Can Maaser money be used to begin a nonprofit organization? The purpose of the organization is to increase and improve Torah learning and help people donate money to Torah scholars. The money would be used to develop apps, create marketing collateral, etc. Please provide as thorough an answer as possible and resources for further reading. Thank you very much.
If the organization is indeed not for profit, it sounds like a real torah harbotzas hatorah, and whatever expenses are incurred helping you develop the site and apps are considered helping people learn torah. Therefore the expense of opening the 501(c) (3) in order to help others give tzedakah to this organization would be considered tzedakah.
Hatzlacha rabba and Tizku l’mitzvos