There are five components necessary to create and maintain a non-profit organization.  

1. Articles of Incorporation establishing organization.
2. IRS form 1023 designating organization as 501c3 non-profit corporation.
3. Board of Directors including at least 3 officers: President, Secretary, and Treasurer.
4. By-Laws establishing goals and objectives of organization.
5. Annual indepedent audit if earnings reach $350,000.