The usual path from idea to recognized 501(c)(3):
- Incorporate as a nonprofit in your state (articles of incorporation).
- Get an EIN from the IRS β free, online, takes minutes.
- Adopt bylaws and hold an organizing board meeting with minutes.
- File Form 1023 or 1023-EZ for federal tax-exempt status.
You donβt have to wait for IRS approval to work with FFC β pre-501(c)(3) charities are welcome, and each milestone you complete raises your readiness score. See Form 1023 vs. 1023-EZ for choosing a form. Fuller step-by-step guidance is forthcoming.