Founders, initial board members, and donors may claim a deduction for contributions made to set up and establish the organization on their individual or corporate tax return once the organization has obtained the 501(C)(3) status. The organization should acknowledge the payments by issuing donation receipts and confirm in writing that no goods or services were received in return (assuming that is an accurate statement), so that the donor has the requisite substantiation letter if ever audited by the IRS.

Helpful resources: 

IRS Publication 535, Business Expenses: https://www.irs.gov/publications/p535

IRS Publication 17, Federal Income Tax for Individuals: https://www.irs.gov/publications/p17

Disclaimer: Individuals, corporations, and nonprofit organizations should confirm their tax obligations by speaking to a Tax advisor.