Attorney Profiles

Marla Conley

mconley@conleyfleming.com

Tel. (215) 971-8522

 

Marla is a founding partner of Conley Fleming LLP where she focuses her practice on serving nonprofit organizations and their donors.

She provides general counsel and strategic planning services for a wide range of nonprofit organizations, from obtaining and maintaining tax-exempt status to major corporate restructures and affiliations. She advises clients regarding corporate structure; governance; taxation; fundraising; endowment and charitable trust management; grants; and charitable spending. She represents clients before the IRS, the Attorney General, and the Pennsylvania Orphans’ Court.

Marla has extensive expertise in the federal tax and state charitable laws applicable to private foundations, charitable trusts, and other grantmakers, such as individual donors and sponsoring organizations of donor advised funds.

Marla also specializes in new and old charitable gifts, including general fundraising matters, corporate sponsorships, cause-related marketing, planned giving, and vetting and accepting complex illiquid assets such as collectibles, real estate, or interests in a closely held business. She regularly assists clients with grant and donation agreements as well as managing and investing, and removing old restrictions on, charitable funds, trusts, and endowments.

She speaks frequently on nonprofit governance and fundraising issues. Marla is always interested in hearing about new models for collaborative charitable funding or program evaluation.

Marla studied public policy affecting youth at Princeton University and then worked in direct service provision and affordable housing development in cities including Baltimore, MD, and Newark, NJ. She worked for Big Brothers Big Sisters of Central Maryland, the American Bar Association's Center on Children and the Law, and the Delaware Office of the Child Advocate. She received her undergraduate degree from Princeton University and her law degree, magna cum laude, from the University of Pennsylvania.

Prior to founding Conley Fleming LLP, she Co-Chaired the Nonprofit Practice Group at Schnader Harrison Segal & Lewis LLP in Philadelphia.

Marla currently volunteers, through the Support Center for Child Advocates, as a pro bono representative for youth in the child welfare system. She also serves on the Board of the Girl Scouts of Eastern Pennsylvania.

 

Noel Fleming

nfleming@conleyfleming.com

Tel (215) 971-8521

 

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 served as a course planner and presenter for the Pennsylvania Bar Institute's Annual Nonprofit Institute. He writes and speaks frequenlty 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!

Education
Temple University Beasley School of Law, LL.M., Taxation
Temple University Fox School of Business and Management, M.B.A.
Temple University Beasley School of Law, J.D., cum laude
Temple University Fox School of Business and Management, B.B.A.
summa cum laude

Bar Admissions
Pennsylvania

Professional Affiliations
Pennsylvania Bar Association’s Charitable Organizations Committee, Chair
Pennsylvania Bar Association, Member
American Bar Association, Member
American Bar Association Tax Law Section, Member
Philadelphia Bar Association Tax Section, Member

Other Distinctions
Temple Law Review, Managing Editor
Temple University Beasley Scholar
Recipient, Benjamin Winderman Award for Scholastic Achievement, Temple University
Selected as a “Pennsylvania Super Lawyer”