The document discusses the process for obtaining nonprofit and tax-exempt status. It states that becoming a nonprofit is done through the state, while applying for tax-exempt status is done through the IRS. To apply for tax-exemption, an organization must first obtain nonprofit status. The document then outlines the steps to form a nonprofit organization including filing for an EIN and 501(c)(3) status with the IRS and articles of incorporation with the state. It notes some key requirements for articles of incorporation and bylaws and the advantages of tax-exempt status.