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Choose a name for your nonprofit. (While you're at it, select and reserve a web domain name.)
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Form your incorporating board of directors (often only three people are needed).
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Write articles of incorporation including a statement of your purpose and submit them to the appropriate office in your state government with the required fee.
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Wait for a response from your state. (In some states you can expedite the process by paying a surcharge.)
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Obtain a Federal Employer Identification Number, submitting IRS Form SS-4.
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Develop organizational bylaws — the rules by which you will operate.
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Hold your first board meeting and prepare meeting minutes.
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Review IRS Publications 557 (Tax-Exempt Status for Your Organization).
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Carefully read the instructions for completing and filing IRS Form 1023 or Form 1023-EZ if you're applying to become a 501(c)(3) tax exempt organization (preferably within 15 months of the date of incorporation).
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After filing your form, sit back and relax. Celebrate when your letter of determination arrives!
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Register as a charity within your state. While you're at it, check your state's laws: Some require you to apply for a separate (in addition to federal) tax exemption.
