Read this before you spend anything: Nebraska has no scholarship program of its own. Funding here would come from the new federal tax credit scholarship, which starts January 1, 2027. The IRS has not published final rules, so nobody can yet say how a microschool qualifies. This kit covers opening and running legally in Nebraska. It does not promise scholarship funding.
The gate: Choosing between state approval or accreditation and the exempt school election, which takes effect by filing a signed statement of election and assurances with the Commissioner of Education
What the rules actually say
“shall either comply with the accreditation or approval requirements as prescribed pursuant to section 79-318 or, for those schools which elect not to meet accreditation or approval requirements, the requirements prescribed in subsections (2) through (6) of this section.”
— Neb. Rev. Stat. 79-1601
“Individuals employed or utilized by schools which elect not to meet state accreditation or approval requirements shall not be required to meet the certification requirements prescribed in sections 79-801 to 79-815.”
— Neb. Rev. Stat. 79-1601
“In Nebraska, "home schools" are referred to as exempt schools and are considered non-approved and non-accredited private schools.”
— Nebraska Department of Education: Exempt Schools
The sequence, in order
1. Choose approved or exempt. This is the gate. Approval or accreditation brings more requirements. Most microschools elect the exempt route, which is a filing rather than an approval.
2. File the statement of election and assurances. This is the gate. The exempt route takes effect when the signed statement reaches the Commissioner of Education. It is renewed annually.
3. Form the entity and set up the building. Exempt schools must meet state health, fire and safety standards, including State Fire Marshal rules.
4. Check every instructor against the conviction bar. Nobody monitoring or providing instruction at an exempt school may have a conviction for the felony offenses listed in statute.
5. Plan a sequential program of instruction. Covering the language arts, mathematics, science, social studies and health.
6. Report attendance. Exempt schools report attendance under Nebraska's compulsory attendance law.
7. Handle immunization where it applies. Immunization requirements apply unless the election was made for a religious reason.
Where founders actually stall
Founders read "exempt" as "unregulated". It is not: there is an annual assurance renewal, attendance reporting, fire and health compliance and a conviction bar. The other confusion is instructional hours: the well-known 1,032 and 1,080 hour figures are the general school-year definition, and it is not clear they bind exempt schools.
What we have not verified
Whether a specific instructional-hours minimum applies to exempt schools. Statute only requires a sequential program of instruction; the regulation (Rule 13) is published as a PDF we did not rely on.
We would rather say this than guess. Everything above that is stated as fact carries a link to the primary source, so you can check us.
Sources
Get set up in Nebraska
Get set up in Nebraska
Read this before you buy: Nebraska has no scholarship program of its own. Funding here would come from the new federal tax credit scholarship, which starts January 1, 2027. The IRS has not published final rules, so nobody can yet say how a microschool qualifies. This kit covers opening and running legally in Nebraska. It does not promise scholarship funding.
Nebraska does not approve exempt schools, it takes a filed election, so setup is light. Both options are one-time. We never take a cut of your tuition.
Launch Kit · $950. Your Nebraska playbook: every step in the right order, the document each one needs, and the operator tools (roster, attendance, tuition billing, evidence vault). You do the filing.
Get the Launch Kit · $950
Concierge · $1,995. Everything in the Launch Kit, plus we complete your statement of election and assurances with you in a working session, and set up the attendance and compliance records the exempt route requires.
Get Concierge · $1,995
Secure checkout via Stripe. We email you within one business day to confirm your state and school. Guidance, not legal advice.
Free: the Nebraska starter checklist
Free: the Nebraska microschool starter checklist
Where to begin, what your state requires, and how funding works. No fluff.