501(c)(3) Nonprofit Formation
Launch your public charity with confidence. We prepare your state filings, obtain your EIN, and guide you through the IRS tax-exempt application from beginning to end.
Learn about formation →Nonprofit Law
How to Start a Nonprofit and Make a Difference
To start a nonprofit, you incorporate a nonprofit corporation with your state, obtain a federal EIN, adopt bylaws and a conflict-of-interest policy, and apply to the IRS for tax-exempt status using Form 1023 or the streamlined Form 1023-EZ. Most organizations seek recognition under Section 501(c)(3), which covers charitable, educational, religious, and scientific purposes and allows donors to deduct contributions. Other organizations fall under different subsections — 501(c)(4) for social welfare, 501(c)(6) for trade associations, 501(c)(7) for social clubs — each with its own rules and none of which offer deductible donations.
- Attorney-guided
- Flat fees, quoted in writing
- Nationwide service
See pricing and what’s included
Avvo Clients’ Choice Award, 2026
“We were so grateful for Breanna’s work for our small non-profit. Kind, clear, and reliable!”
Amy · via Avvo
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A prospective client may not obtain the same or similar results.
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Book a ConsultationYou’re not hiring a filing service.You’re working with an attorney.
Legacy Path Law focuses on nonprofit, business, and intellectual property law. Your matter is handled by an attorney — not simply an online filing platform.
The attorneys who will handle your matter
Founding partners Breanna McCarthy and Channing Thomas work in nonprofit and tax-exempt law every day. Breanna is a member of The Florida Bar; Channing is a member of the Virginia State Bar and clerked at the North Carolina Court of Appeals and the Supreme Court of Virginia.
Your matter is handled by an admitted attorney, not an intake team and not a filing service.
We help you with
- Choosing the right nonprofit structure
- State incorporation and bylaws
- EIN and IRS Form 1023 or 1023-EZ
- Board governance and conflict policies
- Ongoing compliance and annual filings
Who this is for
There are more than twenty exempt categories under section 501(c). Most organizations belong in one of a handful, and picking correctly at the start is far cheaper than changing later.
This is the right fit
You know you want to be a nonprofit.
- Starting a charitable, educational, or religious organization
- Already operating informally and ready to formalize
- Unsure which exempt category actually fits what you do
- You need deductible donations, or you need the freedom to lobby, but not both
- Anywhere in the United States — we form nonprofits nationwide
You likely need a different page
Start somewhere more specific.
- A straightforward charity — see 501(c)(3) formation
- A church or place of worship — see church formation
- A family foundation — see private foundations
- A for-profit business — see LLC formation
- You had status and lost it — see reinstatement
If you are not sure which section applies, that is the first thing a consultation settles, and it costs nothing to ask.
Nonprofit Services
From first filing to long-term compliance, we support mission-driven organizations at every stage.
Churches & Religious Organizations
Legal guidance designed specifically for churches, synagogues, mosques, temples, and other places of worship seeking recognition as tax-exempt religious organizations.
Church formation →Private Foundation Formation
Create a private foundation that establishes a lasting charitable legacy while satisfying the IRS and state requirements that apply to foundations.
Private foundations →Reinstatement & Compliance
If your nonprofit lost its tax-exempt status or needs help staying compliant, we'll help restore your organization and keep it in good standing.
Reinstatement help →State Tax Exemption
Your federal determination letter does not exempt you from state taxes. We handle sales, income, and property tax exemption applications, state by state.
State tax exemption →Solicitation Registration
Most states require registration before you ask their residents for donations. We work out where you actually need to register, and file it.
Solicitation registration →Other Tax-Exempt Organizations
Most organizations qualify under Section 501(c)(3), but the Internal Revenue Code provides several other tax-exempt classifications. We help you determine which exemption fits and prepare the filings needed to pursue federal tax-exempt status.
501(c)(4) Social Welfare Organizations
Organizations dedicated to promoting social welfare, civic engagement, and advocacy that serve the interests of the broader community.
Learn more & pricing →501(c)(6) Business Leagues
Business leagues, trade associations, and chambers of commerce that promote the common interests of their members.
Learn more & pricing →501(c)(7) Social & Recreational Clubs
Nonprofit social clubs organized for recreation, fellowship, and activities that primarily benefit their members.
