http://smallbusiness.chron.com/irs-f...ter-13137.html
"To qualify for non-profit status, you first form a qualifying entity. This could be a corporation, a fund or foundation, or a trust. You must have an attorney write trust documents; however, you can create a corporation by filing non-profit articles of incorporation with the office of the secretary of state in your state. The entity cannot be an individual, group of individuals or a partnership."