reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 67 - Parishes and Religious Societies › Section 55 - Orthodox Churches; Incorporation

Section 55. This section shall apply to all churches, congregations, parishes, committees and other religious organizations governed by jurisdictions, archdioceses and dioceses of any Orthodox Patriarchate, Synod or national church of the Orthodox Church (the One Holy Catholic and Apostolic Church), recognized by the apostolic historic Orthodox Patriarchates of Constantinople, Antioch, Moscow and Yugoslavia and in general to all churches, congregations, parishes, committees and other religious organizations founded or established with the intent and for the purpose of adhering to and maintaining the apostolic and historic communion, doctrine, discipline, canon law, tradition, worship and unity of the Orthodox Church.
An unincorporated church, congregation, parish or any other religious organization may apply to the appropriate hierarch, archbishop, bishop or administrator for permission to incorporate under this section. When such permission has been granted in writing, it shall be attached to the certificate of incorporation.
The certificate of incorporation shall be in the form provided by the state secretary for religious corporations and must, in addition, recite therein that the purpose and intent of the corporation is to maintain, propagate, practice and forever perpetuate religious worship, services, sacraments and teachings in full accordance and unity with the doctrine, ritual, canon law, faith, practice, discipline, traditions and usages of the Orthodox Church and for the carrying out of the said purpose and intent to maintain a religious organization which will be adherent and obedient to the Orthodox ecclesiastical jurisdiction and authority and which shall recognize and remain subject to the duly appointed and canonical Orthodox hierarch, archbishop, bishop or administrator appropriate for the Orthodox communicant members comprising the same.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 1 - Corporate Bodies, Church Officers As

Section 1. The deacons, wardens or similar officers of churches or religious societies, and the trustees of the United Methodist churches, appointed according to the discipline and usages thereof, shall, if residents of the commonwealth, be deemed bodies corporate for the purpose of taking and holding in succession all gifts, grants, bequests and devises of real or personal property, made either to them and their successors, or to their respective churches, if unincorporated, or to the poor of their churches.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 2 - Corporate Bodies; Status of Ministers and Lay Officials

Section 2. When the ministers, elders or vestry of a church are joined in the gifts, grants, bequests or devises mentioned in the preceding section, as donees or grantees with the deacons, wardens or trustees, such officers and their successors, with the deacons, wardens or trustees, shall be deemed the corporation for the purposes mentioned in said section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 3 - Management of Trusts; Appointment of Trustees; Rules and Regulations

Section 3. Incorporated and unincorporated religious societies and churches may appoint trustees, not exceeding five, to hold and manage trust funds for their benefit, who shall hold their offices for three years and until others are appointed in their stead. At or before the time of the first appointment of such trustees, the society may establish regulations for their government, which shall not be subject to alteration or amendment except by consent of all the trustees then in office and by a two thirds vote of the church or society interested therein. Any funds held by the bodies corporate mentioned in the two preceding sections may be transferred to said trustees to be held in trust in like manner by them.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 4 - Corporate Bodies, Trustees As

Section 4. Churches or religious societies may appoint trustees, not exceeding five, who shall with their successors be a body corporate, for the purposes mentioned in section one, and shall be subject to the provisions of this chapter applicable thereto.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 5 - Succession of Parsonage Land

Section 5. The minister of a church or religious society, if a citizen of the commonwealth, shall be capable of taking in succession any parsonage land granted to the minister and his successors, or to the use of the ministers, or granted by words of like import, and may prosecute or defend any action relative to such land.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 6 - Regulation of Conveyances of Church Land

Section 6. No conveyance of the land of a church shall be effectual to pass the same, if made by the deacons without the consent of the church or of a committee of the church appointed for that purpose, or if made by the wardens without the consent of the vestry, or if made by the trustees of the United Methodist Church without the consent of the charge conference.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 7 - Conveyance of Land by Minister

Section 7. No conveyance by a minister of land held by him in succession shall be valid longer than he continues to be such minister, unless made with the consent of the religious society of which he is minister, or unless he is the minister of an Episcopal church and makes the conveyance with the consent of the vestry.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 8 - Committees to Settle Accounts of Officers

Section 8. The several churches, other than those of the Episcopal denomination, may choose committees to settle the accounts of the deacons and other church officers, and, if necessary, to prosecute suits in the name of the church against them relative to the same.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 10 - Overseers or Trustees of Monthly Meeting of Quakers as Corporation