Learn more & pricing →501(c)(8) Fraternal Beneficiary Societies
Fraternal societies operating under the lodge system that provide insurance and other benefits to qualifying members.
Learn more & pricing →501(c)(9) Employee Beneficiary Associations
Voluntary employee beneficiary associations that provide health, disability, life, and other benefits for eligible employees.
Learn more & pricing →501(c)(10) Domestic Fraternal Societies
Domestic fraternal organizations devoted to charitable, educational, and fraternal purposes while operating under the lodge system.
Learn more & pricing →These organizations vary widely in scope, so we quote them individually rather than at a flat fee. Tell us about your organization and we'll send a written quote.
Plan the Structure
We discuss your mission, program plans, and funding model to confirm that a 501(c)(3), and which classification, fits your goals.
Incorporate and Organize
We prepare articles of incorporation with the required IRS language, draft bylaws, and help you obtain an EIN.
Apply for Exemption
We prepare and submit your IRS application for recognition of tax-exempt status and respond to IRS follow-up questions.
Stay Compliant
We help you understand annual filings, state registrations, and governance practices that keep your status secure.
Choosing How to Form Your Nonprofit
Forming a nonprofit is two separate jobs: creating the entity under state law, and obtaining federal tax exemption from the IRS. Cheaper routes usually cover the first and leave you the second, which is the part where mistakes are expensive to undo.
| Feature | Do It Yourself | Online Filing Service | Full-Service Law Firm |
|---|---|---|---|
| Cost | Lowest upfront cost | Moderate, with add-on fees | Flat fee, agreed in writing |
| State incorporation | You prepare and file | Filed from a template | Attorney-prepared and filed |
| IRS-required language | Commonly missed | Generic boilerplate | Drafted for your purpose |
| Form 1023 or 1023-EZ | You decide and file | Often an upsell | Eligibility assessed, then filed |
| Bylaws & conflict policy | Downloaded templates | Templates, if included | Drafted for your organization |
| Board composition | No guidance | No guidance | Reviewed against IRS expectations |
| IRS follow-up questions | Handled on your own | Additional fees to assist | Responses included |
| Best for | Experienced founders | Simple, low-budget filings | Getting it right the first time |
Amending organizing documents after filing costs more than drafting them correctly, and a denied application means paying the IRS user fee again.
Related Reading
Business Formation
How to Choose Between a Nonprofit and a For-Profit Business
Intellectual Property
Should Your Nonprofit Trademark Its Name?
What Clients Say
Client Review
Google Review
"I highly recommend Legacy Path Law Firm. From the moment they took over our legal matters, their professionalism, responsiveness, and attention to detail were exceptional.
We came to Legacy Path after experiencing significant difficulties with another firm, including important work that had not been properly completed. Legacy Path stepped in, carefully reviewed what had been done, identified the outstanding issues, and took the necessary action to bring the matters to completion.
What impressed me most was their willingness to take ownership of the process. Rather than making excuses or focusing on the problems created by the previous firm, they focused on solutions, communication, and getting the work done correctly.
Their team has been professional, knowledgeable, responsive, and dependable throughout the entire process. After the experience we previously encountered, it was refreshing to work with a law firm that understands the importance of accountability and client service.
I am extremely pleased with the service we received and sincerely appreciate Legacy Path Law Firm for stepping in and successfully completing work that had previously been left unresolved.
I would confidently recommend Legacy Path Law Firm to anyone looking for a legal team that follows through on its commitments and genuinely takes care of its clients."
We came to Legacy Path after experiencing significant difficulties with another firm, including important work that had not been properly completed. Legacy Path stepped in, carefully reviewed what had been done, identified the outstanding issues, and took the necessary action to bring the matters to completion.
What impressed me most was their willingness to take ownership of the process. Rather than making excuses or focusing on the problems created by the previous firm, they focused on solutions, communication, and getting the work done correctly.
Their team has been professional, knowledgeable, responsive, and dependable throughout the entire process. After the experience we previously encountered, it was refreshing to work with a law firm that understands the importance of accountability and client service.
I am extremely pleased with the service we received and sincerely appreciate Legacy Path Law Firm for stepping in and successfully completing work that had previously been left unresolved.
