NOEL A. FLEMING // ASSOCIATE
Noel Fleming joined Myers, Brier & Kelly, LLP in January 2011 after spending the previous five years with a law firm devoted to the legal representation of nonprofit and tax-exempt organizations. Noel focuses his practice on areas related to corporate law and governance, charitable trusts, federal, state and local tax matters, fiduciary duties, charitable fund raising and similar matters. He began his legal career with Ballard Spahr Andrews and Ingersoll, LLP in Philadelphia where he practiced in the Tax Department and the Public Finance Department.
Noel, a native of Ireland, is a graduate of Temple University’s Fox School of Business & Management receiving a B.B.A. (summa cum laude) and an M.B.A. He received his J.D. (cum laude) and LL.M. (Taxation) degrees from Temple University’s School of Law.
Noel serves on the Board of Directors of the National Hemophilia Foundation, Delaware Valley Chapter and Irish Network-Philadelphia. He has spoken on matters concerning tax-exempt organizations and related issues for the Philadelphia Region Healthcare Financial Management Association, the Pennsylvania Bar Institute, the Penn State Tax Conference and the Pennsylvania Association of Nonprofit Organizations (PANO). In 2008 and 2010 Noel was recognized as a “Pennsylvania Rising Star” by Philadelphia Magazine and Pennsylvania Super Lawyer Magazine, an annual listing of the top lawyers in Pennsylvania.
Bar Admissions
Commonwealth of Pennsylvania
PROFESSIONAL AFFILIATIONS
Member, American Bar Association, Tax Law Section
Member, Pennsylvania Bar Association
Member, Philadelphia Bar Association Tax Section
Director, National Hemophilia Foundation, Delaware Valley Chapter (Hemophilia Patient and Program Support)
Director, Irish Network-Philadelphia
EDUCATION
Temple University School of Law, LL.M. Taxation
Temple University School of Law/Fox School of Business and Management, JD/MBA
Temple University, Fox School of Business and Management, Bachelor of Business Administration, Summa Cum Laude (Business Law & Economics)
SELECTED PUBLICATIONS
“Navigating the Slippery Slope of Frozen Embryo Disputes: The Case for a Contractual Approach,” 75:2 Temple Law Review (Summer 2002)
“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
SELECTED SPEAKING ENGAGEMENTS
“Forming a Nonprofit Corporation in Pennsylvania & Obtaining 501(c)(3) Status from the IRS,” Philadelphia Volunteers for the Indigent Summer Associates’ Day, June 6, 2005
“Key Compensation Issues Affecting Tax-Exempt Healthcare Organizations,” HFMA Tax and Financial Planning Update, December 15, 2005
“IRS Forms 1023 and 1024: A Detailed Examination,” Fifth Annual Nonprofit Institute, Pennsylvania Bar Institute, May 15, 2007
“Exempt Organization Hot Topics,” 61st Annual Penn State Tax Conference, May 22, 2007
“Top Ten Issues Affecting Nonprofit Tax-Exempt Organizations,” Association of Corporate Counsel, Delaware Valley Chapter (“DELVACCA”), March 20, 2008
“A Primer on Private Foundations,” Sixth Annual Nonprofit Institute, Pennsylvania Bar Institute, May 13, 2008
“The New Form 990: Public Relations Opportunity or Trap for the Unwary,” Phoenixville Community Healthcare Foundation, June 9, 2008
“Obtaining and Maintaining Federal Income Tax Exemption,” Seventh Annual Nonprofit Institute, Pennsylvania Bar Institute, May 20, 2009
“Becoming a Charitable Organization – Completing and Filing IRS Form 1023,” Eighth Annual Nonprofit Institute, Pennsylvania Bar Institute, May 18, 2010
Phone: (610) 660-7788
Fax: (610) 617-0833
Email: nfleming@mbklaw.com
vcard