If my former friend and I started a non-profit organization back in 2010 and I want to start by myself, where do I start?

It may be easier, cleaner and cheaper to start a new one under the same or a similar name if nothing really happened with the old one. People often do not want to be involved in something that has a fishy start.

You say that you "started" a non-profit organization, but you don't give any details as to what was and was not filed. For instance, did you create a corporation with the secretary of state? If so, then the articles of incorporation will need to be amended, and it will need to be determined whether you require your former friend's permission to amend them pursuant to the by-laws, or if no by-laws exist, pursuant to state law. Similarly, did you file a Form 1023 and receive acknowledgment from the I.R.S. that the organization is a non-profit? If so, then the I.R.S. will need to be notified of some changes to the corporate structure or name. Ultimately, what needs to be done now depends on what you've done in the past, and I don't have enough information regarding what you've previously done so as to inform you on how to move forward. It would be best if you spoke with a business attorney directly so that the entire situation can be laid out, and your options can be appropriately addressed. This is something that our firm can handle if you are interested in pursuing the matter further.