Choose the nonprofit purpose and mission
Confirm the organization is eligible to be formed under your state/country laws
Form a founding group and assign roles (board, incorporator(s), treasurer)
Draft bylaws (board size, officer roles, meeting rules, voting, conflicts of interest)
Select a legal structure (typically a nonprofit corporation)
Reserve the organization name with the relevant authority
Appoint the initial board of directors and ensure required qualifications
Complete and file incorporation/formation documents with the state/country
Pay the required filing fees
Obtain an Employer Identification Number (EIN) (if applicable)
Hold an initial board meeting to:
Adopt bylaws
Approve initial policies
Approve officers
Authorize bank account setup
Approve any required filings
Open a nonprofit bank account
Establish accounting and recordkeeping systems
Create required policies (conflict of interest, document retention, whistleblower, anti-harassment)
Apply for tax-exempt status with the relevant tax authority (e.g., IRS in the U.S.)
Submit required forms and supporting documents for tax exemption
Respond to any requests for additional information from the tax authority
Register for state charitable solicitation requirements (if you will solicit donations)
Register for any other required local/state taxes and permits (sales tax exemptions, payroll, etc.)
Set up fundraising compliance (donor communications, acknowledgements, reporting)
Maintain ongoing compliance:
File annual reports
Hold required board meetings
File required tax returns
Keep minutes and financial records
Follow bylaws and conflict-of-interest procedures
Plan for governance and operational readiness (programs, budget, grant/funding processes)