it takes more than just followers, there must be a charter and a vote.
i think at least 6, but i could be wrong.
there are also government forms to fill out and fees to pay.
although non profit forms are actually a contradiction and transgression of the Constitution.
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.