Section 10. The overseers or trustees of each monthly meeting of the people called Friends, or Quakers, shall be a body corporate for the purpose of taking and holding in succession gifts and grants of real or personal property made to the use of such meeting or to the use of any preparative meeting belonging thereto; and they may manage or convey such property according to the terms and conditions of such gifts and grants, and may prosecute or defend any action relative to the same; but the income thereof to any one of such meetings for the uses aforesaid shall not exceed five thousand dollars a year. Such corporation may hold funds in trust and apply the income thereof to the improvement or embellishment of any cemetery owned or controlled by it or to the care, preservation or embellishment of any lot or its appurtenances.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 11 - Monthly Meeting of Quakers; Appointment of Trustees; Powers and Duties

Section 11. Such monthly meeting may appoint, in such manner and for such time as it may determine, three members of any preparative meeting which belongs to it or forms a part thereof to act as a board of trustees. Such trustees and their successors shall be a body corporate for the purpose of taking, holding managing or conveying any real estate which may be owned or acquired by such preparative meeting or granted to the use of said meeting, and, upon their appointment, the power of the overseers of such monthly meeting to receive, hold or manage any real estate for the use of such preparative meeting shall cease, and they shall convey to said trustees any real estate the legal title to which is vested in them as the body corporate in trust for such preparative meeting to be held by said trustees upon the same trusts. The trustees may manage and convey any real estate held by them upon the same terms and conditions upon which it was granted and may prosecute or defend any action relative thereto, but they shall not convey it without the written consent of the preparative meeting, granted as the decision of said meeting. The income of real estate so held by them in trust and the income of any gifts of personal estate which may be held by overseers for the same preparative meeting under the preceding section shall not, in all, exceed five thousand dollars a year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 12 - Unincorporated Religious Societies; Powers

Section 12. Unincorporated religious societies shall have like power as incorporated societies to manage, use and employ, according to its terms and conditions, any gift or grant made to them; they may elect trustees, agents or other officers therefor, and may sue for any right which may vest in them in consequence of such gift or grant; for which purposes they shall be corporations.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 13 - Reports of Trustees

Section 13. All trustees, whether incorporated or not, who hold funds given or bequeathed to a town for a charitable, religious or educational purpose shall make an annual exhibit of the condition thereof to the aldermen of the city, or to the selectmen of the town to which such funds have been given or bequeathed; and the records of all transactions by the trustees relative to such funds shall be open to inspection by the board to which such exhibit is to be made.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 14 - Removal of Trustees

Section 14. The probate court for the county where a town is situated, to which funds have been so given or bequeathed, may, upon the petition of five persons, cite all parties interested to appear before it to answer all complaints which may then and there be made; and if a trustee neglects or refuses to render such annual exhibit, or is incapable of discharging the trust reposed in him, or unsuitable to manage the affairs of the same, the court may remove him and fill the vacancy.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 16 - Regulation of Solicitation of Funds for Charitable Purposes on Public Ways

Section 16. Every person, association or corporation, domestic or foreign, soliciting or collecting by agents or solicitors, upon ways or in any other public places within the commonwealth to which the public have a right of access, contributions of money for charitable purposes or represented to be for such purposes, or receiving any money so collected, shall keep a full and true record of the names and addresses of all such solicitors and collectors and of the amounts so collected by each, and also such a record of all expenditures and disbursements of said money, and the names and addresses of all persons to whom expended or disbursed. Said records shall include money received from any other source and expended for the purposes of such solicitation or collection. All records required hereunder shall be open to inspection at all times by the attorney general, and upon demand shall be presented to him for inspection. Upon an information in equity brought by the attorney general the supreme judicial or superior court may enforce the provisions of this section and may restrain the soliciting of contributions by or on behalf of a person, association or corporation violating its provisions.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 19a - Designation as Veterans' Charitable Organization

