Starting a non-profit organization in the USA can be a complex process, but it can be broken down into several key steps. Here are the detailed steps to start a non-profit organization in the USA:

1. Identify your mission and purpose: The first step in starting a non-profit organization is to identify your mission and purpose. This will help you determine the type of organization you want to create and the activities you will undertake. For example, if your mission is to provide education to underprivileged children, you might create an organization that provides tutoring services or scholarships.

2. Choose a name: Once you have identified your mission and purpose, you need to choose a name for your organization. The name should be unique and reflect your mission and purpose. You can check the availability of your chosen name by conducting a search on the Secretary of State website in your state.

3. Create a business plan: A business plan is a roadmap for your organization. It should include your mission statement, goals, strategies, and budget. You can use a template to create your business plan or hire a professional to help you.

4. Incorporate your organization: To become a non-profit organization, you need to incorporate your organization in your state. This involves filing articles of incorporation with the Secretary of State. The articles of incorporation should include your organization's name, mission statement, and other details about your organization.

5. Obtain an EIN: An EIN (Employer Identification Number) is a unique nine-digit number assigned by the IRS to identify your organization. You can obtain an EIN by completing an online application on the IRS website.

6. Apply for tax-exempt status: To be recognized as a non-profit organization, you need to apply for tax-exempt status with the IRS. This involves completing Form 1023 or Form 1023-EZ and submitting it to the IRS. The application fee varies depending on the size of your organization.

7. Register with your state: Depending on your state, you may need to register with the state attorney general's office or other state agencies. This is to ensure that your organization is in compliance with state laws.

8. Develop a board of directors: A board of directors is responsible for the governance of your organization. You should select individuals who are committed to your mission and have the skills and experience to help your organization succeed.

9. Develop policies and procedures: Your organization should have policies and procedures in place to ensure that it operates in a transparent and accountable manner. This includes policies on financial management, conflict of interest, and board governance.

10. Raise funds: Non-profit organizations rely on donations and grants to fund their activities. You can raise funds through individual donations, corporate sponsorships, and grants from foundations and government agencies.

Starting a non-profit organization requires careful planning and attention to detail. By following these steps, you can create a successful non-profit organization that makes a positive impact in your community.