Form a nonprofit corporation in your state
Create bylaws
Appoint a board of directors
Hold an organizational meeting
Obtain an Employer Identification Number (EIN) from the IRS
Ensure your purpose qualifies under IRS 501(c)(3) rules
Draft a conflict of interest policy
Prepare required formation documents and financial records
Complete IRS Form 1023 or Form 1023-EZ if eligible
Pay the required IRS filing fee
Submit the application to the IRS
Respond to any IRS follow-up requests
Receive your determination letter if approved
Register for any required state charitable solicitation filings
Maintain ongoing compliance with federal and state nonprofit rules