When operating a for-profit or non-profit business, it should be approached the same way. The only difference is that a non-profit business isn't looking to take the profit from the business, even though you still want to provide the most benefit you can for the organization.

You will have to file documents with the IRS to show that you want to become a non-profit business. Visit www.irs.gov for more information or a local accountant. My main question is what would be your main purpose for changing? In addition, do realize you can still be audited and will still need to justify legitimate expenditures?