I am the DNS administrator for the Lincoln.NE.US branch of the US-Domain. I adminsister this branch as a public service to the city of Lincoln, my home town (although I currently live in LA), and also to the county of Lincoln (a place that happens to have the same name as my home town :-).
Currently there is one way to register under Lincoln.NE.US: sub-delegation. I cannot provide mail forwarding or web hosting, but there are many third parties that can do that for you.
To avoid frivolous registrations, effective October 2001, there is a $15 charge for each new registration or each set of changes to an existing registration. This fee can be reduced for chairitable or non-profit organizations on special request.
To register for a sub-domain under Lincoln.NE.US please complete the registration template and mail it to email@example.com. I will verify that your DNS servers are operational and let you know how to pay the registration fee.