Section 19A. Any person or charitable organization established for an advocacy, benevolent, educational, humane, patriotic, philanthropic, scientific or social welfare purpose on behalf of veterans or the military that intends to solicit contributions from persons within the commonwealth or to have contributions solicited on its behalf by other charitable organizations shall, prior to such solicitation, apply for designation as a veterans' charitable organization on a form issued by the division that shall include, but not be limited to: (i) the name of the organization and the purpose for which it is organized; (ii) the address of the organization and the address of any offices in the commonwealth or, if the organization does not maintain an office, the name and address of the person having custody of its financial records; and (iii) the charitable purposes for which solicited contributions shall be used. The secretary of veterans' services shall publish on the department's website a list of the names of each veterans' charitable organization. Designation as a veterans' charitable organization shall be valid for 3 years. Any person or organization applying for designation as a veterans' charitable organization shall be exempt from any registration fee or renewal fee pursuant to section 19.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 20 - Exemption From Registration

Section 20. The following shall not be required to file registration statements with the division or to have a certificate of registration under section nineteen: (1) any religious corporation, trust, foundation, association or organization incorporated or established for religious purposes, nor any agency or organization incorporated or established for charitable, purposes and engaged in effectuating one or more of such purposes, which is affiliated with, operated by, or supervised or controlled by a corporation sole or other religious corporation, trust, foundation, association, or organization incorporated or established for religious purposes, nor any other religious agency or organization which serves religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering religion, including the moral and ethical aspects of a particular religious faith; (2) charitable organizations which do not actually raise or receive contributions from the public in excess of five thousand dollars during a calendar year or do not receive contributions from more than ten persons during a calendar year, if all of their functions, including fund-raising activities, are carried on by persons who are unpaid for their services and if no part of their assets or income inures to the benefit of, or is paid to any officer or member; provided, however, that if the contributions raised from the public, whether or not all is received by any charitable organization during any calendar year, is in excess of five thousand dollars, it shall within thirty days after the date it shall have received total contributions in excess of five thousand dollars, register with and report to the division as required by section nineteen.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 22 - Contracts

Section 22. (a) Every contract or agreement between a professional fund-raising counsel or a commercial co-venturer or a professional solicitor and a charitable organization required to have a certificate of registration pursuant to section nineteen shall be in writing, signed by two officers of the charitable organization, and filed with the director of the division within ten days after such contract or agreement is entered into. No solicitation shall be conducted prior to the filing of such contract or agreement. (b) Every contract or agreement between a professional solicitor or a commercial co-venturer and a charitable organization shall include: (1) a statement of the charitable purposes to be described in the solicitation; and (2) a statement of the guaranteed minimum percentage of the gross receipts from fund-raising which will be utilized exclusively for the charitable purposes described in the solicitation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 23 - Solicitation Disclosures

Section 23. Solicitations by professional solicitors and solicitations by commercial co-venturers shall contain, at the time of solicitation, the following disclosures: (1) the name, address and telephone number of the charitable organization and a description of how the contributions raised by the solicitation will be utilized for charitable purposes, or if there is no charitable organization, the name, address and telephone number of the professional solicitor or commercial co-venturer and a description of how the contributions raised by the solicitation will be utilized for charitable purposes; (2) a statement that the solicitation is being conducted by a paid fundraiser; and (3) such other disclosures as required by relevant rules and regulations promulgated under section 29. If the solicitation is for advertising, the disclosure shall also include the geographic distribution and the circulation of the publication in which the advertising will appear.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 25 - Records; Public Inspection

Section 25. Registration statements, applications, reports, contracts or agreements of professional fund-raising counsel, commercial co-venturers and professional solicitors, and all other documents and information required to be filed under sections eighteen to thirty-five, inclusive, or by the division, shall be public records in the office of the division and shall be open to the general public for inspection at such times as the division may prescribe.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 26 - Fiscal Records

Section 26. Every professional fund raising counsel, commercial co-venturer, professional solicitor, and charitable organization required to have a certificate of registration under section nineteen, shall, in accordance with the rules and regulations prescribed by the division, keep true fiscal records as to such activities within the commonwealth as may be covered by sections eighteen to thirty-five, inclusive, in such form as will enable them accurately to provide the information required by said sections. Upon demand such records shall be made available to the division for inspection. Such records shall be retained for a period of at least three years after the end of the period of registration to which they relate.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 27 - Reciprocal Agreements

