Code of Massachusetts Regulations
940 CMR - OFFICE OF THE ATTORNEY GENERAL
Title 940 CMR 2.00 - Regulations Of The Director Of Public Charities
Section 2.01 - Definitions

Universal Citation: 940 MA Code of Regs 940.2
Current through Register 1537, December 20, 2024

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.

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