Massachusetts General Laws
Mass. Gen. Laws ch. 176, § 49 (2026)
Tax exemption
✓ current as of July 2026
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Section 49. Every society organized or licensed under this chapter is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal and school tax other than taxes on real estate and office equipment.
Notes of Decisions
Cited in 1
case, 1970–1970 · leading case: Supreme Council of Royal Arcanum v. State Tax Comm'n, 260 N.E.2d 822 (Mass. 1970).
Supreme Council of Royal Arcanum v. State Tax Comm'n, 260 N.E.2d 822 (Mass. 1970). “On August 7, 1968, Royal Arcanum requested a ruling from the Commissioner of Corporations and Taxation that it was exempt under G. L. c. 176, §§ 49 1 and 50, 2 from paying sales taxes on its purchases.”
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