Why not check with your local library? Our main branch has a wonderful Philanthropy Department. Yours may have one also and be able to get you started! You may also want to contact any local Community Foundation for help in getting started.

Our library also offers workshops on starting 501 c 3 non-profits. Maybe yours does also.

I think what you want to do is a great idea! And in your friend's honor makes it even more special. Her daughter will know how loved her Mom was! Good luck, and please keep us posted on how things go.