Incorporation procedures vary from State to State. Once the articles are developed, file them with the appropriate State agency , usually the Secretary of State or the Office of the Attorney General. Also see tax kit for nonprofits, and help filing form 1023 . Contact your State and local department of revenue . Many State and local governments regulate organizations that solicit funds within their jurisdiction.
Compliance often involves obtaining a permit and filing an annual report and financial statement.
James D. DeWitt explains many legal issues in his online edition of A Legal Handbook for Nonprofit Corporation Volunteers . This handbook is intended for direct online reference and is protected by copyright. Since many of the above steps have important legal ramifications, consult an attorney before submitting any documents to the Federal, State, or local government. Another step related to incorporation is obtaining liability insurance for directors and officers. The Internet Nonprofit Center contains helpful advice on these and many other subjects.