Forming a new nonprofit is a process that involves two distinct steps. Generally, you will need to establish your organization by filing articles of incorporation with the appropriate agency in your state (usually the state secretary of state). You will also need to secure federal income tax exemption by filing the appropriate forms with the Internal Revenue Service. Your local bar association may be able to direct you to "pro bono" or reduced-cost legal services as well. Please be aware that it usually takes 4 to 6 months to go through the process.

In order to procure and file the appropriate forms required to apply for nonprofit incorporation, you may want to contact your state charity registration office. See State Agencies that Monitor Charities for those that have Web links. Be aware that procedures vary from state to state; you should consult with an attorney or an appropriate agency whose staff has experience in this area. For your Federal tax-exempt status application, please refer to The IRS: What You Need to Know if Your Organization Plans to Apply for Tax Exemption. Publication 557, Tax Exempt Status for Your Organization, is available for download in PDF format from the IRS site.

There are several Internet resources that include information on how to start a nonprofit organization. These include:

• The Internal Revenue Service's "Tax Information for Charitable Organizations".

• The Internet Nonprofit Center's FAQ for start-ups.

• About.com's Starting a Nonprofit Organization: One-Stop Answer Page.

• The Alliance for Nonprofit Management.

• Board Source's (formerly the National Center for Nonprofit Boards) FAQ, "How do we become a nonprofit organization?"

Among the books on establishing nonprofits available at Center libraries and some Cooperating Collections are:

• Blazek, Jody. Tax Planning and Compliance for Tax-Exampt Organizations: Forms, Checklists, Procedures. 3rd ed. New York, NY: John Wiley & Sons, 1999.

• Bromberger, Allen R., Richard S. Hobish and Lori Yarvis, eds. Advising Nonprofits (4th ed.) New York, NYT: Council of New York Law Associates, 1995.

• Conners, Tracy Daniel, ed. The Nonprofit Handbook: Management. 3rd ed. New York, NY: John Wiley & Sons, 2001.

• Hopkins, Bruce R. Starting and Managing a Nonprofit Organization: A Legal Guide. 3rd ed. New York: John Wiley & Sons, 2001.

• Hummel, Joan M. Starting and Running a Nonprofit Organization. 2nd ed. Minneapolis: University of Minnesota Press, 1996.

• Kirschten, Barbara L. Nonprofit Corporation Forms Handbook 2000 Edition. Eagan, MN: West Group, 2000.

• Mancuso, Anthony. How to Form a Nonprofit Corporation in all 50 States. 4th ed. Berkeley, CA: Nolo Pr., 1997.

• Nicholas, Ted. The Complete Guide to Nonprofit Corporations. Chicago, IL: Enterprise-Dearborn Publishing Group, 1993.

• Olenick, Arnold J. and Philip R. Olenick. A Nonprofit Organization Operating Manual: Planning for Survival and Growth. New York: The Foundation Center, 1991.

• Zeitlin, Kim Arthur and Susan E. Dorn. The Nonprofit Board's Guide to Bylaws: Creating a Framework for Effective Governance. Washington, D.C.: National Center for Nonprofit Boards, 1996.

For more books and articles on starting a nonprofit organization, try searching our Literature of the Nonprofit Sector Online (LNPS), the Center's bibliographic database. You could start searching on the subject "Nonprofit organizations--establishment and termination".

Many of the books and articles found through LNPS can be located in Center Libraries. It is best to call ahead to verify a specific library's holdings.

If the nonprofit you are establishing is intended to give money away, see the FAQ entitled "Where can I find information on starting a foundation?"