Shouldn't have a maintenance burden. That burden will be extinguished with the corporation.
If I were you, I'd put it on github with a corporate account, leave a readme that it's abandoned and then mark the repo read-only.
Let (interested) customers know and encourage them to fork it. Disable issues and pull requests before you publish.
Alternatively, put a source dump on your website, and let people know they can put it on Github, but you're not doing it. If nobody republishes it before the corporate site goes down, it is what it is.
In my opinion; if you can't sell it you could also try to hand it over to another company / third party. Finding someone to take over a project takes a bit of time but it'd allow for it to survive.
However you need legal advice, fast. First talk to a lawyer who understands this.
> Legal complications
If your code was written by you and you are not infringing on any patents and you don't have any client data in your repos, you should be fine I guess, but I am not a lawyer.
Just make it MIT and open it to the public. Make sure there are no keys or credentials in the repos either.
Because you don't want to become a maintainer. Just make it clear that it is provided as-is, without support.
It does after all represent a lot of value having been poured into it, worthy of a better ending than rm -rf, even if it didn't reach break-even.
If you really want to put an open source project out in the world the right way, taking what you learned and building an appropriate code base might be a better route.
And if you don’t really want to put an open source project out in the world, that’s okay.
Your customers had an interest in paying you enough to stay in business. They did not pay enough (and maybe because you did not charge enough).
And to me, it seems like you are probably ready to move on and now is probably a good time for moving on. Good luck.
In exchange of the code ask them to make a non profit organization and handle the rights to them. They will be responsibles for their security in case of vulnerabilities.