Michigan Court of Appeals

“ While CPC's activities focus on cooperative education and are both commendable and of benefit to the participants, it cannot be said that such programs "sufficiently relieve the government's educational burden to warrant the claimed educational-institution exemption". Petitioner's reliance on National Music Camp v Green Lake Twp, 76 Mich.App. 608; 257 N.W.2d 188 (1977) , is misplaced. In that case, there was no dispute over petitioner's status as an educational institution. Unlike petitioner in the instant case, the Interlochen facility was a recognized, degree-conferring institution. ”

“ The claimant must have been incorporated under the laws of this State;
" (4) The exemption exists only when the buildings and other property thereon are occupied by the claimant solely for the purposes for which it was incorporated." Engineering Society of Detroit v Detroit, 308 Mich. 539, 550; 14 N.W.2d 79 (1944) .
Since petitioner obviously meets parts (1) and (3) of the four-part test, the question on appeal is whether the Tribunal erred in holding that petitioner did not qualify under parts (2) and (4) .
This Court's authority to review a decision of the Tax Tribunal is very limited. ”

“ A camp for families takes place every August. One or two workshops usually occur in October. A cider weekend and membership meeting also take place in October. In November, CPC has a Thanksgiving celebration for persons who "want to spend Thanksgiving in a family kind of atmosphere * * *". A winter camp is held in December. During the months of January and February, CPC offers ski weekends. CPC staff members give ski lessons during these ski weekends. CPC also allows outside organizations to use its facilities for conferences and retreats. ”