We are a large enough road association (80+ owners), that we require a board and bylaws. We originally registered as a nonprofit in the early 90s, but never did anything with it other than use it to get an EIN. We have since become a statutory road association. Looking through the pages of regulations concerning nonprofits and reading some of the discussions here, trying to handle both seems overly complicated and fraught with ways to make mistakes, just to maintain roads. If anyone has managed to get a bank account by being only a statutory road association, I would like to know how; I had a conversation with the bank and the IRS requires a tax ID for every account.

I'm wondering if anyone here has considered suggesting a legislative change that would create another type of corporate entity called "statutory road association".

I had been in a group forming a statutory road association and they obtained an EIN number so we could have a checking account.  Doing a quick google search I cam up with the following for Maine road associations. Hope this helps.

1. Types of Road Associations in Maine:

Maine recognizes three main types of road associations: 

• Informal or Ad Hoc: A simple agreement or understanding among road users to share maintenance responsibilities and costs. This type typically does not require an EIN as it's not a formal legal entity.
• Statutory Road Association: Created under Maine's Private Ways law (23 M.R.S. §§ 3101-3106), it's a formal legal entity recognized by the courts.
• Nonprofit Corporation Road Association: Formed as a nonprofit corporation under Maine law, it's a separate legal entity from its members. 

2. Which Road Associations Need an EIN?

Generally, statutory road associations and nonprofit corporation road associations will need an EIN because they are considered legal entities separate from the individual property owners. Informal road associations usually do not need an EIN. 

3. How to Obtain an EIN:

• IRS Website: You can apply for an EIN online through the IRS website.
• Form SS-4: Download and complete Form SS-4, Application for Employer Identification Number, and submit it by fax or mail.
• Note: The IRS (.gov) advises not to apply for an EIN until the organization is legally formed. 

4. Classifying Your Road Association for EIN Application:

• Statutory: When applying for the EIN, you'll likely classify your road association as a "Road Maintenance Organization" or similar, indicating it's formed under Maine's Private Ways statute.
• Nonprofit Corporation: You'll classify it as a "Nonprofit Organization" or "Mutual Benefit Corporation" when applying for the EIN, reflecting its corporate structure. 

Important Notes:

• Legal Counsel: It's highly recommended to consult with an attorney to ensure your road association is properly formed and classified under Maine law.
• Tax Implications: Discuss tax obligations and reporting requirements with an attorney or tax advisor, especially if your association is a nonprofit corporation.