is an attorney at William C. Moran & Associates, P.C. in Williamsville, New York. She focuses her practice on representation of churches and nonprofits in matters of incorporation, application for tax exemption, employee issues and real estate transactions. Ms. Gross earned her B.A. degree in criminal justice from the University at Albany and her J.D. degree from the University at Buffalo Law School. She serves as chairman of the board for The Teacher’s Desk, a regional New York nonprofit. Ms. Gross is admitted to practice in New York.

is a partner with Archer & Greiner P.C. 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, Mr. Fleming 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. He is active in the Pennsylvania nonprofit community and is chair of the Pennsylvania Bar Association’s Charitable Organizations Committee. Mr. Fleming has been a long-time course planner and presenter for the Pennsylvania Bar Institute’s Annual Nonprofit Institute; and 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. Mr. Flemings' articles have been published in the Temple Law Review, The Journal of Taxation, The Exempt Organizations Tax Review, and Taxation of Exempts. He earned his B.B.A. degree, summa cum laude, from Temple University; and his J.D. degree, cum laude, from Temple University Beasley School of Law. Additionally, Mr. Fleming earned his M.B.A. degree from Temple University and his LL.M. degree in taxation from Temple University Beasley School of Law. He is a member of The Irish American Business Chamber & Network, Philadelphia Bar Association, Pennsylvania Bar Association, American Bar Association, American Bar Association's Tax Law Section, Pennsylvania Corporation Bureau Advisory Committee and the Temple Law Review (managing editor). Mr. Fleming is admitted to practice in Pennsylvania and New York.

is a partner with Archer & Greiner P.C. where her passion for making a positive impact on society can be seen through her work advising a variety of nonprofit and tax-exempt organizations; including private foundations, public charities, schools, trade associations, religious organizations, supporting organizations, and donor-advised funds. Ms. Petenko speaks frequently on legal matters related to the operation of nonprofit organizations and is an adjunct professor at Villanova University Charles Widger School of Law. She earned her B.S.M. degree from Tulane University; her J.D. degree from Rutgers University; her M.B.A. degree, cum laude, from Rutgers University; and her LL.M. degree, with Distinction, from Temple University. Ms. Petenko is a member of the Tax Council, Philadelphia Bar Association (treasurer, secretary, Mentorship Committee Chair), American Bar Association (Business Law Section, Business Law Section Nonprofit Organizations Committee), Forum of Executive Women, Philadelphia Estate Planning Council, The Irish American Business Chamber & Network, The Franklin Institute (Executive Governance Board Member), Mural Arts (Advisory Council Co-Chair), Board Observer Program (Steering Committee Member), Junior League of Philadelphia (Sustainer), Philadelphia STEM Equity Collective (Mentor), Pennsylvania Bar Association, Philadelphia Bar Association, Rutgers Journal of Law and Religion (former business and marketing editor), South Jersey Nonprofit Summit (former Advisory Committee Member), Non-Profit Development Center of Southern New Jersey (former board member), and a Volunteer Income Tax Assistance and Military VITA Tax Instructor and Preparer). Ms. Petenko is admitted to practice in New Jersey and Pennsylvania.

is managing partner at Leah Martin Law. She brings many years of experience in all areas of business law, including preparing formation documents; drafting operating and shareholder agreements, partnership agreements, purchase and finance agreements, leases, surrender agreements, non-compete and non-disclosure agreements, and employment agreements; contract litigation; shareholder derivative suits; business dissolutions; and appellate matters. She has been a grader for the Nevada bar exam since 2008. Ms. Martin has chaired the Clark County Law Foundation's Community Service Committee, having served on the committee since 2007. In addition to maintaining her own cases, she also has been an arbitrator on the Court Annexed Arbitration Program Panel since 2012. Ms. Martin is currently licensed with the State Bar of Nevada and is certified to practice in the U.S. District Court for the District of Nevada, and the Ninth Circuit Court of Appeals. She is a member of the American Bar Association, State Bar of Nevada, Clark County Bar Association, and Southern Nevada Association of Women Attorneys. Ms. Martin earned her B.A. degree, summa cum laude, from the University of Nevada Las Vegas; and her J.D. degree, summa cum laude, from the University of Nevada Law Vegas School of Law.

is an attorney with William C. Moran & Associates, P.C. in Buffalo, New York, where he represents not-for-profit organizations throughout the state in matters of corporate, contract, real estate, tax exemption and other regulatory law. Mr. de Freitas has served on and chaired non-profit boards of directors. As a member of the New York State Bar Association, he has chaired the Business Law Section, Legislative Affairs Committee and served on non-profit continuing education panels. He earned his B.A. degree from College of the Holy Cross and his J.D. degree from Cornell Law School.