🚀 go-pugleaf

The previous response seemed correct as far as it went. There are at
least three steps.  Disclaimer: I'm not an attorney, (-: I don't even
play one on local access TV :-) but I've been around this block a
few times.

* Incorporate in your state, which probably requires paperwork from the
  Secretary of State's office rather than the AG.  (Secretary of State
  in Mass.)  This requires things like Bylaws, Elections, annual
  meetings, etc.
* File as a public charity in your state, possibly AG, possibly
  Revenue/Tax department, possibly Secretary of State.
  (AG's office of public charities here in Mass.)
* File as Section 501(c)(3) Scientific And Educational Public
  Charitable Corporation with the IRS
* File annual reports with all of the above
* After incorporating, you may need Directors Liability
  Insurance.  (If a corporation does not extend indemnity coverage for
  to Board members and officers, why would anyone choose to bet their
  mortgage on their colleagues' actions?)

WRTo the name SKYWARN, the name belongs to the NWS as I understand
it.  Recognition by your local WCM as the SKYWARN for your district
should suffice, I think.  I know of no other procedure.  If this
isn't in a FAQ at skywarn.org it should be, if only to defend
against  demonstrate they aren't making a claim on the government's
mark. 

WRTo how long it takes to get going as a charity: it depends on your
lawyers if any.  One advantage to doing SKYWARN as an ARES unit is that
you can call upon ARRL Volunteer Counselors in your Section (lawyers
with ham licenses who volunteer to help hams with the law) who will
already have done this for 4 other clubs in the area and know where/how
to grease the skids.  You may be able to talk them into doing it for
you anyway, or you may be able to find a "Free Lawyers for the Arts"
program that will refer you to a lawyer looking to do Pro Bono (latin
for Free) work for a worthy group to get you through it (if he
succeeds, he can write it off). The process is the same for Skywarn,
regular radio clubs, PTA, Community theatre, so any attorney who has
done club charter/tax work can help. (Fraternal orders are a
slightly different chapter, if I recall correctly.)

Note that 501(c)(3) really only helps if you're dealing with 
donors who are going to actually write it off on taxes.  If you're
getting decommissioned ambulances, light bars, and radios from
companies or governments, they're either already fully depreciated
or already government property, so it may not matter; a bone fide
public service group may be adquate documentation.  501(c)(3) is one
means of demonstrating you're eligible for used equipment, but is
not necessarily the only one.  
  And a really big donor will expect you to not only be 501(c)(3) but
to appear on the list of charities that filed the annual statement of
receipts and disbursements which is optional  for smaller charities --
they may not realize you can be legit 501(c)(3) without appearing on
the list; one group I know lost a big donation because the donor's CFO
vetoed it because they werne't on the list, even though they were
properly 501(c)(3).
  Many other donations can be had without 501(c)(3); eg, if the
corporation can write it off as a Promotional expense rather than a
Charitable expense, their paperwork is easier ... which may mean a list of
sponsors on the side of the vehicle, press releases, a thank-you in
the newsletter.  Also Equipment installed for your team's use at the
government EOC, in the Sherif's Commo Van, or an NWS facility may be
solicited by you but donated to the Government, who has their own
peculiar tax status.  

Repeat: Ask your attorney.  I'm not from your state (and I'm not even
always right here).

73 de N1VUX

-- 
Bill Ricker  N1VUX  wdr@world.std.com  "The freedom of the press belongs 
http://world.std.com/~wdr               to those who own one."--A.J.Liebling