Section 27. The division may enter into reciprocal agreements with the appropriate authority of any other state or of the United States for the purpose of exchanging information with respect to charitable organizations, professional fund-raising counsel, commercial co-venturers and professional solicitors. Pursuant to such agreements the division may accept information filed by a charitable organization with the appropriate authority of another state or of the United States in lieu of the information required to be filed by the charitable organization in accordance with the provisions of sections eighteen to thirty-five, inclusive, if such information is substantially similar to the information required under said sections.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 28 - Deceptive Practices Prohibited

Section 28. (a) No charitable organization, professional fund-raising counsel, commercial co-venturer or professional solicitor subject to the provisions of sections eighteen to thirty-five, inclusive, shall use or exploit the fact of registration so as to lead the public to believe that such registration in any manner constitutes an endorsement or approval by the commonwealth. (b) No person shall, in connection with the solicitation of contributions for or the sale of goods or services of a person other than a charitable organization, misrepresent to or mislead any one by any manner, means, practice or device whatsoever to believe that the person on whose behalf such solicitation or sale is being conducted is a charitable organization or that the proceeds of such solicitation or sale will be used for charitable purposes if such is not the fact. (c) No person shall in connection with the solicitation of contributions or the sale of goods or services for charitable purposes represent to or lead any one by any manner, means, practice or device whatsoever to believe that any other person sponsors or endorses such solicitation of contributions, sale of goods or services for charitable purposes or approves of such charitable purposes or a charitable organization connected therewith when such other person has not given consent to the use of his name for these purposes. Any member of a board of directors or trustees of a charitable organization or any other person who has agreed either to serve or to participate in any voluntary capacity in the campaign shall be deemed thereby to have given his consent to the use of his name in connection with the progress of such campaign. (d) No person shall make any representation that he is soliciting contributions for or on behalf of a charitable organization or shall use or display any emblem, device or printed matter belonging to or associated with a charitable organization for the purpose of soliciting or inducing the contribution of funds from the public without first being authorized to do so by the charitable organization. (e) No commercial co-venturer or professional solicitor shall solicit in the name of or on behalf of any charitable organization unless he has in his possession the written authorization of two officers of such organization, a copy of which shall be filed with the division, and exhibits such written authorization on request to any person solicited, to any police officer or to any agent of the division. Such authorization shall bear the signature of the solicitor and shall state on its face the period for which it is valid, which shall not exceed one year from the date issued. (f) No person or organization shall claim to be a representative of a veterans' charitable organization with the intent to solicit contributions that benefit or profit any person or organization other than the veterans' charitable organization.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 31 - Foreign Organizations or Persons; Service of Process

Section 31. Any charitable organization or professional fund-raising counsel, commercial co-venturer or professional solicitor having its principal place of business without the commonwealth or organized under and by virtue of the laws of a foreign state which solicits contributions from people in the commonwealth, subject to sections nineteen to thirty-five, inclusive, shall be subject to the provisions of said sections, and shall be deemed to have irrevocably appointed the state secretary as its agent upon whom may be served any summons, subpoena duces tecum or other process directed to such charitable organization or any partner, principal officer or director thereof, professional fund-raising counsel, commercial co-venturer or professional solicitor in any action or proceeding brought under the provisions of said sections. Service of such process upon the state secretary shall be made by personally delivering to and leaving with him a copy thereof at the office of said secretary in Boston and such service shall be sufficient service; provided notice of such service and a copy of such process shall be forthwith sent by said secretary to such charitable organization or professional fund-raising counsel, commercial co-venturer or professional solicitor by registered mail, with return receipt requested at its or his office as set forth in the registration form required to be filed in the division pursuant to sections nineteen and twenty-four, or in default of the filing of such form, at the last address known to said secretary.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 33 - Fiduciary Capacity

Section 33. Every person soliciting, collecting or expending, for charitable purposes, contributions from the public, and every officer and employee of any such person concerned with the solicitation, collection or expenditure of such funds, shall be deemed to be a fiduciary and acting in a fiduciary capacity.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 34 - Common Fund for Nonprofit Organizations; Membership; Investments

