Its easy.
1. Write a business plan, form a board of directors, write bylaws
2. Go to Legalzoom.com and follow the instructions - there's a small fee to incorporate your business
3. Register with the State
4. Apply for 501c3 status with the IRS - You can operate as a non-profit for up to 2 years until this gets approved
Google is your friend. All the templates you need are on there.
