Independent Private School
ViableAn approved or recognized private school model where your program takes legal responsibility for enrolled students. You can pursue (a) "Approval for Attendance Purposes" under Ch. 124 — the stronger pathway, required if you want Town Tuitioning revenue — or (b) "Recognized Equivalent Instruction" — simpler annual paperwork but without Town Tuitioning eligibility. Maine has NO state scholarship tax credit or ESA; Town Tuitioning is the one public-funding channel for private schools, and only ~140 Maine towns use it.
Top requirements
- Form business entity with Maine Secretary of State (LLC or nonprofit corporation) at https://www.maine.gov/sos/cec/corp/corpcomm.html.
- Register with Maine Revenue Services for income and payroll taxes at https://www.maine.gov/revenue/.
- Apply for approval (Ch. 124) OR file for equivalent-instruction recognition with Maine DOE Private School Approval office before enrolling compulsory-age students.
Watch for
- Approval for Attendance Purposes (Ch. 124) is substantively more involved than NH's Ed 403 — expect health/safety documentation, facility approvals, instructional program review, and renewal on a set cycle.
- Town Tuitioning eligibility is gated on BOTH (a) Approval for Attendance Purposes AND (b) compliance with the MHRA public-accommodation / employment-nondiscrimination regime adopted in 2023. Religious schools that cannot comply with the MHRA remain excluded from Town Tuitioning even after Carson v. Makin.