Section 34. Any organization organized under the laws of the commonwealth, if eligible for membership, may become a member of The Common Fund for Nonprofit Organizations, a New York nonprofit membership corporation authorized under section eight E of chapter twelve to operate in the commonwealth and organized to aid and strengthen such corporations, community chests, funds and foundations as are organized and operated exclusively for nonproprietary and nonprofit-making purposes and otherwise eligible for membership by providing means for the investment of their funds in shares or interests in one or more common funds. Any such organization may, either as fiduciary or otherwise, and in addition to any other lawful investment, invest any part or all of the funds which it holds for investment in shares or interests in a common fund or funds established by The Common Fund for Nonprofit Organizations; provided, however, that in the case of funds held as fiduciary, such investment is not prohibited by the language of the will, deed or other instrument creating the fiduciary relationship.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68 - Donations and Conveyances for Pious and Charitable Uses › Section 35 - Paid Solicitations and Solicitors; Violations; Fine

Section 35. Any person who solicits contributions from the public by door-to-door visitation or in person for any charitable, civic or political cause or purpose, and who receives for such solicitation a wage, salary, percentage of the donations received, or other contractual remuneration or thing of value, but not to include reimbursements for expenses incurred in soliciting, shall inform each person so solicited that the solicitation is a paid solicitation. Such information shall be so provided in writing or in the form of a clearly displayed badge or sign bearing the words ''Paid Solicitor''. Any person who violates this section shall be punished by a fine of one hundred dollars for each such violation.
The provisions of this section shall not apply to the finance chairman, accountant, treasurer or auditor of any organization, trust committee, foundation, group, association, partnership, corporation, society, or any combination thereof; provided, however, that such financial officer is not directly soliciting; nor shall such provisions apply to any ordained clergyman, minister, priest, rabbi, officer or any duly authorized member of any religious order or any other tax exempt religious organization.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68a - Limitations Upon the Conduct of Certain Trusts and Corporations Having Charitable Interests › Section 1 - Prohibited Acts of Trusts

Section 1. In the administration of any trust which is a ''private foundation'', as defined in section 509 of the Internal Revenue Code of 1954, or a ''split-interest trust'' as defined in section 4947(a)(2) of said Code, the following acts shall be prohibited:
(a) engaging in any act of ''self-dealing'' (as defined in section 4941(d) of said Code, which would give rise to any liability for the tax imposed by section 4941(a) of said Code;
(b) retaining any ''excess business holdings'' (as defined in section 4943(c) of said Code) which would give rise to any liability for the tax imposed by section 4943(a) of said Code;
(c) making any investments which would jeopardize the carrying out of any of the exempt purposes of the trust, within the meaning of section 4944 of said Code, so as to give rise to any liability for the tax imposed by section 4944(a) of said Code; and
(d) making any ''taxable expenditures'' (as defined in section 4945(d) of said Code) which would give rise to any liability for the tax imposed by section 4945(a) of said Code; provided, however, that this section shall not apply either to those split-interest trusts or to amounts thereof which are not subject to the prohibitions applicable to private foundations by reason of the provisions of section 4947 of said Code.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68a - Limitations Upon the Conduct of Certain Trusts and Corporations Having Charitable Interests › Section 2 - Distributions of Trusts

Section 2. In the administration of any trust which is a ''private foundation'' as defined in section 509 of said Code, or which is a ''charitable trust'' as defined in section 4947(a)(1) of said Code, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of said Code.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68a - Limitations Upon the Conduct of Certain Trusts and Corporations Having Charitable Interests › Section 3 - Applicability of Secs. 1 and 2

Section 3. The provisions of sections one and two shall not apply to any trust to the extent that a court of competent jurisdiction shall determine that such application would be contrary to the terms of the instrument governing such trust and that the same may not properly be changed to conform to such sections.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68a - Limitations Upon the Conduct of Certain Trusts and Corporations Having Charitable Interests › Section 4 - Prohibited Acts of Corporations

Section 4. No corporation which is a ''private foundation'' as defined in section 509 of said Code, shall
(a) engage in any act of ''self-dealing'' (as defined in section 4941(d) of said Code), which would give rise to any liability for the tax imposed by section 4941(a) of said Code;
(b) retain any ''excess business holdings'' (as defined in section 4943(c) of said Code), which would give rise to any liability for the tax imposed by section 4943(a) of said Code;
(c) make any investment which would jeopardize the carrying out of any of its exempt purposes, within the meaning of section 4944 of said Code, so as to give rise to any liability for the tax imposed by section 4944(a) of said Code; or
(d) make any ''taxable expenditures'' (as defined in section 4945(d) of said Code) which would give rise to any liability for the tax imposed by section 4945(a) of said Code.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68a - Limitations Upon the Conduct of Certain Trusts and Corporations Having Charitable Interests › Section 5 - Distributions of Corporations

