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1. Incorporate as a nonprofit group in your state.
Contact the Secretary of State or other officials in your state to find out what you need to do to register as a nonprofit corporation and what requirements need to be satisfied to qualify for nonprofit status. Any well-organized individual with a permanent address can serve as your agent. If an attorney is willing to volunteer to act as the group's agent, take advantage of that option.
2. Obtain federal nonprofit tax status.
If you want contributors to be able to take deductions on their income tax, you will need to file for the appropriate status, probably chapter 501(c)3. If you are granted 501(c)3 status, you are limited in the amount of funds that can be expended on federal lobbying efforts. Another option is to establish a chapter 501(c)3 foundation as an auxiliary organization and use the "tax-free" donations only for nonpolitical purposes.
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