Well I have to have a Clerk to become a non-profit, but what does one do? Do they have to be 18 or over? Does one have to file paperwork to the IRS?

-Rowan C. de la Barre

What state? No clue and I've started a nonprofit corp. Must not be a Texas thing. Registered agent perhaps?

These are two different things.

The states incorporate not-for-profit corporations; depending on the State there may be different categories. One kind would be mutual benefit groups (homeowners groups, co-ops, golf clubs). Another kind would be the kind public benefit such as museums and historical societies. They may require that the people forming a corporation be of a certain age. The best thing would be to look at your State Corporation Code (or laws); there may be even some kind of public or privately published handbook.

IRS recognition of an non-profit requires the filing of an application and then approval. Here again there are different kinds of non-profits and they qualify under different sections of the laws; museums and historical groups will be applying under 501(c)3. The IRS should have information, etc. on its website.

As Andy indicates, all the States that I'm aware of require that there all corporations doing business in the State must file a form listing the "registered agent" or "agent for service" each year. This being the contact person for the corporation for filing or serving legal notices, etc. Also the States will usually require a annual registration fee to be paid at the same time.