Section 5. Each corporation which is a ''private foundation'' as defined in section 509 of said Code shall distribute, for the purposes specified in its articles of organization, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of said Code.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68a - Limitations Upon the Conduct of Certain Trusts and Corporations Having Charitable Interests › Section 6 - Applicability of Secs. 4 and 5

Section 6. The provisions of sections four and five shall not apply to any corporation to the extent that a court of competent jurisdiction shall determine that such application would be contrary to the terms of the articles of organization or other instrument governing such corporation or governing the administration of charitable funds held by it and that the same may not properly be changed to conform to such sections.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68a - Limitations Upon the Conduct of Certain Trusts and Corporations Having Charitable Interests › Section 7 - Rights and Powers of Courts and Attorney General Unimpaired

Section 7. Nothing in this chapter shall impair the rights and powers of the courts or the attorney general of the commonwealth with respect to any trust or corporation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XI - Certain Religious and Charitable Matters › Chapter 68a - Limitations Upon the Conduct of Certain Trusts and Corporations Having Charitable Interests › Section 8 - References to Internal Revenue Code

Section 8. All references in this chapter to sections of the Internal Revenue Code of 1954 shall include future amendments to such sections and corresponding provisions of future Internal Revenue laws.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XII - Education › Chapter 69 - Powers and Duties of the Department of Elementary and Secondary Education › Section 1 - Intent of Title

Section 1. It is hereby declared to be a paramount goal of the commonwealth to provide a public education system of sufficient quality to extend to all children including English learners, as defined in chapter 71A, and also, including a school age child with a disability as defined in section 1 of chapter 71B the opportunity to reach their full potential and to lead lives as participants in the political and social life of the commonwealth and as contributors to its economy. It is therefore the intent of this title to ensure: (1) that each public school classroom provides the conditions for all pupils to engage fully in learning as an inherently meaningful and enjoyable activity without threats to their sense of security or self-esteem, (2) a consistent commitment of resources sufficient to provide a high quality public education to every child, (3) a deliberate process for establishing and achieving specific educational performance goals for every child, and (4) an effective mechanism for monitoring progress toward those goals and for holding educators accountable for their achievement.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XII - Education › Chapter 69 - Powers and Duties of the Department of Elementary and Secondary Education › Section 1c.5 - Immunization Against Hepatitis B for School Employees Working With Developmentally Disabled Students; Guidelines for Reimbursement

[ Text of section added by 2023, 28, Sec. 34 effective July 1, 2023. See 2023, 28, Sec. 115.]
Section 1C1/2. The board may require that all public schools provide for immunization against Hepatitis B for any school employee who works with developmentally disabled students and requests such immunization; provided, however, that such employee is not covered for immunization against Hepatitis B by the employee's own health insurance. The commissioner shall establish guidelines for the purpose of reimbursing cities and towns for such immunization.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XII - Education › Chapter 69 - Powers and Duties of the Department of Elementary and Secondary Education › Section 1e - Curriculum Frameworks

Section 1E. The board shall direct the commissioner to institute a process for drawing up curriculum frameworks for the core subjects covered by the academic standards provided in section one D. The curriculum frameworks shall present broad pedagogical approaches and strategies for assisting students in the development of the skills, competencies and knowledge called for by these standards. The process for drawing up and revising the frameworks shall be open and consultative, and may include but need not be limited to classroom teachers, parents, faculty of schools of education, and leading college and university figures in both subject matter disciplines and pedagogy. In drawing up curriculum frameworks, those involved shall look to curriculum frameworks, model curricula, content standards, attainment targets, courses of study and instruction materials in existence or in the process of being developed in the United States and throughout the world, and shall actively explore collaborative development efforts with other projects, including but not limited to the national New Standards Project. The curriculum frameworks shall provide sufficient detail to guide and inform processes for the education, professional development, certification and evaluation of both active and aspiring teachers. They shall provide sufficient detail to guide the promulgation of student assessment instruments. They shall be constructed to guide and assist teachers, administrators, publishers, software developers and other interested parties in the development and selection of curricula, textbooks, technology and other instructional materials, and in the design of pedagogical approaches and techniques for elementary, secondary and vocational-technical schools. The board may review and recommend instructional materials which it judges to be compatible with the curriculum frameworks.
Frameworks shall be designed to avoid perpetuating gender, cultural, ethnic or racial stereotypes. The frameworks shall reflect sensitivity to different learning styles and impediments to learning. The board shall develop procedures for updating, improving or refining said curriculum frameworks. A copy of said frameworks shall be submitted to the joint committee on education, arts and humanities at least sixty days prior to taking effect.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XII - Education › Chapter 69 - Powers and Duties of the Department of Elementary and Secondary Education › Section 1f - Vocational-Technical Education and School-to-Work Transition Programs; Standards; Grants

