This manual was developed to provide individuals with a step-by-step guide and basic information on how to form a 501(c)3 nonprofit corporation in the state of California. This manual assists businesses, individuals, for-profit corporations and religious leaders of any faith to achieve their non-profit status goals. It contains forms, resource information and links to agency websites that allows the reader to look up and reference virtually any current information maintained by the Internal Revenue Service, California Secretary of State, Franchise Tax Board and the office of the Atty. General.