Choose a charitable purpose that qualifies under IRS 501(c)(3) rules
Form a nonprofit corporation in your state
Create bylaws for the organization
Appoint a board of directors
Hold an initial board meeting
Adopt conflict of interest and other required policies
Obtain an Employer Identification Number (EIN) from the IRS
Register with your state charity office if required
Prepare and file IRS Form 1023 or Form 1023-EZ
Pay the required IRS user fee
Respond to any IRS follow-up requests
Receive IRS determination letter approving 501(c)(3) status
Maintain compliance with federal and state filing requirements
Keep proper records and financial statements
Avoid prohibited political campaign activity and excessive lobbying