Moorland Township v. Ravenna Conservation Club, Inc

Respondent, Ravenna Conservation Club (rcc), appeals as of right from a final decision of the Michigan Tax Tribunal. Relying on Michigan United Conservation Clubs v Lansing Twp, 423 Mich 661; 378 NW2d 737 (1985), the tribunal denied the rcc’s request for tax exempt status as either an educational institution, MCL 211.7n; MSA 7.7(4k), or charitable organization, MCL 211.7o; MSA 7.7(4-l). While we affirm the decision with respect to the educational exemption, we reverse the decision denying tax exempt status as a charitable organization.

i

Our review is limited to determining whether the…