Hi, Temecka -

To apply for non-profit status with the IRS, you need to first incorporate in your state. That holds true, regardless of the state in which you live.

First, visit your state's website and search for information about applying to become a corporation. There's usually a requirement that you complete some forms, establish by-laws, pay a registration fee and annually report the names/addresses of your officers. The requirements will vary from state to state, though.

Once that's done, you can apply to the IRS for non-profit status. Visit their website at www.irs.gov for information on becoming a 501(c)3 corporation. There are several different categories of non-profits, so choose carefully. If you have a tax attorney in your family, have him/her help you with the process.

Hope that helps. Good luck! ;-)

Carmen