The Sayagyi U Ba Khin Memorial Trust of MA, Inc. (d/b/a Vipassana Meditation Center), is a tax exempt organization 501(c)3 which conducts silent meditation courses which are entirely non-sectarian and non-denominational. Participants are systematically taught a technique for observing the breath and bodily sensations over the course of 10-days. Students engage in approximately 10 hours of silent meditation per day, along with 2-3 hours of meditation instruction and discourses. The courses operate solely on a donation basis, and no charges are collected for the course. That being said, participants often give donations for the next student to also receive these teachings.