Answer by
Att4372 (1704)
A non for profit corporation must be legally formed (preferable with a lawyer). Tex exempt status is then sought for this corporation. You must establish a purpose for this status - education, charitable, artistic, etc. File an EO exempiton application (form 1023, 1024, or 1028, depending on type of non-profit) with the IRS. Approval is NOT guaranteed.