Court Upholds Denial of Tax Exemption to Meditation Healing Center

In Self Realization Meditation Healing Centre v. Charter Township of Bath, (MI App., June 21, 2011), a Michigan appellate court agreed with the state's Tax Tribunal that a Self Realization Healing Centre is not entitled to either a charitable or a religious tax exemption. It concluded that the organization was not "organized chiefly for charity," finding that its organizational documents reflect "an all-encompassing purpose to help people with life in general."  It also concluded that the property failed to qualify for an exemption that was available for premises "used predominantly for religious services or for the teaching of religious truths and belief." The court said:

There are several purposes and statements in Self Realization’s documentation. These include meditation, stress relief, using energy in a beneficial way, enjoying quiet time, and walking through the woods. While Self Realization does engage in teaching of some beliefs, it is at least equally engaged in teaching practices (yoga and meditation).