Section 1F. The board shall set standards for vocational-technical education and programs for school-to-work transition. The board shall give particular emphasis for setting standards for the integration of academic and vocational education and to the progress in educating students for all aspects of a chosen industry.
The board shall assess progress in the areas of integration of academic and vocational education, and education for all aspects of an industry by assessing curriculum plans, staffing patterns, and other factors the board deems pertinent to said assessment.
The board shall, subject to appropriation, establish demonstration grants to develop alternative education program models. Said grants shall be awarded to public or public/private entities in an effort to design programs for students who may be identified as having difficulty achieving a certificate of initial mastery, and which assist students in achieving said certificate or moving directly into the work force.
The board shall, subject to appropriation, establish a grant program to create job compacts for communities to coordinate summer and after school employment opportunities for students. Eligible districts shall demonstrate private sector participation in the compact which helps to provide work opportunities for students.
The board shall, with the assistance of the board of higher education and subject to appropriation, establish grants for technology preparation programs. Said grants shall be available to all public secondary schools in the commonwealth and public institutions of higher education for the purposes of improving collaboration between secondary and post-secondary technology programs.
The board shall, with the assistance of the board of higher education and subject to appropriation, establish four demonstration grants to consortia of vocational schools, comprehensive secondary schools, and community colleges to promote further collaboration between grades nine through twelve and higher education institutions.
For the purpose of this chapter, Technology Education shall mean organized education programs in the K–12 comprehensive schools which offer courses instructing all students how to use and apply technology through critical and creative thinking and problem solving. These programs shall provide all students with activities concentrated in an action-based, problem solving, solution seeking format in the areas of communication, construction, manufacturing, power, energy, transportation, and biotechnology.
Technology Education shall also mean an integrated approach to education through organized programs K–12 comprehensive schools which emphasizes career awareness, consumer knowledge, impacts and consequences of technology, and understanding of technical systems through the application of science, mathematics, language arts educational technology.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XII - Education › Chapter 69 - Powers and Duties of the Department of Elementary and Secondary Education › Section 1o - Truancy Prevention Program Certification Process

Section 1O. The department of elementary and secondary education shall adopt regulations establishing a truancy prevention program certification process, consistent with the behavioral health and public schools framework developed pursuant to section 19 of chapter 321 of the acts of 2008, and shall require that the truancy prevention program evaluate the level of out-of-school support for students and families and address conditions that make students more likely to become truant including, but not limited to, previously unidentified or inadequately addressed special needs, bullying and harassment. Any truancy prevention program established under this section by a school district shall meet the requirements for certification adopted by the department.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XII - Education › Chapter 69 - Powers and Duties of the Department of Elementary and Secondary Education › Section 1q - State Seal of Biliteracy; Award; Criteria

Section 1Q. The board of elementary and secondary education shall establish a state seal of biliteracy to be awarded by school districts to students who have attained a high level of proficiency in English and not less than 1 other language in addition to English. To qualify for the seal, a student shall meet criteria established by the board.
The criteria shall include, but shall not be limited to attainment of a specified level of performance on: (i) the tenth grade English language arts exams of the Massachusetts Comprehensive Assessment System; and (ii) not less than 1 nationally recognized and readily available assessments that measure literacy in a language other than English or an equivalent alternative that the board may establish.
The department shall develop an insignia to be affixed to the diploma or transcript of a student who has been awarded a state seal of biliteracy and make the insignia available to school districts in an electronic format for the preparation of diplomas.
A school district that awards the state seal of biliteracy shall maintain appropriate records to identify students who have earned a state seal of biliteracy and affix the appropriate insignia to the diploma or transcript of a student who earns a state seal of biliteracy.