MI SB0960

Modifies the definition of "charitable purpose" to explicitly include six categories: advancement of education, advancement of religion, promotion of health and wellness, relief of poverty, erection of public buildings or works, and promotion of governmental purposes.

Expands the definition of "nonprofit charitable institution" to include organizations meeting at least one of six criteria, including IRC 501(c)(3) status, organizations primarily organized for charity, those offering charitable services without conditions based on health or ability to pay, and organizations with an overall charitable nature.

Requires the state tax commission to work with nonprofit organizations to provide educational materials and training to local assessors regarding the changes made by this bill.

Clarifies tax exemption date references by replacing "the effective date of the amendatory act" language with the specific date "January 10, 2007" in subsection 8(c).

Preserves existing exemption provisions for property owned by charitable institutions, charitable trusts, qualified conservation organizations, and property leased to governmental entities or other qualified organizations.