How to register a nonprofit organization?

[Mike]

How do you register a nonprofit organization in the United States, and what are the associated tax implications? My mother is actively involved in social work, and now she and her friends are planning to establish a charity or nonprofit organization. Could you please explain

• What is the step-by-step process for registering a nonprofit at both the federal and state levels?
• Tell me the procedures for obtaining tax-exempt status.
• What are the overall tax implications once the nonprofit status is secured?