940 CMR, § 2.01
Current through Register 1538, January 3, 2025
Director means the Director of the Division of Public Charities as defined by M.G.L. c. 12, § 8C.
Division means the Division of Public Charities as defined by M.G. L. c. 12, § 8C.
Public Charity means any organization that is charitable as determined by Massachusetts law including statutory and case law irrespective of its categorization under federal definitions.
Property is held "for any religious purpose" as used in M.G.L. c. 12, § 8F if it is used to maintain any religious society or church, its buildings, grounds and cemeteries, its services, its religious instruction, its clergy and its general religious activity.
940 CMR, § 2.01