Registering a legal entity, whether a S Corp, C Corp, LLC, or 501(c)(3), is actually very simple. Instructions and the necessary forms are readily available in “how to” books and filing fees are nominal, at least in my state.
Getting IRS approval for a 501(c)(3) is ridiculously easy. One of my kids completed the application in about 30 minutes.
As I recall, the total cost of getting the forms, registering the corporation, and obtaining IRS nonprofit approval was under $100 and took my 14 year old child less than 4 hours.