Mass. Gen. Laws ch. 161 § 42
A company may, except in Boston, acquire, hold, maintain and equip land for purposes of recreation and for pleasure resorts, provided that the department shall find that the acquisition, equipment and maintenance of such land for such purposes and the cost thereof and other circumstances relating thereto are consistent with the public interest. Such recreation and pleasure resorts shall be subject in the same manner as other places of amusement to the supervision and regulation of the local authorities of the cities or towns where situated, and shall be subject to such further restrictions as the department may from time to time impose. No company shall sell alcoholic beverages, as defined in section one of chapter one hundred and thirty-eight, or allow them to be sold within the limits of any resort held or maintained by it; nor shall it sell without the approval of the department any land so acquired. No company shall contribute, directly or indirectly, by payment of money or otherwise, except in such cases and to such extent as the department shall first approve, to the establishment, equipment or maintenance of any recreation park or pleasure resort not owned by such company.
Mass. Gen. Laws ch. 161, § 42