Independent Private School
ViableA standalone HRS § 302A-1132(a)(3) private school pursuing accreditation through HAIS, HCPS, or another named body. Most small-cohort microschools begin in candidacy status and only formally satisfy compulsory attendance once accredited — a hybrid interim model in which enrolled families also file Form 4140 is common during years 1–3.
Top requirements
- Register as a Hawaii entity (LLC or nonprofit) with DCCA BREG (Articles of Organization, $51 including $1 State Archives fee).
- Obtain Hawaii General Excise Tax license via DOTax Form BB-1 ($20). GET applies to tuition at 4% (4.5% on Oahu with county surcharge) unless the entity is a 501(c)(3) granted GET exemption.
- Begin the accreditation process with HAIS, HCPS, or another HCPS-recognized body — accreditation is the statutory trigger for the compulsory-attendance exemption.
Watch for
- Accreditation is the legal trigger for the statutory exemption — a school validly formed as a Hawaii business but unaccredited is NOT a "private school" within HRS § 302A-1132(a)(3), and its enrolled students are technically absent unlawfully unless also filing Form 4140.
- Hawaii has no ESA, no voucher, and no state tax-credit scholarship. All tuition must come from families or private philanthropy.