I would confidently recommend Legacy Path Law Firm to anyone looking for a legal team that follows through on its commitments and genuinely takes care of its clients."
★★★★★ Review on Google
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Client Review
An Outstanding Legal Partner
"Breanna was instrumental in helping our nonprofit build a strong legal foundation from the very beginning. She guided us through changing our organization's name, establishing our foreign entity registrations, and navigating the legal requirements that come with a growing national nonprofit.
She took the time to explain complex legal matters in plain language, making sure our board understood every step before moving forward. Her work gave us confidence that our organization was structured correctly and positioned for future growth.
I would highly recommend Breanna to any nonprofit or business looking for an attorney who is professional, thorough, and a trusted advisor. We truly appreciate everything she did to help Latino Professionals in Aerospace get off the ground legally and set us up for long term success."
She took the time to explain complex legal matters in plain language, making sure our board understood every step before moving forward. Her work gave us confidence that our organization was structured correctly and positioned for future growth.
I would highly recommend Breanna to any nonprofit or business looking for an attorney who is professional, thorough, and a trusted advisor. We truly appreciate everything she did to help Latino Professionals in Aerospace get off the ground legally and set us up for long term success."
★★★★★ Review on Avvo
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Client Review
A Trusted Legal Partner for Nearly a Decade
"I've had the pleasure of working with Breanna for nearly a decade, and I can't recommend her highly enough. She was instrumental in helping me properly structure my business and guiding me through securing my trademark, and she's been an invaluable resource ever since.
What I appreciate most is that she's not only incredibly knowledgeable, but also someone I genuinely trust. Anytime a legal question comes up, she's my first call. She takes the time to explain everything clearly, provides practical advice, and always has my best interests in mind.
Having someone in your corner who is responsive, professional, and truly invested in your success is invaluable. Breanna has been exactly that for me, and I wouldn't hesitate to recommend her to anyone looking for an outstanding attorney."
What I appreciate most is that she's not only incredibly knowledgeable, but also someone I genuinely trust. Anytime a legal question comes up, she's my first call. She takes the time to explain everything clearly, provides practical advice, and always has my best interests in mind.
Having someone in your corner who is responsive, professional, and truly invested in your success is invaluable. Breanna has been exactly that for me, and I wouldn't hesitate to recommend her to anyone looking for an outstanding attorney."
★★★★★ Review on Avvo
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Client Review
Exceptional Legal Counsel
"I worked with Breanna for two years supporting my nonprofit and can confidently attest that she is one of the best lawyers in the industry. She is exceptionally thorough, highly responsive, and brings an outstanding level of attention to detail to every matter.
Breanna is also thoughtful, strategic, and consistently focused on delivering the highest quality work. I would recommend her without hesitation to any organization seeking exceptional legal counsel."
Breanna is also thoughtful, strategic, and consistently focused on delivering the highest quality work. I would recommend her without hesitation to any organization seeking exceptional legal counsel."
★★★★★ Review on Avvo
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Client Review
Trusted Resource
"We thoroughly enjoyed working with Breanna. She was very detail oriented, collaborative, and had deep subject matter expertise in helping our state associations get their nonprofit paperwork in order and set up for success.
Breanna made difficult administrative tasks seem easy, and all of this with a smile. She was a trusted resource for our work, and I'm happy to highly recommend her to others."
Breanna made difficult administrative tasks seem easy, and all of this with a smile. She was a trusted resource for our work, and I'm happy to highly recommend her to others."
★★★★★ Review on Avvo
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Client Review
Highly Recommend
"We were so grateful for Breanna's work for our small non-profit. Kind, clear, and reliable! Highly recommend!"
★★★★★ Review on Avvo
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Client Review
Wonderful
"Professional, timely and goes to a great deal of effort to ensure you understand the whole process."
★★★★★ Review on Avvo
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Client Review
Knowledgeable
"Attorney McCarthy is very knowledgeable and supportive during every steps of the process."
★★★★★ Review on Avvo
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The testimonials on this page reflect the experience of those individual clients. Every matter is different, and a prospective client may not obtain the same or similar results.
Ready to start your nonprofit?
Let's build a strong legal foundation for your mission. Schedule a conversation with our team today.