I want to open a substance abuse center in Detroit what steps do I need to take to become a nonprofit organization.

Basically, you need to apply to the IRS for a 501(c) exemption.

The IRS application is easy. The hard part is the required liability insurance, which is more and more important these days. Often it is a good idea to be under the wing of an existing non-profit first, and sometimes churches are the best places to ask.

There are several books on 'how to start a non-profit.' Try the library. Go around talking to non-profits in town.

First you will have to set up a corporation and establish rules and bylaws.
In some states, you also apply to state for tax exempt status.

You fill out the IRS forms and show that your group is tax exempt.

What is a 501(c)(3)? | Foundation Group (http://501c3.org/what-is-a-501c3/)

You don't absolutely have to be a corporation or LLC.