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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