Nevada recognizes non-profit corporations and for profit corporations. However, a 501(c)(3) determination is a federal tax exemption for which you must separately apply. A merger or comingling of a for-profit business with a non-profit entity will result in the corporation losing its federal exemption and likely it's state non-profit status. You may have good reason for the structure proposed by your question, but this can be complex and is not a DIY project. You should consult an attorney.
"Linking" -- or having some formal arrangement between NFPs and for-profits -- is relatively common but highly complicated. For example, NFPs aren't really "owned" by anyone, so it's impossible to structure an NFP as owned by a for-profit, or as owned by the same shareholders (i.e., brother-sister). On the other hand, an NFP can own a for-profit. In most instances, the "link" is established through common control (overlapping boards) or some JV-type arrangement. There are a sub-set of tax attorneys who specialize in this unique area of law (complex non-profit structuring). They are worth every penny.
This is complex and requires a lawyer that understands the tax law for non-profit corporations. You most likely do not want to "link" these entities. Setting up the non profit is time consuming because you must file a Form 1023 application which has many requirements (such as a 5 year budget projection.)
I have provided a checklist for forming a non profit corporation in the links below.
Please get a good tax attorney!
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