Steve,
Step one is to assure you are not recreating the wheel - so to speak. The biggest cost of non-profits is administrative costs & marketing. if there is another non-profit already in the same field or a field that you can augment, rather than create new, perhaps you are best to leverage your knowledge, experience and abilities to build a relationship with that existing organization rather than create a new organization. Look locally as well as internationally to see other organizations.
Search the 501C filings for your State to see other organizations or use GuideStar www.guidestar.org or Charity Navigator www.charitynavigator.org. Plus both websites have helpful information on your question.
Plus read the Federal rules to create, manage, report a 501 C organization at:
http://www.irs.gov/charities/charitable/article/0,,id=96099,00.html
After searching the above & you still want to create a new NGO, create a business plan for your new organization. A written business plan guides you through all the steps you need to take to successfully create a for profit or NGO business. See www.score.org and in the tools section for a solid plan outline or www.bplans.com for sample plans where you can see the level of detail you really need to know before you begin.
Good luck and please let me know if you have questions.
Alice, SCORE PIttsburgh
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