Mass. Gen. Laws ch. 180, § 4 (2026)

Section 4. A corporation may be formed for any one or more of the following purposes:

(a) for any civic, educational, charitable, benevolent or religious purpose;

(b) for the prosecution of any antiquarian, historical, literary, scientific, medical, chiropractic, artistic, monumental or musical purpose;

(c) for establishing and maintaining libraries;

(d) for supporting any missionary enterprise having for its object the dissemination of religious or educational instruction in foreign countries;

(e) for promoting temperance or morality in the commonwealth;

(f) for fostering, encouraging or engaging in athletic exercises or yachting;

(g) for encouraging the raising of choice breeds of domestic animals and poultry;

(h) for the association and accommodation of societies of Free Masons, Odd Fellows, Knights of Pythias or other charitable or social bodies of a like character and purpose;

(i) for the establishment and maintenance of places for reading rooms, libraries or social meetings;

(j) for establishing boards of trade, chambers of commerce and bodies of like nature;

(k) for providing nonprofit credit counseling services, as defined in section four A;

(l) for encouraging agriculture or horticulture; for improving and ornamenting the streets and public squares of any city or town by planting and cultivating ornamental trees therein and also otherwise improving the physical aspects of such city or town and furthering the recreation and enjoyment of the inhabitants thereof;

(m) for the purpose of purchasing, holding, preserving and maintaining burial grounds in accordance with the provisions of chapter one hundred and fourteen;

(n) for establishing a not-for-profit association of employers as authorized by section twenty-five E of chapter one hundred and fifty-two, including such not-for-profit associations of employers organized as nonprofit corporations.

If a corporation is formed under this chapter for the purpose of rendering one or more professional services as defined in chapter one hundred and fifty-six A, the relationship between the corporation or an employee thereof rendering professional service and the person receiving such service shall be the same as if such corporation or employee rendered such service to said person as an individual practitioner, including any liability arising out of the rendering of such service.