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Establishing a 501(c)(3) Organization

About 501(c)(3) Status

The Internal Revenue Service publishes an online brochure available in PDF format. In the brochure, individuals can learn about 501(c)(3), eligibility, and general guidance for applying for this status.
http://www.irs.gov/pub/irs-pdf/p4220.pdf

In a related publication, the Internal Revenue Service provides compliance guidance for established 501(c)(3) organizations. Get answers to questions such as - Why keep records? Which documents should be kept? How long should records be kept? Which Federal tax reports and forms should be filed? And which disclosures are required by 501(c)(3) organizations?
http://www.irs.gov/pub/irs-pdf/p4221.pdf

How to Establish 501(c)(3) Status

The National Consumer Supporter Technical Assistance Center (NCSTAC) was established in 1998 by a grant from the U.S. Department of Health and Human Services, Center for Mental Health Services. Through this funding, NCSTAC developed a 29-page manual that provides an overview of the 13 steps necessary to establish 501(c)(3) status for your organization. The PDF file also provides a supplementary appendix that details how to carry out each of the steps. Forms, checklists, and worksheets are provided as helpful tools.
http://www.ncstac.org/content/materials/501c3.pdf

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