Massachusetts Code § 67-46

Powers of corporation
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Section 46. Such corporation may receive, hold and manage all real and personal property belonging to such church; may sell and convey the same; and may hold in trust gifts, grants, bequests or devises to such church for the support of public worship and for other religious purposes; but all the property belonging to any one church or parish and held by such corporation shall never exceed one hundred thousand dollars exclusive of the church buildings.

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