Assemble a board of directors from your friends, family or colleagues who share a similar interest in the charity as you. The minimum number of directors on a board is set by state law, but most require three members.

Draft a mission statement that clearly outlines your charity's goals. While your mission statement can be amended if you decide to add additional breadth to your organization, it is difficult to completely rewrite one. Read similar groups' mission statements--most are available free from the organization upon request--for ideas on how to draft your own. (See Resource 2.)

Create your Articles of Incorporation and obtain approval from your board. These Articles include a number of legal terms and obligations your charity will be taking on. There is precise terminology required by the IRS to obtain tax-exempt status, so adhere to the boilerplate Articles provided to you by your Secretary of State or Secretary of Commerce, or model your Articles after another registered charity. (See Resource 3.)

File for incorporation in your state with your state's Secretary of State or Secretary of Commerce. Nonprofit corporations generally have a lower fee for incorporation. Typically, incorporating as a nonprofit group is sufficient to exempt your charity from state income taxes; however, some states may have additional requirements that will be explained to you on the incorporation application. It may be necessary to obtain federal tax exemption before you can request state tax exemption.

Request federal tax-exempt status from the IRS. Tax-exempt charities--sometimes called 501(c)(3)s, named for the section of the federal tax code that governs tax exemption--must operate exclusively for the charitable purpose outlined in your mission statement.