How do you become a non profit organization?

Don't do anything to make any money

Seriously, Do a search for 501(c)(3) This is part of the US IRS code that is used to assign non-profit status. The real purpose here is so that donations to a 501(c)(3) organixzation will be tax deductible.

Here is a checklist from Boardsource:
Boardsource: : Q&As (http://www.boardsource.org/Knowledge.asp?ID=3.367)

Another helpful site:
Nonprofit Basics for Beginners (http://nonprofit.about.com/od/nonprofitbasics/For_Beginners.htm)

Getting to your library and looking for books, see the books listed on the web link:
how to become a non profit - Google Book Search (http://books.google.com/books?q=how+to+become+a+non+profit&ots=M51H_KOv6I&sa=X&oi=print&ct=title)