD
Partner, Conley Fleming LLP
Noel is a founding partner of Conley Fleming LLP, where he focuses his
practice on serving the legal needs of nonprofit organizations 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!