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Mass. Gen. Laws ch. 67, § 21

Incorporation of religious societies

An unincorporated religious society, if it contains ten or more members, male or female, may become a corporation, and may hold so much real and personal estate as may be necessary for the objects of such organization, and no more.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.