Carol --
We are going through the process now. First you need to get an Employer Identification Number (EIN) using form SS-4. Then, you file articles of incorporation per your state's regulations. In that form we were classified as a public benefit corporation. We needed bylaws for this step. The bylaws need to indicate that you have a board of directors and you keep minutes. Send me an e-mail at
relambert@aol.com and I will send you our bylaws. There are samples of bylaws on the web if you search for sample bylaws for non-profit or not for profit corporations. When you get those back you can file with the IRS. You need forms 8718 and 1023. You will need your bylaws and income /expense info from the past and for the future.
We are now filing out the 1023 form.
If you are not affliated with a school how to get through the FIRST registration stuff without identifying a high school partner?
Ralph