Choose a charitable purpose that qualifies under California and federal nonprofit rules
Form a California nonprofit public benefit corporation
Select and reserve a unique organization name if desired
Appoint at least one director
Prepare and file Articles of Incorporation with the California Secretary of State
Include required nonprofit language in the Articles, such as the charitable purpose and dissolution clause
Create bylaws for internal governance
Hold an initial board meeting
Adopt the bylaws
Appoint officers
Approve key resolutions
Apply for an Employer Identification Number from the IRS
Register with the California Attorney General’s Registry of Charities and Fundraisers
File the initial Statement of Information with the California Secretary of State
Apply for federal tax-exempt status with the IRS, usually under section 501(c)(3)
Apply for California state tax exemption with the Franchise Tax Board
Register for state tax accounts if hiring employees or collecting sales tax
Obtain any required local business licenses or permits
Maintain corporate records, board minutes, and annual filings
File annual reports and required tax returns on time
Keep the nonprofit in good standing with California agencies and the IRS