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major and separate steps involved in the process. First, let's clarify the terminology. For ease of reference, I'll call what I think you want to do as a "charitable organization."
First, you need to "organize" the charitable organization. That is an issue of state law. There is no requirement that a charitable organization be incorporated, but most groups do, primarily for liability purposes. Most or all states allow these groups to form as (unincorporated) associations, by adopting Articles of Association and generally establishing a Board of Trustees or Board of Directors.
Assuming you'll organize as a corporation, then you refer to your state's corporation law. Most if not all states have a special category for organizations that are not run for profit. California, for example, has a distinct category of the Corporation Law dedicated to nonprofit corporations. It is called the California Nonprofit Corporation Law.
Within that separate group of statutes, a group may choose one of three categories: i.e., Public Benefit, Mutual Benefit, or Religious. Many organizations that operate in the public interest and all organizations that want to receive donations or grants are properly categorized under the Public Benefit category (or a similar designation under your state's law). The Articles of Incorporation to be filed are distinct from the Articles of Incorporation filed by a business corporation.
Since this part is a matter of state law, the filings are governed by and done with the State. Usually it is the Secretary of State or the Department of Corporations that takes care of this, including the filing and approval of the Articles of Incorporation and the payment of filing fees.
Once the organization is done, then you deal with the federal and state tax exemptions. The IRS approves all federal tax exemptions (from federal income tax). Go to the IRS website, and download Publication 557. It will make your head spin - guaranteed.
For states with income taxes, like California, there is also a need to apply for and receive a tax exemption from the state tax agency. In California, that is the Franchise Tax Board.
Once all of this is done, and it can take months, then you must run the organization properly.
Access to Certified Public Accountants with some experience with charitable organizations is a bit easier (except the cost, of course) than finding a lawyer with experience in this field. Most lawyers don't have any background in this field at all.
If you do succeed in finding professional help, you may possible get a somewhat reduced rate, but don't expect these people to work for free. First, most attorneys and CPA's who have any knowledge of this field at all are already volunteering for certain favorite organizations, so they are likely out of time. Second, you get what you pay for. Third, if you can't afford to spend some money on these fees, then you probably can't afford to get the organization off the ground and operational at all.
An alternative is to check in your community for organizations that already have federal tax exemptions -- known as Section 501(c)(3) organizations, because that is the section of the Internal Revenue Code that provides for the tax exemption -- and see if you can make an arrangement to come under the umbrella of their group. Obviously, you give up some control in that way, but you almost might obtain necessary expertise in that manner.
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