Maine
Overall Free to Give Index 4.96/10
Rank 28th
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 4.96 28th
Broad Policy Environment 4.05 34th
Nonprofit Freedom 6.46 22nd
Donor Confidence 4.38 31st

Highlights

  • Middling nonprofit freedom: Maine ranks 22nd in Nonprofit Freedom due to relatively extensive regulatory burdens but low fee structures and no audit requirements.
  • Robust tax incentives: Maine allows both charitable donors to claim a deduction on their donation, and allows an exemption from sales tax for charities.
  • Weak broad policy environment: Maine ranks 34th in the Broad Policy Environment, reflecting its relatively low economic freedom and poor tax competitiveness.
  • Limited donor confidence: Maine ranks 31st in this category, offering no donor standing, weak UPMIFA protections, and no donor privacy protections.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 2.67
1B. Tax Competitiveness (rescaled 0 to 10) 3.57
1C. EFNA (0 to 10) 5.90

2. Charitable Freedom

2A. Charitable Startup Regulations

Requires charitable registration? Yes
Top Registration Fee $20.00
Minimum Registration Fee $20.00
Top Incorporation Fee $40.00
Minimum Incorporation Fee $40.00

2B. Charitable Reporting Regulations

Requires Annual Report? Yes
Top Annual Fee $20.00
Minimum Annual Fee $20.00
Requires Additional Corporate Filings Yes
Other Fees $35.00
Tiered Fee Structure No
Overlapping Regulators Yes

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State Yes
Paid Solicitor Registration Fee $200.00
Paid Solicitor Renewal Fee $200.00
Surety Bond for Professional Fundraisers $25,000.00
Must Paid Solicitors Required to Report to the State in Order to Start Fundraising? Yes
Fundraising Consultant Registration Required Yes
Annual Financial Reporting by Commercial Fundraisers Required Yes
Must File Contracts Between Charities and Commercial Fundraisers Contracts required but not filed with state
Individual solicitors employed by professional fundraisers must register separately? No

2D. General Audit threshold (revenue)

General Audit threshold (revenue) N/A

3. Mandates, Protections, and Incentives

3A. State has Never Introduced Disclosure No
3B. State has Privacy Law No
3C. State gives Donors Standing No
3D. State has UPMIFA Protections Yes (weak)
3E. Donations are Generally Deductible Yes
3F. General Sales Tax Exemption Yes
3G. State has Never Proposed DAF Restrictions Yes
3H. New Regulations Require Legislative Approval No