Mass. Gen. Laws ch. 176 § 13
No society shall make any disbursements of fifteen dollars or more, except disbursements on account of the return of dues paid in advance, unless the same be evidenced by a voucher signed by or on behalf of the person receiving the money and correctly describing the consideration for the payment, and if the same be for services and disbursements setting forth the services rendered and an itemized statement of the disbursements made; and if it be in connection with any matter pending before any legislature or public body, or before any department, board, commission or officer of any government, whether local, state or national, correctly describing in addition the nature of the matter and of the interest of such society therein; or, if such voucher cannot be obtained, by an affidavit stating the reason for not obtaining such voucher, and setting forth the particulars above mentioned.
Mass. Gen. Laws ch. 176, § 13